Geothermal Tax Credit (North Dakota)

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Last modified on February 12, 2015.

Financial Incentive Program

Place North Dakota

Name Geothermal Tax Credit
Incentive Type Personal Tax Credit
Applicable Sector Residential, Estates, Trusts
Eligible Technologies Geothermal Electric, Geothermal Heat Pumps
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 15% (3% per year for five years)

Carryover Provisions Excess credit may be carried over to each of the 10 succeeding taxable years

Start Date 2009-01-01
Expiration Date 2014-12-31

Program Administrator North Dakota Department of Commerce
Date added to DSIRE 2000-01-01
Last DSIRE Review 2014-07-28

References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


North Dakota offers an income tax credit to individuals, estates and trusts for the cost of acquiring and installing a geothermal energy system in a building or on property owned or leased by the taxpayer in North Dakota. For systems installed after December 31, 2008, and before January 1, 2015, the credit is equal to 3% per year for five years of the actual cost of acquisition and installation of the system. Any excess may be used as a credit carryover to each of the 10 succeeding taxable years.

If the taxpayer holds an interest in a pass-through entity (such as a partnership or S-corporation) that installs a geothermal system, the credit is passed through to the taxpayer in proportion to its interest in the entity.

Incentive Contact

Contact Name Public Information - State Tax Commissioner
Department Office of the State Tax Commissioner

Address State Capitol
Address 2 600 East Boulevard Ave.
Place Bismarck, North Dakota
Zip/Postal Code 58505-0599
Phone (701) 328-2770


Authorities (Please contact the if there are any file problems.)

Authority 1: ND Century Code 57-38-30.3
Date Effective 2009-01-01
Date Enacted 2009-04-09
Expiration Date 2014-12-31

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"