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Oregoncorporate tax inNorth Dakota
Low — top rate under 5%

North Dakota

Top Rate
4.31%
Rate Structure
Graduated
Franchise Tax
No
Gross Receipts Tax
No
S-Corp Recognized
Yes

Corporate Income Tax Rate at a Glance

North Dakota's top corporate income tax rate is 4.31%, applied as graduated brackets. This places North Dakota in the "Low (under 5%)" tier among U.S. states.

Rate Structure (Flat vs. Graduated)

Graduated brackets: 1.41% on first $25,000; 3.55% on $25,001-$50,000; 4.31% on income over $50,000.

S-Corp & Pass-Through Treatment

North Dakota recognizes federal S-corp election. Pass-through entities may elect to pay tax at the entity level under ND's PTE election.

Official State Revenue Department

For current corporate tax rules in North Dakota, consult the state's official source at https://www.tax.nd.gov/business/corporate-income-tax. Rates and rules change annually — verify with a qualified tax professional before taking any action.

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Related guides

North Dakota Department of Revenue: https://www.tax.nd.gov/business/corporate-income-tax
Law last updated: 2025Row last reviewed: May 8, 2026

Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.