Tax & Credits|
Q. Is there a corporate income tax within the Navajo Nation?
A. No. The Navajo Nation does not have a corporate income tax, but it does have a business activity tax, which is a tax that is imposed on the gross receipts of a business operating within the Navajo Nation. The tax rate is 4 percent; however, there are allowable deductions from the gross receipts before the tax rate is applied.
The deductions are:
Q. Is there an inventory tax within the Navajo Nation?
A. No, there is none.
Q. Is there a personal income tax within the Navajo Nation?
A. No. The Navajo Nation does not assess a personal income tax upon its tribal members.
Q. What is the property tax rate within the Navajo Nation?
A. The Navajo Nation does not have a property tax.
Q. Does the Navajo Nation have a sales tax?
A. Yes. The Navajo Nation has a sales tax of 4%.
Q. What is the unemployment tax rate?
A. There is none.
Q. Are there tax abatements for business development within the Navajo Nation?
A. Tax abatements are approved by the Navajo Nation Council on a case-by-case basis. The Navajo Nation is tenant friendly and is fully negotiable depending on improvements to the business site and/or the number of Navajos to be employed.