North Dakota

Sales Tax

  • 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

 

Property Tax

  • 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/

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