Why incorporate in North Dakota?

Business Information & Rankings

• North Dakota is the most rural of all the states, with farms covering more than 90% of the land.
• It ranks 12th on the List of Most Livable States (Morgan Quitno Press, 2006)
• North Dakota ranked 1st on the Safest State List, 2005 (Morgan Quitno Press)

Cost of living

Crime Rate

North Dakota has the 1st lowest overall crime ranking in the U.S. (FBI, 2004)

Fees & Taxes

Business Inventory Tax
Business inventory is exempt.

Corporate Income Tax
North Dakota’s corporate tax structure consists of five brackets with a top rate of 7% starting at $30,000.

Personal Income Tax
North Dakota’s personal income tax system consists of five brackets and a top rate of 5.54% starting at an income level of $326,450.

Personal Property Tax
For the most part, personal property is exempt from property tax. North Dakota does not tax intangible personal property.

State Sales and Use Tax
Base Rate: 5.0%
Machinery Rate: none

There is an exemption for sales of machinery or equipment used directly in the manufacturing of tangible personal property for wholesale, retail or lease if used in a new manufacturing plant or in the physical or economic expansion of an existing manufacturing plant.

Unemployment Insurance
North Dakota charges new employers 2.08% for 1.5 years.