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Corporate Income Tax Exemption

New corporations that qualify as primary sector businesses may pay $0 in corporate income taxes for the first five years of their existence in North Dakota, if they apply for and are granted an exemption through the State Board of Equalization. Significant expansions beyond the initial location of a primary sector business may apply for an additional five-year corporate income tax exemption.

Learn more about corporate tax incentives from the Office of State Tax Commissioner.

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