2025 North Dakota State Tax Deadlines

North Dakota business tax deadlines for 2025

Corporate Income Tax deadlines and requirements

C Corporations in North Dakota must file and pay Corporate Income Tax by April 15, 2026.

Filing requirements include:

1. Complete North Dakota Corporate tax forms
2. File online with the North Dakota Office of the State Tax Commissioner
3. File by mail must be postmarked by the due date
4. Payment must be made by April 15, 2026

Extension to file Corporate Income Tax in North Dakota for 2025

The Extension Deadline for North Dakota Corporate income tax returns is October 15, 2026. North Dakota automatically grants a six-month extension on filing Corporate income tax returns if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.

S Corporations and Partnerships

North Dakota S Corporation and Partnership tax deadlines for 2025

S Corporations and Partnerships must file in North Dakota by April 15, 2026.

Required forms include:

• Form 60 – S-Corporation Income Tax Return
• Form 58 – Partnership/Limited Liability Company Return of Income

Extension to file S Corporation and Partnership taxes in North Dakota for 2025

The Extension Deadline for North Dakota S Corporations and Partnerships returns is October 15, 2026. North Dakota automatically grants a six-month extension on filing pass-through entity income tax returns if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.

North Dakota Individual tax considerations for 2025

Filing requirements and ultra-low tax rates

Individuals in North Dakota benefit from some of the nation's lowest income tax rates, which range from 0% to 2.5% for the 2025 tax year.

Filing requirements depend on:

• Federal filing requirements (if required to file federal, must file in North Dakota)
• Gross income thresholds based on filing status
• North Dakota source income for nonresidents
• Age and dependency status

Standard deduction amounts for 2025

North Dakota provides generous standard deductions:

• $14,600 for single filers
• $29,200 for married filing jointly
• Additional amounts for taxpayers over age 65 or blind

Estimated tax deadline for North Dakota 2025

Estimated tax payments are due:

1. April 15, 2025
2. June 16, 2025
3. September 15, 2025
4. January 15, 2026

Who must make estimated payments

You must make North Dakota estimated income tax payments if you anticipate owing at least $1,000 in North Dakota state tax for 2025 after accounting for withholding and credits.

Individual tax deadline for North Dakota 2025

You must file and pay Individual Income Taxes in North Dakota by April 15, 2026. North Dakota accepts electronic filing through the North Dakota Taxpayer Access Point (ND TAP) and various approved software providers.

Available forms include:

• Form ND-1 – Individual Income Tax Return
• Form ND-EZ – Simplified Individual Income Tax Return

Extension to file taxes in North Dakota for 2025

The Extension Deadline is October 15, 2026, to file your North Dakota Individual Income tax return. North Dakota automatically grants a six-month extension on filing personal income taxes if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.

What North Dakota tax professionals need to know

Several key considerations make North Dakota's tax landscape exceptionally favorable for 2025:

North Dakota's ultra-low tax rates, combined with substantial oil revenues, create a unique tax environment. The state consistently ranks among the most tax-friendly states in the nation.

Low tax rate advantages

North Dakota's income tax structure provides significant benefits:

• Rates from 0% to 2.5% among the lowest in the nation
• Many taxpayers pay minimal or no state income tax
• Simplified tax calculations due to low rates
• Competitive advantage for attracting residents and businesses

Agricultural provisions

North Dakota offers special provisions for farmers:

• If at least two-thirds of gross income is derived from farming, estimated tax may be paid by January 15, 2026
• Agricultural income receives favorable treatment
• Farm-friendly policies reflect the state's agricultural economy

North Dakota's unique tax features for 2025

Social Security benefits exemption

North Dakota provides complete tax relief for retirees:

• 100% exemption for Social Security benefits since 2021
• No income limitations on the exemption
• Particularly beneficial for retirees on fixed incomes

Military pay benefits

North Dakota offers favorable treatment for military personnel:

• Military retirement pay is fully exempt from state income tax
• Nonresident military personnel stationed in North Dakota are not required to file if their only income is military wages
• Active-duty residents are taxed on all income, including military pay

Capital gains advantages

North Dakota provides benefits for investment income:

• 40% exclusion available for long-term capital gains
• Short-term gains are taxed as ordinary income at low rates
• Encouraging environment for investment activities

Primary Residence Property Tax Credit

Recent legislative changes enhanced the Primary Residence Property Tax Credit:

• The maximum credit amount increased from $500 to $1,600
• Modified process for mobile or manufactured homeowners
• Additional property tax relief for homeowners

North Dakota tax planning considerations

Residency advantages

North Dakota's tax structure benefits residents through:

• Ultra-low income tax rates
• No taxation of Social Security benefits
• Competitive property tax rates
• Overall, low tax burden

Business location benefits

Companies benefit from:

• Low Corporate income tax rates
• Business-friendly regulatory environment
• Access to a skilled workforce
• Energy sector opportunities

Investment considerations

North Dakota offers attractive features for investors:

• Long-term capital gains exclusions
• Low tax rates on investment income
• Stable political and economic environment

Retirement planning

North Dakota is increasingly attractive for retirees:

• No tax on Social Security benefits
• Low overall tax burden
• Moderate cost of living
• Quality healthcare facilities

North Dakota tax advantages

Individual benefits

The ultra-low tax structure provides:

• Minimal state income tax burden
• Simplified tax preparation
• More after-tax income retention
• Competitive advantage over high-tax states

Business benefits

Companies operating in North Dakota enjoy:

• Low Corporate tax rates
• Minimal regulatory burden
• Access to energy resources
• Skilled agricultural and energy workforce

Economic development

North Dakota's tax policies support:

• Business attraction and retention
• Population growth initiatives
• Economic diversification efforts
• Competitive regional positioning

Oil and energy sector benefits

The state's energy economy creates unique advantages:

• Substantial state revenues reduce the tax burden on Individuals
• Economic opportunities in the energy sector
• Infrastructure investment from energy revenues
• Stable government finances

Sources

• North Dakota Office of State Tax Commissioner
• North Dakota Individual Income Tax Deadlines
• North Dakota Tax Deadlines

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