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


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