Enterprise
Individual & Small Business
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay North Dakota estimated tax?
You must pay estimated North Dakota income tax for the 2026 tax year if all four of the following conditions apply: 1. You are required to pay estimated federal income tax for the 2026 tax year (whether or not you actually make it). 2. Your net tax liability for the 2025 tax year was equal to or more than $1,000. 3. You expect to owe (after subtracting your estimated North Dakota income tax withholding) an amount equal to or more than $1,000 for the 2026 tax year. 4. You expect your estimated North Dakota withholding for 2026 to be less than the smaller of 90% of your 2026 net tax liability or 100% of your 2025 net tax liability.
How do you avoid a North Dakota underpayment penalty?
Smaller of 90% of 2026 net tax liability (66 2/3% qualified farmers) or 100% of 2025 net tax liability (part b unavailable if you moved into North Dakota during 2025 with no prior ND income). No 110% rule. Also requires a 2025 ND liability of at least $1,000 and a federal estimated-tax requirement.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. North Dakota figures its own tax, so the state amount is separate.