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.
Tax rates: The current tax rates for corporations, which apply to tax years beginning on or after January 1, 2011, are shown below:
|If taxable income is:|
|Over||But not over||The tax is:|
|$ 0||$ 25,000||1.68%||of North Dakota Taxable Income|
|25,000||50,000||$ 420.00||+ 4.23% of amount over $25,000|
|50,000||1,477.50||+ 5.15% 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 2011, see Corporation Income Tax Rates - (33kb pdf)