Jan 22, 2026 · Tax Commissioner Brian Kroshus has announced that the 2026 individual income tax season will open on January 26, 2026, coinciding with the date that the Internal Revenue Service …

Whether you have lived here all your life or are just moving here, we are here to provide you with the resources you need to ensure you understand your tax obligations within our great state.

The Office of State Tax Commissioner's main office is located on the 8th floor of the Capitol in Bismarck. The agency also has field offices in Dickinson, Fargo, Grand Forks, and Minot.

The State of North Dakota provides automatic translation for nd.gov websites, courtesy of Google Translate. Please remember, though, that the English language version is considered the most …

Manage your North Dakota business tax accounts with Taxpayer Access point (TAP). TAP allows North Dakota business taxpayers to electronically file returns, apply for permits, make and view payments, …

To be eligible for the credit, you must own a home (house, mobile home, town home, duplex, or condo) in North Dakota and reside in it as your primary residence.

All individuals, including businesses operating in the state, must pay use tax if sales tax was not collected by the seller on tangible personal property brought or shipped into North Dakota for …

The Office of State Tax Commissioner is responsible for fairly and effectively administering the tax laws of North Dakota and consists of the following six divisions:

In the state of North Dakota, property tax is broken out into three primary categories: Locally Assessed, Centrally Assessed and In Lieu of Property Tax. More information and additional links regarding each …

The State of North Dakota provides automatic translation for nd.gov websites, courtesy of Google Translate. Please remember, though, that the English language version is considered the most …