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 registered agent, you’ll have an online account to track your company in, receive notification reminders to file your annual reports on time, annual tax reminders, and new state information reminders. All for a low annual flat rate fee of $125 a year. We also help incorporate new North Dakota corporations, North Dakota LLCs, and North Dakota non-profits for only $100.