nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
ndTax logo
Search
Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
About Tax Dept. | Misc Forms/Pubs | Laws and Regs. | Links | Media Center | Newsletters Subscription
Home  | Frequently Asked Questions | Contact Us Meet the Commissioner | Mission Statement

»
rss for North Dakota Office of State Tax Commissioner YouTube North Dakota Office of State Tax Commissioner facebook logo
» Admin. and Research
» Alcohol
» Coal
» Corporation Income
» Estate
» Fiduciary
» Financial Institutions
» Fuels
» Income Tax Withholding
»Individual Income
» Oil and Gas Severance
» Property
» Sales and Use
» S Corp and Partnership
» Telecommunications
» Tobacco

» Disaster Relief
» Tax Incentives
Tax Facts«
Property Tax Exemption«
Personal Property Tax Exemption«
Property Tax Reduction«
Payment In Lieu of Property Tax«
Oil Tax Incentives«
Sales Tax Exemptions«
Income Tax Exemption«
Income Tax Incentives«
Renaissance Zones«
Jobs Training Assistance«
Need More Information?«
»Tax Professionals

Career Opportunities
Frequently Asked Questions
Miscellaneous Tax Forms and Publications

600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Income Tax Incentives

Ag Commodity Processing Facility Investment Tax Credit
Angel Fund Investment Credit
Automation Credit
Biodiesel Tax Credits
Biomass, Geothermal, Solar, or Wind Energy Credit
Certified Nonprofit Development Corporation Investment Credit
Internship Employment Credit
Microbusiness Investment and Employment Credit
Research Expense Credit
Seed Capital Investment Credit
Workforce Recruitment Credit

Wage and Salary Credit

A corporation doing business in North Dakota for the first time is allowed an income tax credit equal to:

  • 1% of wages and salaries paid during the tax year for each of the first three tax years of operation, and
  • % of wages and salaries paid during the tax year for the fourth and fifth tax years.

A corporation qualifies for the credit if it:

  • did not receive a property or income tax exemption under N.D.C.C. ch. 40-57.1,
  • was not created from a reorganization or acquisition of an existing North Dakota business, and
  • is engaged in assembling, fabricating, manufacturing, mixing or processing of an agricultural, mineral or manufactured product.

  • [Reference: N.D.C.C. 57-38-30.1]

  • Contact Info | FAQ | Disclaimer | Feedback | Privacy Policy | Taxpayer Bill of Rights | Voluntary Disclosure | State Holidays

    XHTML Validation Link CSS Validation Link Priority 2 Accessibility Link