2010 TaxGrams™
TaxGrams logoNorth Dakota state seal
State and Local Taxes
North Dakota State Tax Summary

North Dakota state tax summary, 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 (TaxFoundation.org).

For more links, search, help, forms and more, click on the tabs below or go to:

    taxmOuth North Dakota Taxes

North Dakota Tax Contacts

North Dakota Tax FAQs

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

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

North Dakota Miscellaneous Taxes

North Dakota Pass-through Tax Treatment

North Dakota Payroll Taxes

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

« Back to State Tax Summary Home