This is a tax on the taxable value of a possessory interest granted by the Navajo Nation. A possessory interest is the right to be on Navajo land performing a particular activity. The most common forms are oil and gas leases, coal leases, rights-of-way, and business site leases. Possessory interests with a taxable value of less than $100,000 are not taxed. The PIT is assessed annually on August 1st, with one-half due November 1 and the remainder due May 1st.

This is a tax on net source gains (gross receipts less deductions) from the sale of Navajo goods or services.

Deductions include:

• A standard quarterly deduction (greater of $125,000 or 10% of gross receipts)
• Salaries and wages paid to Navajos
• Cost of purchasing Navajo goods or services
• Other payments made to the government of the Navajo Nation

Net source gains are taxed at 5%. Returns are due 45 days after each calendar quarter.

This is a tax on the removal of oil and/or gas from lands within Navajo Nation jurisdiction. The first purchaser files and pays the tax (owner remains secondarily liable). The tax rate is 4%.

This is a tax on the sale of tobacco products within the Navajo Nation. The tax is collected at the distributor level. Monthly returns are due 45 days after the end of the month.

This is a tax on room rentals (hotel/motel/B&B). Legal incidence is on the lodger; the hotel files and pays. The tax rate is 8%.

This is a tax on fuel imported into the Navajo Nation (.18¢/gal gasoline, .25¢/gal diesel), administered similarly to state fuel taxes.

A 6% tax applies to retail sales within the Navajo Nation and replaces BAT for most sales. Quarterly returns are due 45 days after each calendar quarter.

A 3.25% tax applies to alcohol sales within the Navajo Nation. Quarterly returns are due ~45 days after quarter end.

A 2% tax applies to minimal-to-no nutritional value retail food sales within the Navajo Nation. Quarterly returns are due ~45 days after quarter end.