North Dakota has some of the lowest income tax rates in the country — many filers owe nothing — and, unlike the federal calendar, puts its pass-through returns in April. It is also one of the few income-tax states with no elective PTE tax.

North Dakota Tax Deadlines at a Glance (2026)

The correction to note: North Dakota’s S-corporation (Form 60) and partnership (Form 58) returns are due April 15, 2026 — not the federal March 16 — extending to September 15. North Dakota does not follow the federal March pass-through date. Individuals and C corporations file by April 15 with an extension to October 15.

Very Low Rates — Many Owe Nothing

North Dakota’s individual income tax has just three brackets: 0%, 1.95%, and a 2.5% top rate. The 0% bracket (roughly $48,475 single / higher for joint filers) means many lower- and middle-income North Dakotans owe no state income tax at all. The corporate income tax is graduated from 1.41% to a 4.31% top rate.

No Elective PTE Tax

North Dakota is one of the few income-tax states without an elective pass-through entity tax. The 2.5% figure sometimes associated with North Dakota pass-throughs is the nonresident member withholding rate — not an entity-level PTE tax. Do not plan around a North Dakota SALT-cap workaround; there isn’t one.

Estimates, Extensions, and Penalties

Individual estimated payments (ND-1ES) are due April 15, June 15, September 15, 2026, and January 15, 2027. The late-filing/late-payment penalty is 5% per month (maximum 25%); interest runs at 12% per year during an extension period, then 1% per month. An extension covers filing only.

CPA Action Steps

• File Form 60 and Form 58 in April, not on the federal March date

• Recognize many individual clients may owe $0 (the 0% bracket)

• Don’t plan around a North Dakota PTE tax — it doesn’t exist

• Apply the 1.41%–4.31% graduated corporate rates

Verify current rates and dates against the North Dakota Office of State Tax Commissioner (tax.nd.gov) before filing.