Facts & Figures 2025: How Does Your State Compare?
Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
2 min read
North Dakota | #9 Overall
North Dakota‘s tax system ranks 9th overall on the 2025 State Tax Competitiveness Index. North Dakota performs above average across all tax categories, ranking in the top 10 states overall, as well as on the property tax and corporate tax components. While North Dakota’s corporate and individual income taxes have a graduated-rate structure, both rates are low, with North Dakota’s top marginal individual income tax rate tied with Arizona’s as the lowest in the country (2.5 percent).
One shortcoming in North Dakota’s tax code is its throwback rule, which increases tax liability for in-state businesses making sales of tangible personal property in states with which they lack nexus.
However, North Dakota conforms to federal expensing provisions under Section 168(k) and 179, conforms to the federal treatment of NOLs, and does not levy a capital stock tax, real estate transfer tax, or estate or inheritance tax.
| Category | Rank | Rank Change | Score |
|---|---|---|---|
| Overall | 9 | 0 | 5.67 |
| Corporate Taxes | 7 | -3 | 5.75 |
| Individual Income Taxes | 17 | 2 | 5.69 |
| Sales Taxes | 15 | 0 | 5.17 |
| Property Taxes | 4 | -2 | 6.34 |
| Unemployment Insurance Taxes | 12 | -6 | 5.58 |
- Learn more about North Dakota Taxes
-
Share your state results
Compare Neighboring States
Tax Data by State
Get facts about taxes in your state and around the U.S.
More on North Dakota
Road Taxes and Funding by State, 2025
The amount of revenue states raise through roadway-related revenues varies significantly across the US. Only three states raise enough revenue to fully cover their highway spending.
5 min read
Property Taxes by State and County, 2025
Property taxes are the primary tool for financing local governments. While no taxpayers in high-tax jurisdictions will be celebrating their yearly payments, property taxes are largely rooted in the benefit principle of taxation: the people paying the property tax bills are most often the ones benefiting from the services.
9 min read