North Dakota

North Dakota state tax information

Corporate Income Tax

North Dakota Rate
$0–$25,000 1.48% of North Dakota taxable income
$25,001–$50,000 $370 + 3.73% of amount over $25,000
$50,001 and above $1,302.50 + 4.53% of amount over $50,000

 

Personal Income Tax

North Dakota – married, filing jointly Rate
$0–$62,600 1.22%
$62,600–$151,200 $763.72 + 2.27% of the amount over $62,600
$151,200–$230,450 $2,774.94 + 2.52% of the amount over $151,200
$230,450–$411,500 $4,772.04 + 2.93% of the amount over $230,450
$411,500 and above $10,076.81 + 3.22% of the amount over $411,500
North Dakota – married, filing separate Rate
$0–$31,300 1.22%
$31,300–$75,600 $381.86 + 2.27% of the amount over $31,300
$75,600–$115,225 $1,387.47 + 2.52% of the amount over $75,600
$115,225–$205,750 $2,386.02 + 2.93% of the amount over $115,225
$205,750 and above $5,038.40+ 3.22% of the amount over $205,750
North Dakota – filing single Rate
$0–$37,450 1.22%
$37,450–$90,750 $456.89 + 2.27% of the amount over $37,450
$90,750–$189,300 $1,666.80 + 2.52% of the amount over $90,750
$189,300–$411,500 $4,150.26 + 2.93% of the amount over $189,300
$411,500 and above $10,660.72 + 3.22% of the amount over $411,500
North Dakota – head of household Rate
$0–$50,200 1.22%
$50,200–$129,600 $612.44 + 2.27% of the amount over $50,200
$129,600–$209,850 $2,414.82 + 2.52% of the amount over $129,600
$209,850–$411,500 $4,437.12 + 2.93% of the amount over $209,850
$411,500 and above $10,345.47 + 3.22% of the amount over $411,500

 

Corporate Property Tax

Property tax rates in Cass County, N.D. are based on the market value of the assessed property. Rates vary according to municipality, type of property and the jurisdiction levy. To calculate property tax on a specific piece of property, please visit the Cass County assessor’s website.

 

Unemployment Insurance Tax

North Dakota

  • 2015 Taxable Wage Base is $35,600
  • 2015 Tax Schedule ranges from 0.10% to 9.70%, with the average 2015 rate in North Dakota of 1.12%.  More than 65% of the state’s employer receive the lowest rate of 0.16%.
  • New Employer Rate: Non-Construction: 1.07% (maximum wage cap 2015: $35,600)

When employers become liable for unemployment insurance, they are qualified as “new employers” and are assigned a new employer rate. Tax rates are re-determined for each calendar year based on the employer’s history as of the preceding October.

If prior to October, then “non-construction” employers that have at least six quarters of coverage are classified as “experience-rated” employers beginning that calendar year. Otherwise they continue as “new employers.” Experience-rated employers are assigned rates based on their record of unemployment insurance taxes paid and benefits charged.

The rates vary each year depending on the employer’s individual history and the condition of the state’s unemployment compensation trust fund. The maximum amount of each worker’s wages subject to taxation each year is 70 percent of the calculated statewide average annual payroll.

 

Minnesota

Minnesota state tax information

Corporate Income Tax

Minnesota* Rate
All income levels 9.8%
Minnesota Alternative Minimum Tax 5.8%

Personal Income Tax

Minnesota – married, filing jointly Rate
$0–$36,650 5.35%
$36,651–$145,620 $1,960.77 + 7.05% of the amount over $36,651
$145,621–$258,260 $9,643.15 + 7.85% of the amount over $145,621
$258,261 and above $18,485.39 + 9.85% of the amount over $258,261
Minnesota – married, filing separate Rate
$0–$18,330 5.35%
$18,331–$72,810 $980.65 + 7.05% of the amount over $18,331
$72,811–$129,130 $4,821.49 + 7.85% of the amount over $72,811
$129,131 and above $9,242.61 + 9.85% of the amount over $129,131
Minnesota – filing single Rate
$0–$25,070 5.35%
$25,071–$82,360 $1,341.24 + 7.05% of the amount over $25,071
$82,361–$154,950 $5,380.18 + 7.85% of the amount over $82,361
$154,951 and above $11,078.49 + 9.85% of the amount over $154,951
Minnesota – head of household Rate
$0–$30,870 5.35%
$30,871–$124,040 $1,651.54 + 7.05% of the amount over $30,871
$124,041–$206,610 $8,220.02 + 7.85% of the amount over $124,041
$206,611 and above $14,701.76 + 9.85% of the amount over $206,611

 

Corporate Property Tax

Property tax rates in Clay County, Minn. are based on the market value of the assessed property. Rates vary according to municipality, type of property and jurisdiction levy. To calculate property tax on a specific assessed value, please visit the property tax calculator provided by the League of Minnesota Cities.

 

Unemployment Insurance Tax

Minnesota

  • 2015 Taxable Wage Base is $30,000
  • Base Tax Rate: 0.10% of taxable wages*

Minnesota’s Unemployment Insurance tax rates vary each year depending on the employer’s individual history and the condition of the Minnesota UI Trust Fund. If the balance of the UI Trust Fund falls below a certain level, an additional assessment takes effect for the following year. In 2015, and additional assessment of 0% of the tax due is in effect.  There is also a workforce development assessment of 0.10% of taxable wages.

*Tax rates of employers with an experience rating vary depending on the amount of the unemployment insurance benefits charged to their account.  Tax rates for a new employer are either 1.66% (total of 1.86% when adding 0.10% base rate and 0.10% workforce development assessment) for non-high experience rating industries or 8.90% (total of 9.10% when adding 0.10% base rate and 0.10% workforce development assessment) for high experience rating industries.