North Dakota Bonus Tax Calculator (2026)
North Dakota withholds 1.5% state income tax on bonuses, on top of the federal 22% and 7.65% FICA.
North Dakota rules for bonuses
Optional flat supplemental rate. Published rates: 1.5% for supplemental wages paid separately or separately identified.
- Option 2: add to most recent regular wages, compute, subtract tax on regular wages
- No condition about prior withholding stated
- 2026 brackets 0% / 1.95% / 2.50%
Option 1: Multiply the supplemental wages by 1.50% (.0150). (2026 booklet, Section 3, 28216 12/2025)
Local taxes: None
Take-home bonus by amount
| Bonus | Federal (22%) | FICA | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $15 | $689 |
| $2,500 | $550 | $191 | $38 | $1,721 |
| $5,000 | $1,100 | $383 | $75 | $3,443 |
| $10,000 | $2,200 | $765 | $150 | $6,885 |
| $20,000 | $4,400 | $1,530 | $300 | $13,770 |
| $50,000 | $11,000 | $3,825 | $750 | $34,425 |
Sources
Frequently asked questions
What is the bonus tax rate in North Dakota?
North Dakota withholds 1.5% on bonuses when the employer chooses the flat supplemental rate, on top of the federal 22% and 7.65% FICA.
How much of a $10,000 bonus do I keep in North Dakota?
About $6,885 for a single filer earning $85,000: $2,200 federal, $765 Social Security and Medicare and $150 state.
Will I get some of the bonus tax back?
Possibly. The 22% federal rate is only withholding. At tax time your bonus is taxed at your bracket (22% at this salary), and North Dakota's flat supplemental rate can also differ from your actual state rate.