Are Indian tribes subject to federal income taxation?

An Indian tribe, and any unincorporated business owned by the tribe, are not entities subject to federal income tax. They are not included in IRC section 1 (individuals, trusts, or estates), or IRC section 11 (corporations).

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What People Are Saying

Community Feedback

Thank you so Much. I am so excited. I have to let it sink in. Beaming with pride -Darryl

01.08.2026New National

Thankful for all that you do. You are all so appreciated. More is coming as advance.

RalphNation Builder

My family and I would like to understand the truth. Were our forebears mislabeled or grouped into categories that erased their specific ethnic or national identities? Understanding this helps us honor their legacy and pass down truth to future generations.

2025Screening Applicant

Happy Birthday to my nation and I. Thank you! S. Tatum

SandraNation Builder

The process was very easy and simple to understand i'm very happy i completed the process so i can claim who i really am

12.11.2025Citizen

I had my 15 minute appointment today and it was well worth it. The Chief answered my question and explained the process to me. She was kind, confident, knowledgeable and I could hear her passion for the mission she has been assigned to do. The nation has a wealth of resources online and is very well organized and professional. I'm excited to grow with the nation and support it in every way I can.

12.30.2025New Citizen

The Aboriginal Ministry of Justice (AMJ) is a wonderful organization for the Indegous Black Americans born in this ancestral land. More Black Americans need to visit their website and get started with the screening process.

12.13.2025Future Citizen

One Brick at a time. Thanks for your labor of love for the Xi Amaru people.

AmilyaNation Builder

Building for my nation.

GumaroNation Builder

Thank you. we are blessed to be a part of this nation.

CatherineNation Builder

Thank you so much. I will be following up with your organization. I am really happy we have a community to turn to finally.

01.05.2026Appointment

I had a fantastic experience with The Aboriginal Ministry of Justice! From the moment I needed assistance or had a question, I was greeted by friendly and professional staff who made me feel welcome. They went above and beyond to ensure that all my questions were answered, and the service was prompt and efficient. It's rare to find such genuine customer care these days, and I really appreciated their attention to detail. I feel a great sense of community! Thanks again for making my experience so enjoyable!

12.09.2025Citizen

The meeting was very informative, she listened to my concerns and was very empathetic, understanding and knowledgeable and all of my questions were answered. I am very satisfied with the results. I would recommend anyone searching for their Heritage or genealogy to reach out. They will take care of you . God Bless you all

12.2025

My family have always said we are Indian of this land and my great great great parents was killed because they will not stop saying it. My goal is to learn and learn and one day build a community just for use with ppl that believes and what to be free and safe.

2025Screening Applicant

I am very thankful for being led to the Xi-Amaru Republic and I look forward to building with this government and helping our people reclaim their freedom.

Dec. 2025New Citizen

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Are Indian tribes subject to federal income taxation?

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