North Dakota Corporate Tax Calculator

North Dakota's top state corporate tax rate is approximately 4.31%. Estimate your federal + state corporate tax below.

Estimated Total Tax in North Dakota
$0
Federal Corporate Tax (21%)$0
North Dakota State Corporate Tax$0
Effective Tax Rate0%
Business Type Note—

What is the corporate tax rate in North Dakota?

North Dakota's top marginal state corporate income tax rate is approximately 4.31%. C-Corporations pay this on top of the flat 21% federal corporate tax rate. For example, a C-Corp with $150,000 in net income would owe about $31,500 in federal tax and about $6,465 in North Dakota state corporate tax, for a combined estimate of about $37,965.

How are S-corps and LLCs taxed in North Dakota?

S-Corporations and LLCs are typically pass-through entities: profit isn't taxed at the federal corporate level, but instead flows through to the owner's personal income tax return, taxed at their individual rate. Many states, including North Dakota, still apply some form of entity-level or franchise tax to pass-through businesses — this calculator applies North Dakota's corporate rate as an illustrative state-level estimate for pass-through entities too, since actual treatment (flat fees, gross receipts tax, elective PTE tax) varies and isn't always a straight percentage of net income.

This is a simplified estimate for general planning purposes only, not tax advice — consult a CPA or tax attorney familiar with North Dakota business tax law for guidance specific to your situation.

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Frequently Asked Questions

What is North Dakota's corporate tax rate?

North Dakota's top state corporate income tax rate is approximately 4.31%. C-Corporations pay this in addition to the flat 21% federal corporate tax rate.

Does North Dakota have a state corporate income tax?

Yes. North Dakota imposes a state corporate income tax with a top marginal rate of approximately 4.31% on C-Corporation net income.

How much corporate tax would a C-Corp pay in North Dakota?

A C-Corp with $150,000 in net income in North Dakota would owe about $31,500 in federal corporate tax (21%) plus about $6,465 in state corporate tax, for a combined estimate of about $37,965. Use the calculator above with your own numbers for a precise estimate.

Are S-corps and LLCs taxed differently than C-corps in North Dakota?

Yes. S-Corporations and LLCs are typically pass-through entities — profit flows to the owner's personal tax return and is taxed at their individual income tax rate instead of a separate corporate rate. North Dakota may still apply some entity-level tax to pass-through businesses, which this calculator estimates using the state's corporate rate as an illustrative figure.

Is North Dakota a good state to incorporate in for lower taxes?

North Dakota's corporate tax rate of approximately 4.31% is in the middle range compared to other states — where to incorporate typically depends on more than just the tax rate, including where you have nexus and operations.

Is this North Dakota corporate tax calculator official tax advice?

No. This tool provides a simplified estimate using approximate federal and North Dakota state corporate tax rates. It doesn't account for deductions, credits, apportionment across states, or your personal tax situation. Consult a CPA or tax attorney licensed in North Dakota for advice specific to your business.