Sales Tax
- Statewide: 5.0%
- Counties can levy an additional sales tax of no more than 4.2%.
- Current average sales tax (with local taxes included): 5.99%
- Common Exceptions at State Level:
- Unprepared Foods: Exempt
- Prescription Drugs: Exempt
- Gasoline Tax: 41.43 cents/gallon (Includes all state, local and federal taxes)
- Diesel Fuel Tax: 47.43 cents/gallon (Includes all state, local and federal taxes)
Personal Income Tax
- Personal Income Tax Rate Range: 0% on income less than $47,150; 1.95% on income between $47,151 and $238,200; for higher, $3,725 plus 2.5% of amount over $238,200
- Standard deduction: Same as federal ($14,600 for single filers)
- Personal Exemption Allowance: N/A
- Itemized Deductions Allowed?: Yes, subject to limitations
- Retirement Income
- Social Security: Exempt
- IRAs: Taxable at ordinary income tax rates
- 401Ks/Defined contribution employer retirement plans: Taxable at ordinary income tax rates
- Private pensions: Taxable at ordinary income tax rates
- Public Pensions: Taxable at ordinary income tax rates
- Military Pay
- Active Duty Pay: Exempt; pay received as a member of the North Dakota National Guard or U.S. Armed Forces reservist also exempt.
- Military Retirement Pay: Exempt
- Military Disability Pay: Exempt
- VA Disability Dependency & Indemnity Compensation Benefits: Exempt
- SBP/SSBP/RCSBP/RSFPP: Exempt
Property Tax
- Local municipalities average .99% of the property's assessed value.
- Calculation of assessed value: 9% of assessed value, which is 50% of fair market value.
- Relief programs for:
- Primary Residence Credit: Up to $500 credit if income doesn't exceed $40,000.
- 65 and Over or Disabled: Up to $9,000 reduction of assessed value if income less than $40,000 and up to $4,500 reduction in assessed value if income between $40,000 and $70,000. Renters' program available.
- Disabled Veterans: Up to $8,100 reduction of assessed value if service-connected disability is 50% or greater.
- Personal Property Tax: No.
Inheritance & Estate Taxes: None
Department of Revenue website: www.tax.nd.gov/
