North Dakota Office of State Tax Commissioner

Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for the first quarter of 2026 increased by 4.24 percent compared to the same period in 2025. For January, February, and March of 2026, taxable sales and purchases totaled $5.96 billion versus $5.71 billion in the prior year. 

With Tax Day quickly approaching, North Dakota Tax Commissioner Brian Kroshus reminds taxpayers to file their individual income tax returns before the upcoming April 15th deadline or apply for an extension with the Internal Revenue Service (IRS).

North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for calendar year 2025 increased slightly by 0.27% over last year. Sales and purchases in 2025 totaled $27.16 billion, versus $27.09 billion in 2024. 

Tax Commissioner Brian Kroshus has announced that the 2026 individual income tax season will open on January 26, 2026, coinciding with the date that the Internal Revenue Service (IRS) will begin to accept and process returns.