- Statewide: 5.0%
- Counties can levy an additional sales tax of no more than 4.5%.
- Current average sales tax (with local taxes included): 5.959%
- Common Exceptions at State Level:
- Unprepared Foods: Exempt
- Prescription Drugs: Exempt
- Gasoline Tax: 41.40 cents/gallon (Includes all state, local and federal taxes)
- Diesel Fuel Tax: 47.40 cents/gallon (Includes all state, local and federal taxes)
Personal Income Tax
- Personal Income Tax Rate Range: Five brackets from 1.1% to 2.9% (on income greater than $448,350)
- Standard deduction: Same as federal. $12,950/Married Filing Jointly: $25,900
- 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: Taxable to the extent included in federal Adjusted Gross Income; pay received as a member of the North Dakota National Guard or U.S. Armed Forces reservist is exempt.
- Military Retirement Pay: Exempt
- Military Disability Pay: Exempt
- VA Disability Dependency & Indemnity Compensation Benefits: Exempt
- SBP/SSBP/RCSBP/RSFPP: Exempt
- Local municipalities average .98% of the property's assessed value.
- Calculation of assessed value: 9% of assessed value, which is 50% of fair market value.
- Relief programs for:
- 65 and over or Disabled: Up to $5,625 reduction of assessed value if income less than $42,000 after medical expenses and assets less than $500,000. Renters' program available.
- Disabled Veterans: Up to $8,100 reduction of assessed value if service-connected disability is 50% or greater.
- Disabled: Up to $50,000 reduction of assessed value if income less than $29,000.
- Personal Property Tax: No.
Inheritance & Estate Taxes: None
Department of Revenue website: www.tax.nd.gov/