North Dakota has clear, concise tax codes and a competitive state tax structure for corporate and individual income tax as well as sales and use tax.
· Individual income tax rates from 1.10% to 2.90%
· Corporate income tax rates from 1.41% to 4.31%
· State sales tax rate of 5%; Bismarck city sales tax rate of 1%; Mandan city sales tax rate of 1.75%; Burleigh County and Morton County sales tax rate of 0.50%
· No sales and use tax on machinery and equipment
· No sales and use tax on electricity, water and sewer
· Reduced sales and use tax on natural gas
· No sales tax on computer and telecommunications equipment for a new primary sector business
· No interstate sales tax on communications over phone lines
· No tax on personal property, including inventory, equipment used in manufacturing, materials in process and accounts receivable
· Business tax incentives can be applied for and granted for corporate income tax and property tax
ND Office of State Tax Commissioner
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