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The Tax Foundation is the nation’s leading independent tax policy nonprofit. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels. For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.
How does North Dakota’s tax code compare? North Dakota has a graduated individual income tax, with rates ranging from 1.10 percent to 2.90 percent. North Dakota also has a 1.41 percent to 4.31 percent corporate income tax rate. North Dakota has a 5.00 percent state sales tax rate, a max local sales tax rate of 3.50 percent, and an average combined state and local sales tax rate of 6.96 percent. North Dakota’s tax system ranks 19th overall on our 2022 State Business Tax Climate Index.
Each state’s tax code is a multifaceted system with many moving parts, and North Dakota is no exception. The first step towards understanding North Dakota’s tax code is knowing the basics. How does North Dakota collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures: How Does Your State Compare?
Top Individual Income Tax Rate
State and Local Individual Income Tax Collections per Capita
State and Local Tax Burden
Top Corporate Income Tax Rate
State Business Tax Climate Index Ranking
State Sales Tax Rate
Average Local Sales Tax Rate
Combined State and Average Local Sales Tax Rate
State and Local General Sales Tax Collections per Capita
State Gasoline Tax Rate (cents per gallon)
State Cigarette Tax Rate (dollars per 20-pack)
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
State and Local Property Tax Collections Per Capita
November 16, 2022
November 8, 2022
October 25, 2022
September 13, 2022
August 25, 2022
August 16, 2022