North Dakota
By the Numbers

North Dakota Below is a snapshot of key features of North Dakota's tax system. (Scroll Down)
Personal Income Tax Features (2015)
  • Range of Tax Rates: 1.22% - 3.22%
  • Standard Deduction: $6,300 ($12,600 for Married Couples)
  • Personal Exemption: $4,000
  • Dependent Exemption: $4,000
  • Earned Income Tax Credit (EITC): None
  • Personal exemption phases out for high income levels
  • Notable capital gains preference
  • Deduction for state income taxes paid
Corporate Income Tax Features (2015)
  • Range of Tax Rates: 1.68% - 5.15%
  • Income Level at Which Top Rate Applies: $50,000
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 33%
  • Apportionment Factor (Property): 33%
  • Apportionment Factor (Sales): 33%
Sales Tax Features (2015)
  • State Sales Tax Rate: 5.00%
  • Average Local Sales Tax Rate: 1.00%
  • Average Combined State & Local Sales Tax Rate: 6.00%
  • State Sales Tax Treatment of Groceries: Exempt
  • Local Sales Tax Treatment of Groceries: Exempt
  • Number of Services Taxed: 26 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: Full
  • Sales tax applies to some digital goods and services
Property Tax Features (2015)
  • Does not provide a meaningful circuit breaker for non-elderly taxpayers.
Other Tax & Revenue Features (2015)
  • Gasoline Tax Rate (per gallon): $0.23
  • Diesel Tax Rate (per gallon): $0.23
  • Cigarette Tax Rate (per pack): $0.44
  • Estate or Inheritance Tax: No
  • Net Lottery Sales Per Capita: $35 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: Yes, but excludes at least one major tax
  • Tax Incidence Analysis Capability: None

Last Updated January 13, 2015

Sources & Glossary