Taxes

Commerical / Industrial Property Tax Rate

• Moorhead/Dilworth - 2.3% effective Tax rate of estimate market value (through special Disparity Reduction Credit)
• Fargo - 1.8% effective tax rate of estimated market value within Fargo school district and 1.7% within West Fargo school district
• West Fargo - 1.8% effective tax rate of estimated market value

Source: Net values from the City of Fargo, City of Moorhead and City of West Fargo, October 2011
 

State Corporate Income Tax Rate Range

Minnesota imposes a 9.8% flat tax plus a 5.8% tax on any Alternative Minimum Taxable Income over the base tax.

Source: Federation of Tax Administrators for tax year 2011

The North Dakota legislature voted for a reduction in corporate income tax beginning January 1, 2011. Previous corporate income tax rates range from 2.1% to 6.4%. For tax years 2011 and on, North Dakota's corporate income tax is as follows:

For taxable years beginnning on or after January 1, 2011
› $0  $25,000  1.68% of North Dakota taxable income
› $25,000  $50,000  $420 + 4.23% of the amount over $25,000
› $50,000  $1,477.50 + 5.15% of the amount over $50,000

Source: Office of the State Tax Commissioner, October 2011