North Dakota: corporate income tax, no franchise tax and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
Franchise or privilege
No
No franchise or privilege tax appears among the tax types the Office of State Tax Commissioner administers (income tax, property tax, sales and use tax, excise/special/other taxes). Corporate income tax is the only entity-level income tax listed.
Entity annual report
Yes
annual · Reports must be received on or before the deadline or a late fee applies. First report is due in the year following the calendar year of registration.
Return due date
Published rule
April 15 of each year
Extension
Available
Zero activity / minimum tax
Every corporation that does business in North Dakota, has sources of income in North Dakota, or has federal unrelated business taxable income must file Form 40.
No minimum tax or zero-activity exemption amount is stated on the Department's corporate income tax page.
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
April 15 of each year
Fiscal-year filers: on or before the 15th day of the fourth month following the end of the tax year.
- Extension
Extension
Does not extend paymentMust be requested
- Entity report
Entity report
annualannual
Reports must be received on or before the deadline or a late fee applies. First report is due in the year following the calendar year of registration.
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We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does North Dakota impose a corporate income tax?
Yes. The state agency publishes the applicable rate. Form: Form 40, Corporation Income Tax Return.
Does North Dakota charge a franchise or privilege tax?
No. The official source consulted does not impose a franchise tax on corporations.
When is the North Dakota corporate return due?
April 15 of each year
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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