Midwest · ND

North Dakota tax guide and calculator for individuals

Understand the statewide income, sales, and property taxes that can shape the financial impact of moving to North Dakota.

Income Tax

1.95%–5.68%

Avg. Sales Tax

6.96%

Property Tax

0.98%

Cost of Living Index

96.5

North Dakota Tax Overview

North Dakota has 1.95%–5.68%, a 2024 combined average state-and-local sales-tax rate of 6.96%, and a statewide average effective property-tax rate of 0.98%. Actual liability varies by income, filing status, deductions, purchases, home value, and local jurisdiction.

State Income Tax

1.95%–5.68%

Top rate: 5.68%

RateTaxable income rangeDataset label
1.95%Up to $44,7251.95%
3.65%$44,725–$107,9503.65%
4.8%$107,950–$197,2754.8%
5.68%$197,275–$357,6755.68%
2.5%$357,675 and above2.5%

Standard deduction, single: $13,850

Standard deduction, married: $27,700

Sales Tax

6.96%

2024 combined average state-and-local rate represented in the comparison dataset. Taxable goods and services vary by jurisdiction.

Property Tax

0.98%

Statewide average effective rate. At the dataset's average home value of $232,400, that is roughly $2,278 annually before exemptions and local adjustments.

North Dakota Tax Questions

Does North Dakota have an individual state income tax?

Yes. The statewide income-tax profile ranges up to 5.68% based on the brackets shown on this page.

What is the sales tax rate in North Dakota?

The 2024 combined average state-and-local sales-tax rate represented in this guide is 6.96%. Taxable purchases and the applicable local rate can change the amount a household pays.

What is the property tax rate in North Dakota?

The statewide average effective property-tax rate represented in this guide is 0.98%. Actual bills depend on local assessments, exemptions, and jurisdiction rates.

Verify current rules with the official state tax authority

North Dakota Office of State Tax Commissioner

Baseline nationwide figures use the project's 2024 comparison dataset; richer Maryland, Virginia, and Delaware guidance includes separately maintained state details. Cost-of-living index 100 represents the national average. Estimates and statewide averages are educational starting points, not tax advice. Rates and rules change; verify current requirements with the official state and local tax authorities.

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