Taxes in North Dakota
Every state-level tax in North Dakota, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
North Dakota's most distinctive tax trait is how little it leans on cigarette taxes: the state ranks 49th out of 51, placing it near the very bottom nationally. For a resident or relocator, that single ranking says something useful about the state's approach—it isn't using this levy as a meaningful revenue source. Anyone comparing states should treat North Dakota as an outlier here rather than assume it follows typical patterns, and should look carefully at its other taxes before drawing broad conclusions. The 49th-place finish is the clearest signal in the data, and it's the one fact that most sharply sets the state apart from its peers.
State income tax
2.50% 5 brackets · graduated.
Sales tax
The combined state + local sales tax rate is 7.09%. State rate 5.00% plus an average 2.09% local.
Estate & inheritance tax
North Dakota imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
North Dakota levies a transfer tax of 0.000% — No state transfer tax.
Cigarette Tax
North Dakota levies a cigarette tax of $0.44 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
North Dakota levies a gas tax of 23.03¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
North Dakota levies a beer tax of $0.430 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
North Dakota levies a wine tax of $1.170 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
North Dakota levies a spirits tax of $4.930 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.92%. Compare counties below for local rates.
Counties in North Dakota by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Cavalier County | 1.34% | $125,800 |
| Cass County | 1.20% | $298,000 |
| Foster County | 1.19% | $167,500 |
| Grand Forks County | 1.15% | $252,700 |
| Richland County | 1.12% | $183,600 |
| Sargent County | 1.12% | $163,200 |
| Hettinger County | 1.11% | $117,300 |
| Mercer County | 1.10% | $198,500 |
| Stutsman County | 1.10% | $208,400 |
| Pierce County | 1.09% | $147,300 |
| McIntosh County | 1.08% | $84,200 |
| Walsh County | 1.07% | $132,700 |
| Ward County | 1.07% | $267,100 |
| Barnes County | 1.03% | $173,700 |
| Traill County | 1.03% | $200,700 |
| Morton County | 1.02% | $263,900 |
| Ransom County | 1.01% | $193,000 |
| LaMoure County | 1.01% | $117,200 |
| Pembina County | 1.01% | $119,200 |
| Steele County | 1.01% | $130,700 |
| Adams County | 1.00% | $113,200 |
| Eddy County | 1.00% | $124,000 |
| Logan County | 1.00% | $102,000 |
| Ramsey County | 0.99% | $199,300 |
| Wells County | 0.98% | $114,500 |
| Rolette County | 0.94% | $103,800 |
| Dickey County | 0.92% | $162,400 |
| Griggs County | 0.91% | $119,300 |
| Benson County | 0.91% | $90,000 |
| Emmons County | 0.91% | $117,200 |