North Dakota Income Tax

North Dakota has a progressive income tax with rates ranging from 0-1.95%. Lower income earners pay the lower rate, with the top rate applying to the highest bracket.

North Dakota Sales Tax

The state sales tax rate in North Dakota is 5%. With an average local sales tax of 2.04%, the combined average sales tax rate is 7.04%.

North Dakota Property Tax

The effective property tax rate in North Dakota is 0.98%. With a median home value of $232,600, the median annual property tax bill is $2,092 ($174/month).

Corporate & Business Taxes

The corporate tax rate in North Dakota is 1.41-4.31%.

Other Taxes in North Dakota

Tax TypeRate / Amount
Gas Excise Tax$0.23/gallon
Cigarette Tax$0.44/pack
Estate TaxNo
Inheritance TaxNo

Key Facts

Near-zero income tax for most residents. Oil revenue keeps taxes low.

Compare to Other States

See how salaries compare on our average salary in North Dakota page. Thinking about starting a business? Check our LLC guide for North Dakota. See the current minimum wage in North Dakota.

Financial Calculators

Plan your finances in North Dakota with our free tools: