North Dakota Business Tax Calculator
Calculate corporate income tax, franchise tax, and gross receipts tax for businesses operating in North Dakota.
Why calculating business in North Dakota is different
North Dakota has low income tax rates.
State Income Tax
1.1% - 2.9%
Base Sales Tax
5%
State Min Wage
$7.25 / hr
Abbreviation
ND
North Dakota Business Interactive Tool
This calculator uses the latest 2026 data for North Dakota, including the minimum wage of $7.25 and the specific state income tax rates (1.1% - 2.9%).
Frequently Asked Questions about North Dakota Business
What is the corporate tax rate in North Dakota?
Corporate tax structures vary. In addition to potential corporate income taxes, businesses in North Dakota must also consider unemployment insurance taxes, sales tax collection (5%), and local business licenses.
Do LLCs pay tax in North Dakota?
LLCs are typically pass-through entities, meaning profits pass through to the owners' personal tax returns and are taxed at the personal 1.1% - 2.9% rate. However, North Dakota may also impose an annual LLC franchise fee.