NIL taxes · North Dakota
NIL taxes in North Dakota
North Dakota taxes income on a scale that tops out at 2.50%, and NIL money counts as income. Here is what an athlete really keeps, what to set aside, and how North Dakota stacks up against every other state. 2026 rules.
$50,000 in NIL deals
$33,935
what a North Dakota athlete keeps after a 15% agent and every tax
Rank
#1 of 51
Tied for the most kept in the country.
Set aside
$714
a month for taxes on $50,000. Nobody takes it out for you.
| Deals this year | Agent | Self-employment tax | Federal tax | North Dakota tax | You keep |
|---|---|---|---|---|---|
| $10,000 | $1,500 | $1,201 | $0 | $0 | $7,299 (73%) |
| $50,000 | $7,500 | $6,005 | $2,560 | $0 | $33,935 (68%) |
| $250,000 | $37,500 | $28,569 | $36,306 | $2,606 | $145,019 (58%) |
How North Dakota compares
On $50,000 in deals, the top states let an athlete keep $33,935. The lowest is Oregon at $31,309. North Dakota lands at #1, close to Alaska, Florida, Nevada and New Hampshire.
Know this in North Dakota
- North Dakota rates climb as income grows, up to 2.50%. Business costs you can prove (travel to appearances, a CPA) lower both your federal and North Dakota tax.
- Self-employment tax is the same in every state: 15.3% on most of your profit, because no employer pays half.
- High school NIL rules are set by each state's athletic association. Check them before signing anything.
Run your own North Dakota number
Change the deal size, the agent fee and your costs. The calculator starts on North Dakota.
Deals total
$50,000
Set aside for taxes
$7,806
Really yours
$31,694
Statement of earnings
$50K in NIL deals
Paid on a 1099. Nobody withholds tax for you.
NIL agents are not capped like pro agents. 10% to 20% is common.
Real costs of earning the money (travel, gear for content, CPA). These lower your taxes.
15.3% on 92.35% of your profit: Social Security and Medicare, both halves, because nobody is your employer.
After the $16,100 standard deduction and half of your self-employment tax.
What you actually keep
$31,694
You keep
63%
The rule of thumb
Save 20%
Of every NIL payment, after the agent takes their cut. For you that is about $651 a month. Move it to a separate savings account the day the money lands, and do not touch it.
Pay the IRS 4 times a year
$1,952
Each quarter, if your income stays steady. For 2026 income the dates are April 15, June 15, and September 15 of 2026, and January 15, 2027. Your state may want payments too.
Know this
- If your parents still claim you, you file your own return for NIL money, and they keep claiming you. It does not move onto their return.
- College athletes: third-party NIL deals of $600 or more must be reported to NIL Go, the College Sports Commission's clearinghouse, within 5 business days.
- School revenue-share payments may be reported differently from third-party deals. Ask your school's compliance office how yours are reported.
- Income is taxable even if you never get a 1099 form. For 2026 payments, companies only have to send one if they paid you $2,000 or more.
Estimate for education, using 2026 federal self-employment rules and your state's rates. Does not include the qualified business income deduction some athletes may qualify for, or local taxes. Not tax advice.
NIL taxes in North Dakota: quick answers
Does North Dakota tax NIL money?+
Yes. NIL money is income, and North Dakota taxes it like other income, with rates up to 2.50%. On $50,000 in deals with a 15% agent, the North Dakota part is about $0.
How much of my NIL money should I set aside in North Dakota?+
On $50,000 in deals, set aside about $714 a month, roughly 20% of what is left after the agent. Put it in a separate account the day each payment lands.
I live in North Dakota but go to school in another state. Which state taxes my NIL money?+
Usually the state you legally live in taxes all of your income, and the state where you did the work (a shoot, a camp, an appearance) can tax that part too. Your home state often gives a credit for tax paid to the other state. Students can have tricky residency, so check with a CPA once the money is real.
Do I have to pay quarterly estimated taxes on NIL money?+
If you expect to owe $1,000 or more in federal tax for the year, yes. On $50,000 in deals that is about $2,141 each quarter. Missing them means penalties and interest when you file.
Estimates for education only, using 2026 federal rules and North Dakota's 2026 rates, for a single filer with no other income and no local taxes. Not tax or legal advice. Every state: NIL taxes by state.
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25 moves for the first contract, the first NIL deal, and the family around it. Four pages. Print it, put it on the fridge.