Taxes
Corporate Income Tax
| Corporate Income Tax Rates | 1.41 % to 4.31 % |
North Dakota Office of State Tax Commissioner
Sales Tax
| State sales tax | 5.0 % |
| Local sales tax | 1.5 to 2.25 % |
| Total sales tax | 6.5 to 7.25 % |
| Sales tax rate by utility | |
| Electric power | Exempt |
| Natural gas | 2.0 % |
| Fuel oil | 2 cents per gallon |
| Water | Exempt |
| Telephone sales tax rates (state and local combined) | |
| Local area | 5.0 % |
| Long distance in state | 5.0 % |
| Long distance out of state | Exempt |
| Machinery and equipment subject to sales/use tax | |
| Industrial/manufacturing machinery | Certain machinery for new and expanding industry is exempt |
| Office machinery | Taxable |
| Pollution control – air | Taxable |
| Pollution control – water | Taxable |
| Office furniture/fixtures/equipment | Taxable |
| Sales/use tax on | |
| Computer and telecommunications equipment for a new primary sector business | Exempt |
| Office building construction materials | Taxable |
| Industrial building construction materials | Manufacturing and ag co-op – Exempt |
| Non-manufacturing and non-ag – Taxable | |
| Manufacturers’ raw materials | Exempt |
| Canned software | Taxable |
| Custom software | Exempt |
North Dakota Office of State Tax Commissioner
Property Tax
| Real Property Tax Rates for Jurisdictions Featuring | Commercial ( 10 % of assessed value) | Residential ( 9 % of assessed value) | ||
| Major Employment Centers | Bismarck – Burleigh County | Mandan – Morton County | Bismarck- Burleigh County | Mandan – Morton County |
| City Millage (includes park) | 107.85 | 122.94 | 107.85 | 122.94 |
| County Millage | 50.28 | 96.04 | 50.28 | 96.04 |
| School Millage | 101.68 | 111.18 | 101.68 | 111.18 |
| Special District Millage (State Medical) | 1 | 1 | 1 | 1 |
| Total Millage | 260.81 | 331.16 | 260.81 | 331.16 |
| Assessment Ratio (%) | 97.4% | 89.6% | 93.2% | 96.4% |
| Effective Rate per $100 | 1.27% | 1.48% | 1.09% | 1.44% |
Other Tax Info
No personal property tax.
No inventory tax.
No production tax.
Business tax incentives can be applied for and granted for corporate income tax and corporate property tax.