Business Regulatory Department | (928) 871-6714

Regulatory Environment

This section covers federal laws as they apply to Navajo commercial entities, and does not cover general or federal laws or interstate commerce rules.

Taxation on the Navajo Nation

Oil & Gas
Severance Tax
Interest Tax
Activity Tax
Activity Tax
Occupancy Tax

General Business Activities

The Navajo Nation has enacted the following ordinances to regulate business activity on the reservation.

Other Regulatory Requirements

There are other regulatory requirements by the Navajo Nation not administered by the Division of Economic Development.

Great Seal of the Navajo Nation
Navajo Tax Commission


The Navajo Tax Commission presently administers and enforces six different tax laws that businesses must comply with. For a list of the current tax laws

Navajo Tax Commission | (928) 871-6681

PO Box 1903, Window Rock, AZ 86515

Karigan Professional Office Complex, 1st Floor
100 Taylor Rd, St Michaels, AZ 86515

Office of Navajo Labor Relations Seal
Office of Navajo Labor Relations

Preferential Employment

The Navajo Preference in Employment Act (Navajo Nation Code Title 15, Chapter 7) was enacted to expand and to protect employment and training opportunities for Navajo Workers within the Navajo Nation. The ordinance requires preferential employment of Navajos by non-Government employers operating within the boundaries of the Navajo Nation. In addition, construction contractors are subject to payment of the Navajo Nation Prevailing Wage Rate for non-federally financed construction projects. For more information contact:

Office of Navajo Labor Relations | (928) 871-6681

P.O. Box 1943, Window Rock, AZ 86515

Morgan Blvd. Building #9748
Window Rock, Arizona 86515

Navajo Environmental Protection Agency

 Environmental Requirements

The Navajo Environmental Protection Agency (NEPA) was established in 1972. In conjunction with the US Environmental Protection Agency, NEPA protects the Navajo people and their environment from various forms of contamination and insures compliance with applicable environmental laws. Prospective businesses are encouraged to contact NEPA for information on local regulations governing environmental assessments and other clearances.

Navajo Department of Environmental Protection | (928) 871-7692
PO Box 339, Window Rock, AZ 86515

Navajo Nation Fairgrounds
Old Museum Bldg #W008-042, Window Rock, AZ 86515