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 us 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 to to $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
$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
$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
$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 $7,449.95 + 7.85% of the amount over $112,420
North Dakota - married, filing jointly Rate
$0 to $56,850 1.84%
$56,851 to $137,300 $1,046.04 + 3.44% of the amount over $56,850
$137,301 to $209,250 $3,813.52 + 3.81% of the amount over $137,300

$209,251 to $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
$0 to $28,425 1.84%
$28,426 to $68,650 $523.02 + 3.44% of the amount over $28,425

$68,651 to $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
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
$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

Corporate Property Tax

Property tax rates in Cass County, N.D. are based on the market value of the assessed property. Rates vary according to municipality, type of property and the jurisdiction levy. To calculate property tax on a specific piece of property, please visit the Cass County assessor's website.

Property tax rates in Clay County, Minn. are based on the market value of the assessed property. Rates vary according to municipality, type of property and jurisdiction levy. To calculate property tax on a specific assessed value, please visit the property tax calculator provided by the League of Minnesota Cities.

Unemployment Insurance Tax

North Dakota
2009 Taxable Wage Base is $23,700.
New Employer Rate
   Non-Construction: 1.17 percent (maximum wage cap 2009 - $23,700)
  
When employers become liable for unemployment insurance, they are qualified as "new employers" and are assigned a new employer rate. Tax rates are re-determined for each calendar year based on the employer's history as of the preceding October.
If prior to October, then "non-construction" employers that have at least six quarters of coverage are classified as "experience-rated" employers beginning that calendar year. Otherwise they continue as "new employers." Experience-rated employers are assigned rates based on their record of unemployment insurance taxes paid and benefits charged.
The rates vary each year depending on the employer's individual history and the condition of the state's unemployment compensation trust fund. The maximum amount of each worker's wages subject to taxation each year is 70 percent of the statewide average annual payroll.

Minnesota
2009 Taxable Wage Base is $26,000.
Base Tax Rate: 0.40 percent of taxable wages

Minnesota's Unemployment Insurance tax rates vary each year depending on the employer's individual history and the condition of the Minnesota UI Trust Fund. If the balance of the UI Trust Fund falls below a certain level, an additional assessment takes effect for the following year. In 2009, an additional assessment of 14 percent of the tax due is in effect. Employers must also pay a workforce development fee of 0.10 percent in 2009 to support employment and training programs for workers who have permanently lost their jobs.