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ND

New or Expanding Business Income Tax Exemption

North Dakota offers an income tax exemption for qualifying new or expanding primary-sector businesses, including manufacturers.

About this program

Visit the program website for full details.

Eligibility

Eligible applicants are qualifying primary-sector businesses that are new to North Dakota or expanding in the state and receive required local and state approvals before claiming the exemption.

Requirements

  • Operate as a qualifying new or expanding primary-sector business.
  • Apply to the local governing body and the North Dakota Department of Commerce before claiming the exemption.
  • Meet statutory business activity, job, and expansion requirements.