North Dakota · Workforce · ND-APP-001
Apprenticeship Tax Credit
Publication revised September 24, 2026. Sourcebook page 211.
Credit amount / calculation
10% of qualified apprentice compensation; no more than five apprentices at once. The employer's cumulative credit is capped at $3,000 across all tax years.
Business fit and eligible activity
Employers hiring qualifying apprentices can receive a state credit. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Illustrative business benefit
Two certified apprentices each receive $20,000 of qualifying compensation. The 10% calculation is $4,000, but an employer with no previous claims can earn at most $3,000 because of the lifetime cap. Page
Timing / first action
Check application or certification requirements before incurring the qualifying expense or beginning the qualifying activity. Confirm apprenticeship certification and subtract every prior credit from the employer's $3,000 lifetime limit.
Official sources
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