North Dakota Updates Withholding Methods for 2026

Tax brackets were adjusted in North Dakota’s 2026 withholding methods, as published by the state tax commissioner’s office, but tax rates used were unchanged from 2025.

The value of a withholding allowance for use with federal Forms W-4 from before 2020 was unchanged at $5,050 annually, the office said in the withholding methods.

The zero tax bracket’s upper threshold increased to $57,625 annually for single employees and $57,500 for married employees, up from $55,975 or $55,488, in both percentage methods covering all Forms W-4, the office said. The zero tax bracket’s upper threshold only for heads of households in ...