North Dakota

Corporate income tax

Form 40 Corporation Income Tax Return is due April 15 for calendar-year filers; fiscal-year filers file on or before the 15th day of the 4th month following the end of the tax year. Cooperatives: 15th day of the 9th month; tax-exempt organizations with UBTI: 15th day of the 5th month.

Extension. A federal extension is automatically accepted and gives the corporation the federal extended period PLUS one additional month...

Partnerships and S corporations

Pass-through entities do not pay ND income tax at the entity level; nonresident owners are subject to withholding unless included in a composite return filed by the entity. No elective pass-through entity (SALT-workaround) tax was found on the fetched official pages.

Sales, use and gross receipts tax

Due date. Returns and payments are due the last day of the month following the reporting period: monthly filers the last day of the next month; quarterly filers April 30, July 31, October 31 and January 31; semi-annual filers July 31 and January 31; annual filers January 31 (shifted to the next business day when the date falls on a weekend/holiday, e.g. February 2, 2026).

Filing frequency. Monthly, quarterly, semi-annual or annual filing is assigned by the Office of State Tax Commissioner when the permit is issued, based on how often sales occur / sales volume; taxpayers may contact the office to change frequency. Returns must be filed for every period even when no tax is due.

Prepayments. None found. A 1.5% timely-filing compensation discount (max $110 per month) is offered per secondary source.

Notes

ND has no corporate franchise tax, gross receipts business tax, or LLC fee administered by the Tax Commissioner in the fetched material; corporate income tax is the only entity-level tax on C corporations. Corporations electing water's edge pay a 3.5% surtax on ND taxable income.