Whether you are looking for traditional tax incentives or innovative exemption opportunities, North Dakota has a lot to offer. Learn more about the variety of tax exemptions, incentives, credits and refunds offered across our tax types.
A printable version of tax incentives and exemptions is available to North Dakota businesses.
For more information about clearance requirements for each North Dakota exemption or credit, see Guideline - State and Local Tax Clearance Requirements.
Tax Compliance Requirement
Recipients of North Dakota tax incentives and exemptions must remain compliant with all state and local tax responsibilities and tax liens owed to the state or a political subdivision.
A taxpayer may be required to obtain a Property Tax Clearance Statement before claiming a North Dakota tax incentive.
Before a city or county may grant a local tax incentive, the taxpayer applying for the incentive may have to obtain a State Tax Clearance Statement and a Property Tax Clearance Statement. Incentive application forms will provide guidance on any clearance statements needed.
Century Code Reference: N.D.C.C. § 57-01-15.1.
Notice of Disclosure to Legislature
The Office of State Tax Commissioner is required by law to disclose the amount of any tax incentive or exemption claimed by a taxpayer upon written request from any standing committee chair of the North Dakota Legislative Assembly. The taxpayer’s name, social security number or federal employer identification number, or any other information specifically prohibited from being disclosed under North Dakota tax law remains confidential and will not be disclosed.
Century Code Reference: N.D.C.C. § 57-01-02.