Taxes

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