North Dakota 2018 Withholding Tables Released

March 01, 2018

North Dakota State Tax Department released income tax withholding tables for 2018.

2018 North Dakota Income Tax Withholding

North Dakota State Tax Department has released income tax withholding tables for 2018.  They are published in the North Dakota Income Tax Withholding, Rates and Instructions for Wages Paid in 2018.

The supplemental rate of withholding remains at 1.84% for calendar year 2018.

The release of the 2018 income tax withholding tables was delayed due to the passage of the Federal Tax Cuts and Jobs Act passed in December 2017.  Since the changes to the withholding tables are minor, the agency has instructed employers to update their payroll systems going forward; retroactive adjustments to wages paid prior to the 2018 update are not required.

“New withholding tables are released every year to reflect any rate and/or legislative changes,” Tax Commissioner Ryan Rauschenberger stated. “This year there were only minor changes made, but employers will still need to update their payroll systems.”

Agency’s news release is here

For questions regarding the new withholding tables or additional information, employers should contact the North Dakota State Tax Department at (701) 328-1248, by email at or view the agency’s website at


Thank you for choosing Paylocity as your Payroll Tax partner. Should you have any questions please contact your Paylocity Account Manager.

This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.