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North Dakota State Tax Help and Forms (Subscribe)

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North Dakota tax help, forms and answers to thousands of North Dakota tax questions. Handy summary of all North Dakota taxes, including corporate and individual North Dakota income taxes, credits, exemptions, deductions and more. Includes North Dakota estate, gift and inheritance tax, miscellaneous North Dakota taxes, pass-through entity treatment, payroll taxes, property taxes and North Dakota sales & use taxes.

North Dakota ranks #25 on the State Business Tax Climate Index (

North Dakota State Tax Summary (TaxGrams ™)
Corporate Taxes
   Rates & Brackets:
      2.6%> $0
      4.1%> $3,000
      5.6%> $8,000
      6.4%> $20,000
      6.5%> $30,000
   Loss Carry-back/fwd: 0 Years Back / 20 Years Forward (Unlimited)
   Throwback Sales?: Y
   Foreign Tax Deductible?: N
   Alternative Minimum Tax (AMT): N
   Gross Receipts Tax: N
   Capital Stock (Net Worth) Tax?: N

Credits and Incentives
   Job Credits?: Y
   R&D Credits?: Y
   Investment Credits?: Y

Individual Taxes
   Rates & Brackets:
      1.84%> $0
      3.44%> $33,950
      3.81%> $82,250
      4.42%> $171,550
      4.86%> $372,950
   Local Option IT Rate: None
   Federal Inc used as Base?: Y
   Standard Deductions: Single $5,450 / Joint $10,900
   Personal Exemptions/Credits (c): Single $3,500 / Joint $7,000 / Dependent $3,500
   Federal Tax Deductible?: N
   State Tax Deductible?: Y
   Alternative Minimum Tax (AMT)?: N

Inheritance, Gift, Estate, Death Taxes
   Gift Tax?: N
   Estate Tax?: Copies Federal
   Inheritance Tax?: N
   Generation-Skipping Tax?: N

Miscellaneous Taxes
   Gas Tax: 23.0 cents/gallon
   Diesel Tax: 23.0 cents/gallon
   Cigarette Tax: 44.0 cents/20 pack

Pass-through Entities
   LLC Pass-through Recognized?: Y
   S-Corp Pass-through Recognized?: Y

Payroll Taxes
   Unemployment Insurance Tax Index ( #28

Property Taxes
   Median Tax Paid on Homes (Rank): $1,591 (#25)
   Median Value of Homes: $112,500
   Tax as % of Home Value (Rank): 1.41% (#10)
   Median Income of Homeowner: $59,599
   Tax as % of Income (Rank): 2.67% (#25)

Sales and Use Taxes
   State Rate: 5.00%
   County & City (Weighted Ave): 1.00%
   Combined State and Ave. Local Rates (Rank): 6.00% (#32)
   General Treatment of Services: Exempt
   Gas Exemption: Exempt
   Grocery Exemption: Exempt



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