Take-home pay in North Dakota by business structure

At $100,000 of profit, an owner in North Dakota keeps $81,456 as an S corporation and $77,103 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$81,456 a year

kept from $100,000 of profit as an S corporation in North Dakota, after every tax and fee counted here. That is $8,003 more than as a C corporation.

North Dakota, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$22,897	$77,103	77%
Single-member LLC	$22,930	$77,070	77%
LLC taxed as an S corp	$18,565	$81,435	81%
S corporation most	$18,544	$81,456	81%
C corporation	$26,547	$73,453	73%

What North Dakota takes from a business owner

North Dakota taxes personal income in 3 brackets, from 0% to 2.5% (2026, single filer).tax.nd.gov, checked Oct 20, 2026
An LLC pays the state Annual Report, $50 a yearsos.nd.gov, checked Oct 20, 2026.
North Dakota has no pass-through entity tax electionforvismazars.us.
An S corp owner on payroll pays North Dakota unemployment tax at 1% on the first $46,600 of salary in the first yearjobsnd.com, checked Oct 20, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$40,268	$40,229	$40,309	$40,331	$38,231
$100,000	$77,103	$77,070	$81,435	$81,456	$73,453
$150,000	$110,955	$110,921	$117,873	$117,893	$103,965
$250,000	$180,334	$180,304	$189,331	$189,350	$166,647
$500,000	$320,288	$320,258	$347,169	$347,186	$315,685

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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