{"place":"North Dakota","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/north-dakota","state":{"code":"ND","name":"North Dakota","slug":"north-dakota","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":0,"topRate2026":2.5,"topRateStartsSingle":250400,"notes":"2026 single schedule: 0% on taxable income up to $49,575; 1.95% from $49,575 to $250,400; 2.5% above $250,400. Married filing jointly: 0% to $82,800; 1.95% to $304,850; 2.5% above. Brackets are indexed each year.","source":"https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf"},"estimatedTax":{"form":"ND-1ES","rule":"You must pay estimated tax for 2026 only if all four conditions apply: (1) you must pay federal estimated tax; (2) your 2025 North Dakota net tax liability was $1,000 or more; (3) you expect to owe $1,000 or more for 2026 after withholding; (4) your expected withholding is below the smaller of 90% of 2026 liability or 100% of 2025 liability.","schedule":"Same dates as federal, 25% each (April 15, June 15, September 15, 2026 and January 15, 2027). Qualified farmers may instead pay in full by January 15, 2027. Underpayment interest is 12% per year.","source":"https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf"},"minimumWage2026":{"standard":7.25,"tippedCash":4.86,"tipCreditAllowed":true,"notes":"North Dakota's minimum wage is $7.25 per hour (same as federal; unchanged since July 24, 2009). Employers may take a tip credit of 33% of minimum wage, so the tipped direct wage is $4.86. Tip pooling is allowed only among tipped employees and requires approval by a vote of more than half of them.","source":"https://www.nd.gov/labor/sites/www/files/documents/Min%20Wage%20Poster%20-%20Be%20Legenday%20Logo.pdf"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Independent contractor verification (N.D.C.C. 34-05-01.4)","summary":"A person starting or doing independent contractor work can ask the Department of Labor and Human Rights to verify that status. If the facts support independent contractor status under the common-law test, the department issues a determination and an ID number that becomes invalid if the job changes. The department's guidance describes a 20-factor test focused on control (https://www.nd.gov/labor/what-independent-contractor).","source":"https://ndlegis.gov/cencode/t34c05.pdf"},{"name":"Workers' compensation presumption of employment (N.D.C.C. 65-01-03)","summary":"For Workforce Safety and Insurance purposes, anyone who performs services for pay is presumed an employee. The party claiming independent contractor status must prove it under the common-law test.","source":"https://ndlegis.gov/cencode/t65c01.pdf"}],"notes":"We found no state-level gross receipts, franchise, or privilege tax that applies to small sole proprietors."},"stateRetirementProgram":{"state":"North Dakota","code":"ND","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/north-dakota/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/north-dakota/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/north-dakota/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/north-dakota/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/north-dakota/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/north-dakota/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/north-dakota/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}