Cost of Doing Business – Taxes
Dickinson North Dakota Income Tax Rates
According to SmartAssets.com – “North Dakota has a progressive income tax that is among the lowest in the country. The top marginal rate is the second lowest of any state that has an income tax. The state sales tax is also below the national average, while the average effective property tax rate is slightly above it.”
Corporate Income Tax
North Dakota corporate income tax ranges from 1.41% to 4.31% depending on income.
Individual Income Tax
North Dakota personal income tax ranges from 1.1% to 2.9% depending on income.
Property Tax Structure
Dickinson City Assessors Office
Within Dickinson City Limits Property is taxed based on the properties assessed value. Estimated property taxes can be calculated by using the percentages below. Rural properties vary based on their location and the mill levy associated with the physical address of the property.
Residential: 1.00395% of assessed value
Commercial: 1.1155% of assessed value
2016 Dickinson Mill Levy
| County | $78.18 |
| City | $40.51 |
| School | $90.90 |
| Park | $11.51 |
| Water-State | $2.00 |
| Total Tax Levy | $223.10 |
Taxable Property Value
Stark County is $221,140,545.00
Dickinson is $139,483,909.00
Tax Exemptions
- Personal Property
- Computer and telecommunications equipment for new primary sectory businesses
- Production and Franchise
- Utilities: Electric power, Natural Gas & Water
- Inventory stored in or transferred through North Dakota
- Certain machinery for new/expanding industry
Manufacturers’ raw materials- Manufacturing and agriculture co-op industrial building materials for construction
- More information at North Dakota State Tax Commissioner’s website
Tax Incentives
- Purchasing, leasing, or making improvements to real property located in a ND renaissance zone
- North Dakota Income Tax Incentives
- Work Opportunity Tax Credit
Additional Resources
Workforce Safety Insurance & Rates
Rates are assessed on 70% of the State’s average annual wage (currently $35,600). Rate classification and amounts are based on the job classification and description.
View the Current Manual Rates Table from WorkForceSafety.com
Workforcesafety.com | Apply Online
Rate Examples: 2015/2016
Professional/Business Rep: 0.68% – max $242.08 per person
Building Construction: 8.13% – max $2894.28 per person
Oil & Gas Development/Drilling: 8.23% – max $2929.88 per person
Trucking Hauling: 8.98% – max $3196.88 per person
Stores / Retail: 1.67% – max $594.52 per person
Welding and Blacksmithing: 5.36% – max $1908.16 per person
Computer/Electronic/Assembly: 1.12% – max $398.72 per person
Unemployment Insurance
In 2017 the first $35,100.00 paid to each employer is taxible. Your overall company rate varies based on the company’s account balance and whether it has a positive or negative. Positive balance account rates range from 0.49%-2.60%. Negative balance accounts rates range from 7.33%-11.43%. Placement in the range of rates is determined by a ratio of your 6 year account balance and your average taxable payroll.
New employer rates apply to:
Positive non-construction: 2.34% – Negative non-construction: 7.33%
Positive construction: 11.43% – Negative construction: 11.43%