Taxes in North Dakota

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 rank?  Below, we have highlighted a number of tax rates, ranks, and measures detailing North Dakota’s income tax, business tax, sales tax, and property tax systems. Click the tabs below to explore!

Top Individual Income Tax Rate

2.90%

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State and Local Individual Income Tax Collections per Capita

$465

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State and Local Tax Burden

9.0%

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Tax Freedom Day

April 21

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Top Corporate Income Tax Rate

4.31%

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State Business Tax Climate Index Ranking

17

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State Sales Tax Rate

5.00%

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Average Local Sales Tax Rate

1.85%

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Combined State and Average Local Sales Tax Rate

6.85%

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State and Local General Sales Tax Collections per Capita

$1155

State Gasoline Tax Rate (cents per gallon)

23¢

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State Cigarette Tax Rate (dollars per 20-pack)

$0.44

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Property Taxes Paid as a Percentage of Owner-Occupied Housing Value

0.90%

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State and Local Property Tax Collections Per Capita

$1296

Featured Articles

Tax Trends at the Dawn of 2020

January 6, 2020

2019 State Business Tax Climate Index

September 26, 2018

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January 6, 2020

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March 19, 2019

2019 State Business Tax Climate Index

September 26, 2018

State Tax Changes Taking Effect July 1, 2018

June 26, 2018

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October 12, 2017

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January 11, 2017

Lunch Links: Raising Gas Taxes A ‘Non-Issue’ for Incumbents in Iowa Legislative Races; High-Income Earner Taxes on Ballot in California and Maine; Corporate Tax Breaks for Housing, Development Projects Cost NYC $3 Billion

November 3, 2016

Competing Visions for Tobacco Taxes in Colorado and North Dakota

November 1, 2016

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October 18, 2016

Lunch Links: Live TF Updates Tonight on Presidential Debate; Trump Plan Questioned on Whose Taxes Get Raised; IRS Stiffens Security for Online Access; Revenue Updates for North Dakota and Rhode Island

September 26, 2016

Lunch Links: IRS Auditing by Telephone, President Obama vs. Senator Paul on Tax Treaties, Jamba Juice Flees California

May 9, 2016

North Dakota Cuts Income Taxes Again

April 27, 2015

10 Remaining States Provide Tax Filing Guidance to Same-Sex Married Taxpayers

March 20, 2015

North Dakota Democrat Tax Commissioner Candidate Proposes Flat Tax—Big Tax Climate Improvement

October 3, 2014

State and Local Ballot Initiative Results

November 6, 2012

North Dakota’s State and Local Tax Burden

October 23, 2012

North Dakota Voters Decline to Repeal Property Tax, 23.5% to 76.5%

June 13, 2012

CBPP Urges Keeping Tax Dollars Away From the Feds

May 18, 2012

North Dakota Voters to Decide Abolition of Property Tax

April 16, 2012

Recommendations for North Dakota’s Tax System

February 16, 2012