⏰ This entry is due for review. Information may not reflect the latest regulations.
Taxes
ND
ND Corporate Income Tax
North Dakota imposes a corporate income tax with rates from 1.41% on the first $25,000 of net income up to 4.31% on income exceeding $50,000. C corporations file Form 40 with the Office of State Tax Commissioner. Multi-state corporations apportion income using a single sales factor.
Official Source:
ND Office of State Tax Commissioner
Always verify current information directly with this agency.