North Dakota

Sales Tax

  • Statewide: 5.0%
  • Counties can levy an additional sales tax of no more than 4.2%.
  • Current average sales tax (with local taxes included): 5.99%
  • Common Exceptions at State Level:
    • Unprepared Foods: Exempt
    • Prescription Drugs: Exempt
  • Gasoline Tax: 41.43 cents/gallon (Includes all state, local and federal taxes)
  • Diesel Fuel Tax: 47.43 cents/gallon (Includes all state, local and federal taxes)
     

Personal Income Tax

  • Personal Income Tax Rate Range: 0% on income less than $47,150; 1.95% on income between $47,151 and $238,200; for higher, $3,725 plus 2.5% of amount over $238,200
  • Standard deduction: Same as federal ($14,600 for single filers) 
  • Personal Exemption Allowance: N/A
  • Itemized Deductions Allowed?: Yes, subject to limitations
  • Retirement Income
    • Social Security: Exempt 
    • IRAs: Taxable at ordinary income tax rates
    • 401Ks/Defined contribution employer retirement plans: Taxable at ordinary income tax rates
    • Private pensions: Taxable at ordinary income tax rates
    • Public Pensions: Taxable at ordinary income tax rates
  • Military Pay
    • Active Duty Pay: Exempt; pay received as a member of the North Dakota National Guard or U.S. Armed Forces reservist also exempt.
    • Military Retirement Pay: Exempt
    • Military Disability Pay: Exempt
    • VA Disability Dependency & Indemnity Compensation Benefits: Exempt
    • SBP/SSBP/RCSBP/RSFPP: Exempt

 

Property Tax

  • Local municipalities average .99% of the property's assessed value.
  • Calculation of assessed value: 9% of assessed value, which is 50% of fair market value.
  • Relief programs for:
    • Primary Residence Credit: Up to $500 credit if income doesn't exceed $40,000. 
    • 65 and Over or Disabled: Up to $9,000 reduction of assessed value if income less than $40,000 and up to $4,500 reduction in assessed value if income between $40,000 and $70,000. Renters' program available.
    • Disabled Veterans: Up to $8,100 reduction of assessed value if service-connected disability is 50% or greater.
  • Personal Property Tax: No.

 

Inheritance & Estate Taxes: None

 

Department of Revenue website: www.tax.nd.gov/

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