How to pay North Dakota estimated taxes.
North Dakota collects its own estimated tax through the North Dakota Office of State Tax Commissioner, separate from the IRS. Here’s who needs to pay, when, and how to pay online.
Do you need to pay?
You must pay estimated tax only if all four apply: you must pay federal estimated tax for 2026, your 2025 North Dakota net tax liability was $1,000 or more, you expect to owe $1,000 or more for 2026 after withholding, and your withholding will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax.
Pay the smaller of 90% of your 2026 net tax liability (66 2/3% for qualified farmers) or 100% of your 2025 net tax liability, in four equal installments. No high-income adjustment applies. If you moved into North Dakota during 2025 with no prior North Dakota income, you must use the 90% test.
If you underpay: 12% per year from each installment due date until paid or until the return due date (generally April 15, 2027).
For how to pick a safe amount, see how much to pay in estimated taxes.
Deadlines
April 15, June 15, and September 15, 2026, and January 15, 2027, with 25% due each time. This matches the federal schedule. Farmers may instead pay the full amount by January 15, 2027.
| Payment | Due |
|---|---|
| 1st | April 15 |
| 2nd | June 15 |
| 3rd | September 15 |
| 4th | January 15 of the next year |
A date on a weekend or holiday moves to the next business day. Pay at least two business days early.
Paying North Dakota, step by step
What you need
- Nothing to set up. ND TAP (Taxpayer Access Point) Make a Payment takes payments without an account.
- Your Social Security number and a copy of last year's North Dakota return.
- Your bank routing and account numbers.
Start at ND TAP (Taxpayer Access Point) Make a Payment, North Dakota's official payment site.
- Go to tax.nd.gov and select Make A Payment (or Make an Estimated Payment), which opens ND TAP without logging in.
- Choose individual income tax and indicate the payment is an estimated payment for tax year 2026.
- Enter your identifying information (name and Social Security number).
- Pay by electronic check or debit or credit card, then submit and save the confirmation.
- Do not mail an ND-1ES voucher for a payment made online.
Other ways to pay: Check or money order payable to "ND State Tax Commissioner" with the ND-1ES voucher, the last four digits of your SSN, and "2026 ND-1ES" written on it, mailed to Office of State Tax Commissioner, PO Box 5622, Bismarck, ND 58506-5622. You can also print a payment voucher from ND TAP.
North Dakota will not fill these payments in for you. Your preparer has to enter each estimated payment on your North Dakota return. Keep your own record of the date, amount, and confirmation number.
Extension payments
North Dakota automatically honors a federal extension; you do not notify the state, but you check the extension box on your return. Without a federal extension, or for time beyond it, file Form 101 by the due date (requires good cause). The extension does not extend time to pay: tax unpaid after April 15 accrues 12% annual interest through the extended due date. Make an extension payment online through ND TAP or by mail with Form ND-1EXT.
Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.
Good to know
- You only need North Dakota estimates if you also must pay federal estimated tax and your prior-year North Dakota tax was at least $1,000, so many people owe none.
- For 2026 the first $49,575 of taxable income (single) or $82,800 (married filing jointly) is taxed at 0%, and the top rate is 2.5%.
- North Dakota has no city or county income taxes.
- Moved this year? You may owe estimates to both North Dakota and your other state for the part of the year you lived or earned income in each.
- Paying the IRS too? Follow the federal walkthrough. Other states each have a guide of their own.
Official sources
Checked October 2026 against the North Dakota Office of State Tax Commissioner's own publications.
- 2026 Form ND-1ES instructions and vouchers
- ND Tax: Individual Income Tax (payment options)
- ND Tax: Filing an Extension
This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.