Jurisdiction detail
North Dakota tax guide
A seeded subnational profile for North Dakota, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
North Dakota Office of State Tax Commissioner
Overview
North Dakota has among the lowest income tax rates of states that have one, after aggressive rate reductions. Oil extraction tax is a significant state revenue source.
Individual income tax
North Dakota's progressive individual income tax has been significantly reduced; top rate around 2.5 percent in 2024.
Type: progressive
Business tax
North Dakota corporate income tax tops at 4.31 percent.
Reference rate: 4.31%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 5%
Local rates add up to 3.5 percent.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit North Dakota Office of State Tax CommissionerPrimary sources
- ND Office of State Tax CommissionerVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.