Personal income tax
North Dakota collects income taxes from its residents utilizing five tax brackets.
For single taxpayers:
- 1.51 percent on the first $35,350 of taxable income.
- 2.82 percent on taxable income between $35,351 and $85,650.
- 3.13 percent on taxable income between $85,651 and $178,650.
- 3.63 percent on taxable income between $178,651 and $388,350.
- 3.99 percent on taxable income of $388,351 and above.
For married persons filing joint returns:
- 1.51 percent on the first $59,100 of taxable income.
- 2.82 percent on taxable income between $59,101 and $142,700.
- 3.13 percent on taxable income between $142,701 and $217,450.
- 3.63 percent on taxable income between $217,451 and $388,350.
- 3.99 percent on taxable income of $388,351 and above.
North Dakotans who are Native American are not subject to state income tax and do not have to file a state return if certain conditions are met.
North Dakota income tax returns are due April 15 or the next business day if that date falls on a weekend or holiday.
Sales taxes
North Dakota's sales tax rate is 5 percent.
Local subdivisions are also allowed to levy a sales and use tax. Detailed information about local sales and use taxes, city lodging taxes and city lodging and restaurant taxes administered by the Tax Commissioner's Office are found in the Local Option Taxes by Location guideline.
Taxpayers may be eligible to get back some tax money if they overpaid sales taxes by filing a claim for refund.
Personal and real property taxes
For the most part, personal property is exempt from property tax. Personal property of utilities companies that are assessed by the State Board of Equalization is subject to property tax.
Household personal property, inventories, and machinery and equipment used in trade or manufacture are exempt from property taxes.
A mobile home used as a residence or place of business is also subject to a property tax.
As the state budget allows, North Dakota provides property tax relief to homeowners, land owners and commercial property owners. The North Dakota tax site provides details on the various types of property tax relief.
One of the relief programs is the homestead tax credit for qualifying homeowners and renters who are age 65 or older or permanently and totally disabled. For a husband and wife who are living together, only one may apply for the homeowner's credit or renter's refund. Only the spouse applying for the credit or refund need be 65 years of age or older. Qualifying applicants must have a family income that does not exceed $26,000.
More publications on North Dakota property taxes are available on the state's tax website.
Inheritance and estate taxes
There is no inheritance tax in North Dakota.
North Dakota has an estate tax based on a decedent's total gross estate and limited to the credit for state death taxes allowed on the federal estate tax return. However, since the federal credit for state estate tax payments has been phased out, the North Dakota estate tax is effectively not imposed.
Other North Dakota tax facts
North Dakota taxpayers can check the status of their state returns online.
North Dakota does not tax intangible personal property.