North Dakota: tax incentives, credits and advisors
North Dakota offers investor and research credits administered by the Office of State Tax Commissioner.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major North Dakota incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
North Dakota research and development incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Research expense credit | Credit | Taxpayers conducting qualified research in North Dakota | 25% of the first $100,000 of excess QRE over base; 8% above $100,000 | Transferable: Limited; certified qualified R&D companies may transfer up to $100,000 of unused credit (Form CTS) | No; unused credit must be carried back 3 years and forward up to 15 years | Active | ND Office of State Tax Commissioner, Research Expense Credit Last verified 2026-10-28 |
North Dakota angel and venture investment incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Angel investor investment credit | Credit | Angel investors in certified angel funds investing in qualified businesses | 35% of contribution for in-state businesses, 25% for out-of-state; $45,000 a year and $500,000 lifetime per investor; 5-year carryforward | Not stated | Not stated | Active | ND Office of State Tax Commissioner, Angel Investor Investment Credit Last verified 2026-10-26 |
Advisors located in North Dakota
No advisors in our directory list a North Dakota location yet. Browse all advisors, or list your firm.
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Common questions
Can North Dakota research credits be sold?
Only certified qualified R&D companies may transfer, up to $100,000 of unused credit.
What is the angel investor credit rate?
35% for in-state and 25% for out-of-state qualified businesses.
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