Business Income Tax Exemptions and Credits
North Dakota offers the following income tax exemptions and credits for businesses.
- Contributions to a maternity home, child placing agency, or pregnancy help center credit
- Endowment fund credit
- Nonprofit private primary school contribution credit
- Nonprofit private high school contribution credit
- Nonprofit college contribution credit
- Rural leadership North Dakota program contribution credit (Corporate Income Tax filers only)
- Agricultural commodity processing facility investment credit
- Angel fund investor credit (Does not apply to Corporate Income Tax filers)
- Automation equipment purchase credit
- Renaissance zone credits
- Seed capital investment credit
- Biodiesel or green diesel fuel blending credit
- Biodiesel or green diesel fuel production credit (Corporate Income Tax filers only)
- Biodiesel or green diesel fuel sales equipment credit
- New and expanding business exemption
- Renaissance zone exemption
- Research expense credit
- Soybean or canola crushing equipment costs credit (Corporate Income Tax filers only)
- Adoption credit
- Biodiesel/green diesel fuel blending credit
- Biodiesel/green diesel fuel sales equipment credit
- Credit for income tax paid to another state or local jurisdiction
- Family member care credit
- Marriage penalty credit
- New and expanding business exemption
- Partnership plan long-term care insurance credit
- Renaissance zone exemptions
- Research expense credit