Every corporation engaged in business in North Dakota or having sources of income in North Dakota must file a North Dakota corporation income tax return. The return is due on the 15th day of the fourth month following the close of the tax year. Returns of tax-exempt organizations reporting unrelated business taxable income are due on the 15th day of the fifth month after the close of the tax year. Returns filed by cooperatives are due on the 15th day of the ninth month following the close of the tax year.
2015 tax rates - Following are the corporation income tax rates for the 2015 tax year, as enacted by the 2015 North Dakota Legislature:
|If North Dakota taxable income is:|
|Over||But not over||The tax is:|
|$ 0||$ 25,000||1.41% of North Dakota taxable income|
|25,000||50,000||$ 352.50||Plus 3.55% of amount over $ 25,000|
|50,000||1,240.00||Plus 4.31% of amount over 50,000|
If a corporation elects to use the water's edge method to apportion its income, the corporation will be subject to an additional 3.5% surtax on its North Dakota taxable income.
Prior years' tax rates: For the tax rates that apply to corporations for tax years prior to 2015, see Corporation Income Tax Rates - (pdf)