North Dakota Business Tax Deadlines (2026)

Next Deadline: May 15 — Form 990 due for nonprofits

Federal Tax Deadlines (2026)

North Dakota State Tax Deadlines (2026)

Quarterly Estimated Tax Deadlines in North Dakota

North Dakota follows the federal estimated tax schedule:

Estimated payments are required if you expect to owe $1,000 or more in ND income tax after credits and withholding.

North Dakota-Specific Tax Requirements

North Dakota has one of the lowest individual income tax rates in the nation. For 2026, the state has moved to a flat income tax rate of 1.5% on taxable income over $44,725 (income below that threshold is not taxed at the state level, effectively making ND a near-no-income-tax state for many residents). This rate was established under HB 1158 effective January 1, 2024.

The Corporate Income Tax uses a graduated rate structure: 1.41% on the first $25,000, 3.55% on $25,001–$50,000, and 4.31% on income over $50,000 of North Dakota taxable income. North Dakota does not impose a franchise tax, gross receipts tax, or business privilege tax — keeping the corporate tax structure simple compared to many states.

North Dakota imposes a Sales and Use Tax at a state rate of 5%, with local jurisdictions adding 0.5%–3%, bringing combined rates to 5.5%–8% depending on location. Monthly returns are due on the last day of the month following the reporting period. The state has no inventory tax. Employers must withhold state income tax and remit it quarterly (or annually for small employers). The Annual Report for corporations and LLCs is due November 15 each year, with a $50 filing fee.

What Happens If You Miss a North Dakota Tax Deadline?

North Dakota's late filing penalty is 5% per month of the unpaid tax, up to a maximum of 25%. A late payment penalty of 5% of the unpaid balance is also assessed. If the failure to pay is due to fraud, the penalty increases to 50%.

Interest accrues on underpaid taxes at a rate set annually by the state — typically around 8%–10% per year, based on the federal underpayment rate plus a margin. For estimated tax underpayments, the same interest rate applies.

North Dakota provides an automatic 6-month extension for individual income tax returns (file Form ND-1EXT) and corporate returns (file Form 101), but at least 90% of the tax must be paid by the original due date. Sales tax returns cannot be extended. Missing the Annual Report deadline may result in involuntary dissolution of your business entity.

North Dakota Office of State Tax Commissioner

Website: https://www.tax.nd.gov/

Phone: (701) 328-1247

Online Filing: https://apps.nd.gov/tax/tap/

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