North Dakota PTET 2026: deadline, rate, who can elect
North Dakota (ND), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
No
An S corporation is taxed for North Dakota in the same manner as for federal purposes, with income passing through to the owners. The page does not describe an elective entity-level income tax. It does require an S corporation or partnership to withhold 2.5 percent of a nonresident member's year-end North Dakota distributive share.
Who can elect
Not applicable.
There is no elective PTET. The withholding rule is separate.
How the election is made
Not applicable.
The page does not describe an elective PTET.
Election deadline
Not applicable.
The page does not describe an elective PTET.
Rate
Not applicable. No elective PTET rate is stated.
The 2.5 percent figure on the page is nonresident withholding.
Owner relief
Not applicable.
The page does not describe an owner PTET credit.
Estimates
Not applicable.
No elective-tax estimates are described.
Sunset or repeal
Not applicable.
No elective tax is described.
Still open in the source review
- Nonresident withholding at 2.5 percent is not an elective pass-through entity tax.
Sources for this year
Bonus-depreciation conformity is on its own page.