North Dakota Tax FAQs

• taxmOuth North Dakota Tax FAQs

North Dakota Tax Forms

• taxmOuth North Dakota Tax Forms

North Dakota Corporate Taxes

• taxmOuth North Dakota Corporate Taxes
• North Dakota Tax 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

North Dakota Tax Incentives and Credits

• taxmOuth North Dakota Tax Credits
• Job Credits?: Y
• R&D Credits?: Y
• Investment Credits?: Y

North Dakota Individual Income Taxes

• taxmOuth North Dakota Individual Income Taxes
• North Dakota tax rates and 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

North Dakota Estate, Gift and Inheritance Taxes

• taxmOuth North Dakota Estate and Gift Taxes
• Gift Tax?: N
• Estate Tax?: Copies Federal
• Inheritance Tax?: N
• Generation-Skipping Tax?: N

North Dakota Miscellaneous Taxes

• taxmOuth North Dakota Miscellaneous Taxes
• Gas Tax: 23.0 cents/gallon
• Diesel Tax: 23.0 cents/gallon
• Cigarette Tax: 44.0 cents/20 pack

North Dakota Pass-through Tax Treatment

• taxmOuth North Dakota Pass-through Entity Tax
• LLC Pass-through Recognized?: Y
• S-Corp Pass-through Recognized?: Y

North Dakota Payroll Taxes

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• Unemployment Insurance Tax Index (TaxFoundation.org): #28

North Dakota Property Taxes

• taxmOuth North Dakota 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)

North Dakota Sales and Use Taxes

• taxmOuth North Dakota 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
• Gasoline: Exempt
• Groceries: Exempt