North Dakota Business Corporate Tax, North Dakota Personal Income Tax, North Dakota Sales Tax Rates

What is the North Dakota Corporate net income tax rate(s)?

0-25,000                 2.1%
25,000-50,000     $525 plus 5.25% for the amount over 25,000
50,000 +                $1,837.50 plus 6.4% for the amount over 50,000
20,000-30,000      6.4%
30,000 +                 6.5%

There is a minimum fee of $50 for any Corporate tax return.

What is the North Dakota personal net income tax rate(s)?

0-33,950                  1.84%
33,950-82,250        3.44%
82,250-171,550       3.81%
171,550-372,950     4.42%
372,950 +                 4.86%

What is the average North Dakota sales tax rate(s)?

6%. The state has a 5% tax, but the average local tax is 1% making a total of 6%.

Are there standard deductions?

Single:  $5,450
Joint:  $10,900

Are there personal exemptions?

Single:  $3,500
Dependants:  $3,500

What forms do you file for your North Dakota taxes?

C corporations:   Form 40
S corporations:   Form ND-60
Partnerships:   Form ND-58
Individual:   Form ND-1

Estimated tax payments?

Form 40-ES for corporations with a tax liability more than $5,000. Form ND-1ES is used for personal filers. North Dakota follows the IRS standards for estimated payments. If you will owe $500 or more in tax for the current year, you are required to make 90% of the tax due, over quarterly payments. It has to be at least 100% of the previous year, even if you think you won’t make as much in the current year.

North Dakota Department of Revenue:

North Dakota Office of the Tax Commissioner
600 E. Boulevard Ave.
Bismarck , ND 58505-0599
Telephone: 877-328-7088 or 701-328-7088
Fax: 701-328-3700
Department of Revenue Website

If you use Northwest registered agent as your North Dakota non-profits for only $100.