Taxes

North Dakota

North Dakota state tax information

Corporate Income Tax

North Dakota Rate
$0–$25,000 1.41% of North Dakota taxable income
$25,000–$50,000 $352.50 + 3.55% of amount over $25,000
$50,000 and above $1,240.00 + 4.31% of amount over $50,000

Personal Income Tax- 2019 Tax Rates

North Dakota – married, filing jointly Rate
$0–$65,900 1.10%
$65,900–$159,200 $724.90 + 2.04% of the amount over $65,900
$159,200–$242,550 $2,628.22+ 2.27% of the amount over $159,200
$242,550–$433,200 $4,520.27 + 2.64% of the amount over $242,550
$433,200 and above $9,553.43 + 2.90% of the amount over $433,200
North Dakota – married, filing separate Rate
$0–$32,950 1.10%
$32,950–$79,600 $362.45+ 2.04% of the amount over $32,950
$79,600–$121,275 $1,314.11+ 2.27% of the amount over $79,600
$121,275–$216,600 $2,260.13 + 2.64% of the amount over $121,275
$216,600 and above $4,776.71+ 2.90% of the amount over $216,600
North Dakota – filing single Rate
$0–$39,450 1.10%
$39,450–$95,500 $433.95+ 2.04% of the amount over $39,450
$95,500–$199,250 $1,577.37 + 2.27% of the amount over $95,500
$199,250–$433,200 $3,932.50 + 2.64% of the amount over $199,200
$433,200 and above $10,108.78 + 2.90% of the amount over $433,200
North Dakota – head of household Rate
$0–$52,850 1.10%
$52,850–$136,450 $581.35 + 2.04% of the amount over $52,850
$136,450–$220,900 $2,286.79 + 2.27% of the amount over $136,450
$220,900–$433,200 $4,203.81 + 2.64% of the amount over $220,900
$433,200 and above $9,808.53 + 2.90% of the amount over $433,200

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

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 6.75%

Personal Income Tax- Income Tax Rates for 2019

Minnesota – married, filing jointly Rate
$0–$38,700 5.35%
$38,770–$154,020 6.80%
$154,020–$269,010 7.85%
$269,010 and above 9.85%
Minnesota – married, filing separate Rate
$0–$19,385 5.35%
$19,385–$77,010 6.80%
$77,010–$134,505 7.85%
$134,505 and above 9.85%
Minnesota – filing single Rate
$0–$26,520 5.35%
$26,520–$87,110 6.80%
$87,110–$161,720 7.85%
$161,720 and above 9.85%
Minnesota – head of household Rate
$0–$32,650 5.35%
$32,650–$131,190 6.80%
$131,190–$214,980 7.85%
$214,980 and above 9.85%

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

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.