Taxes
Tax rates in Fargo Moorhead depend on where you locate your business or home. For those communities located in Cass County, North Dakota rates apply. For those communities located in Clay County, Minnesota rates apply. For additional information or to ask a question, please contact the GFMEDC staff or review the state tax websites.
Corporate Income Tax
| Minnesota |
Rate |
| All income levels |
9.8% |
| Minnesota Alternative Minimum Tax |
5.8% |
| North Dakota |
Rate |
| $0 to $25,000 |
2.1% of North Dakota taxable income |
| $25,001 - $50,000 |
$525 + 5.25% of amount over $25,000 |
| $50,000 and above |
$1,837.50 + 6.4% of amount over $50,000 |
Personal Income Tax
| Minnesota - Married, Filing Jointly |
Rate |
| $0 to $33,220 |
5.35% |
| $33,221 to $131,970 |
$1,777.27 + 7.05% of the amount over $33,220 |
| $131,971 and above |
$8,739.15 + 7.85% of the amount over $131,970 |
| Minnesota - Married, Filing Separate |
Rate |
| $0 to $16,610 |
5.35% |
| $16,611 to $65,990 |
$888.64 + 7.05% of the amount over $16,610 |
| $65,991 and above |
$4,369.93 + 7.85% of the amount over $65,990 |
| Minnesota - Filing Single |
Rate |
| $0 to $22,730 |
5.35% |
| $22,731 to $74,650 |
$1,216.06 + 7.05% of the amount over $22,730 |
| $74,651 and above |
$4,876.42 + 7.85% of the amount over $74,650 |
| Minnesota - Head of Household |
Rate |
| $0 to $27,980 |
5.35% |
| $27,981 to $112,420 |
$1,496.93 + 7.05% of the amount over $27,980 |
| $112,421 and above |
$4,876.42 + 7.85% of the amount over $74,650 |
| North Dakota - Married, Filing Jointly |
Rate |
| $0 to $56,850 |
1.84% |
| $56,851 - $137,300 |
$1,046.04 + 3.44% of the amount over $56,850 |
| $137,301 - $209,250 |
$3,813.52 + 3.81% of the amount over $137,300 |
| $209,251 - $373,650 |
$6,554.82 + 4.42% of the amount over $209,250 |
| $373,651 and above |
$13,821.30 + 4.86% of the amount over $373,650 |
| North Dakota - Married, Filing Separate |
Rate |
| $0 to 28,425 |
$1.84% |
| $28,426 - $68,650 |
$523.02 + 3.44% of the amount over $28,425 |
| $68,651 - $104,625 |
$1,906.76 + 3.81% of the amount over $68,650 |
| $104,626 to $186,825 |
$3,277.41 + 4.42% of the amount over $104,625 |
| $186,826 and above |
$6,910.65 + 4.86% of the amount over $186,625 |
| North Dakota - Filing Single |
Rate |
| 0 to $34,000 |
1.84% |
| $34,001 to $82,400 |
$625.60 + 3.44% of the amount over $34,000 |
| $82,401 to $171,850 |
$2,290.56 + 3.81% of the amount over $82,400 |
| $171,851 to $373,650 |
$5,698.61 + 4.42% of the amount over $171,850 |
| $373,651 and above |
$14,618.17 + 4.86% of the amount over $373,650 |
| North Dakota - Head of Household |
Rate |
| $0 to $45,550 |
1.84% |
| $45,551 to $117,650 |
$838.12 + 3.44% of the amount over $45,550 |
| $117,651 to $190,550 |
$3,318.36 + 3.81% of the amount over $117,650 |
| $190,551 to $373,650 |
$6,095.85 + 4.42% of the amount over $190,550 |
| $373,651 and above |
$14,188.87 + 4.86% of the amount over $373,650 |