How North Dakota Calculates Child Support
North Dakota uses the Percentage of Income model for child support. The governing law is North Dakota Century Code Section 14-09-09.7. Like Mississippi and Nevada, North Dakota bases the obligation on the paying parent's income, but North Dakota uses adjusted net income rather than gross income, and its percentage structure differs from both of those states.
North Dakota's model is straightforward: calculate the paying parent's net income after specific deductions, then apply a fixed percentage based on the number of children. The receiving parent's income does not factor into the base calculation.
The North Dakota Child Support Formula
North Dakota's calculation follows two steps.
Step one is calculating the paying parent's adjusted net income. Step two is multiplying that figure by the applicable percentage based on the number of children.
North Dakota's percentages under NDCC 14-09-09.7 are:
- 1 child: 14 percent of adjusted net income
- 2 children: 19 percent
- 3 children: 22 percent
- 4 children: 24 percent
- 5 children: 25 percent
- 6 or more children: 26 percent
A practical example: the paying parent has an adjusted net income of $4,000 per month. There are two children. The obligation is 19 percent of $4,000, which is $760 per month. The receiving parent's income does not change this base result.
North Dakota also has a self-support reserve. When the paying parent's adjusted net income is very low, the formula adjusts to prevent the obligation from pushing that parent below their own basic needs threshold.
Calculating Adjusted Net Income in North Dakota
North Dakota defines adjusted net income through a specific list of deductions from gross income.
Start with gross monthly income from all sources. Subtract federal income tax based on your actual withholding and filing status. Subtract North Dakota state income tax. North Dakota has significantly reduced its income tax rates in recent years. For 2026, North Dakota applies a flat 2.5 percent rate to taxable income above certain thresholds, with zero percent applying to many lower and middle-income filers. Subtract Social Security at 6.2 percent of wages up to $176,100 annually in 2026. Subtract Medicare at 1.45 percent of all wages. Subtract mandatory union dues. Subtract health insurance premiums you pay for yourself. Subtract any court-ordered child support you are currently paying for children from other relationships.
The result is your adjusted net income for North Dakota child support purposes.
North Dakota's low or zero state income tax rate for many filers makes the state tax portion of this calculation simpler than in higher-tax states. A paying parent earning $60,000 per year may pay zero North Dakota state income tax in 2026 if their income falls below the applicable threshold.
What Counts as Income in North Dakota
North Dakota courts include wages, salaries, commissions, bonuses, overtime, self-employment income, rental income, pension and retirement distributions, Social Security benefits, SSDI payments, unemployment compensation, workers' compensation, and income from any other regular source.
Courts can impute income to a paying parent who is voluntarily unemployed or underemployed based on work history, skills, and local employment conditions. A parent cannot reduce their obligation by choosing to earn less.
For self-employed paying parents, North Dakota uses net business profit after legitimate business expenses as the starting gross income before the net income deductions are applied.
Step-by-Step: How to Use This Calculator
Step 1. Calculate your adjusted net income. Start with gross monthly income. Subtract federal income tax, North Dakota state income tax (0 percent or 2.5 percent depending on income level), Social Security, Medicare, mandatory union dues, your own health insurance premiums, and prior court-ordered support payments. The result is your adjusted net income.
Step 2. Identify the number of children covered by this order. The applicable percentage is set by that number.
Step 3. Multiply adjusted net income by the applicable percentage. This produces the base monthly obligation.
Step 4. Add healthcare costs. North Dakota courts add the children's health insurance premium on top of the base obligation.
Step 5. Note parenting time. North Dakota does not include an automatic parenting time credit in the standard base formula. Courts have discretion to deviate for significant parenting time, but the credit is not built in.
Step 6. Review the result and confirm your adjusted net income calculation looks accurate.
Parenting Time Adjustments in North Dakota
North Dakota's Percentage of Income base formula does not include an automatic parenting time credit. The base obligation is calculated from adjusted net income and number of children regardless of the parenting schedule.
Courts do have discretion to deviate from the guideline when the paying parent has significant parenting time. A deviation is not automatic and requires a specific court finding. Paying parents with substantial custody time, particularly arrangements approaching equal time, can present evidence of their direct spending as grounds for a downward deviation.
If you have significant parenting time, discuss a deviation request with a North Dakota family law attorney before your hearing.
Add-On Expenses in North Dakota
North Dakota courts add the children's health insurance premium to the base obligation. Work-related childcare costs may also be allocated. Courts address extraordinary medical expenses and other child-specific costs on a case-by-case basis.
Reading Your Results
The results show the paying parent's gross income, each deduction in the adjusted net income calculation, the final adjusted net income, the applicable percentage, the base monthly obligation, and any healthcare add-ons.
The most important verification step is the adjusted net income calculation. North Dakota's low or zero state income tax rate means your state tax deduction may be smaller than expected, or zero, compared to what you would subtract in a higher-tax state. Confirm your North Dakota state tax situation before finalizing your inputs.
After You Get Your Estimate
North Dakota courts follow NDCC 14-09-09.7 in all standard cases. Deviation is allowed when the guideline amount would be clearly inappropriate. Courts consider the financial condition and needs of both parents, the child's needs, and the paying parent's significant parenting time when evaluating a deviation.
Modification requires a material change in circumstances. A change of 10 percent or more in the calculated obligation is North Dakota's statutory threshold for presumptive modification eligibility. Income changes for the paying parent, changes in the children's needs, and changes in healthcare costs are the most common grounds.
A licensed North Dakota family law attorney can help you verify your adjusted net income and advise on deviation options. Many offer a free first consultation.