1099 Quarterly Taxes in North Dakota (2025-2026)
If you're self-employed in North Dakota — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and North Dakota Office of State Tax Commissioner (state). North Dakota's top marginal rate is 2.5%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
North Dakota state income tax (2025)
North Dakota uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $44,725 | 0.00% |
| $44,725 – $225,975 | 1.95% |
| $225,975+ | 2.50% |
How to pay North Dakota estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your North Dakota state estimated payments as well — most states piggyback on the federal schedule. Pay North Dakota taxes through the North Dakota Office of State Tax Commissioner's online portal: www.tax.nd.gov. You can also mail Form ND-1ES with a check.
North Dakota-specific quirk freelancers miss
North Dakota has the lowest top rate of any progressive state (2.5%) and a 0% bracket on the first $44,725 of single-filer income — effectively making most middle-income freelancers state-tax-free. Many ND residents pay $0 state income tax.
Common deductions for North Dakota freelancers
- North Dakota allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check North Dakota's rules for state conformity.
- ND conforms to federal QBI deduction.
- SEP-IRA / Solo 401(k) contributions reduce both federal and North Dakota taxable income.
- Self-employed health insurance premiums are deductible federally.