North Dakota
What's New
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ITEP Work in Action
February 22, 2017North Carolina Budget and Tax Center: The Road to Nowhere Good for North Carolina
Tax changes passed in the 2016 legislative session reduced the income tax rate and increased reliance on the sales tax. This continued flawed approach to taxation that policymakers have followed…
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ITEP Work in Action
January 15, 2013Center on Budget and Policy Priorities: North Dakota’s Measure 2 is Imbalanced and Would Harm Efforts to Secure State’s Economic Future
North Dakota’s proposed Measure 2, a major change to the state’s income tax that will appear on the November ballot, would be detrimental to the state for three principal reasons:…
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ITEP Work in Action
January 14, 2013North Dakota Economic Policy Project: Proposed Rate Cuts Would Make North Dakota Tax System More Unfair
“North Dakota Legislators are proposing nearly a half billion dollars in tax cuts, reductions and exemptions this session. Some of those tax breaks may be warranted, but they should be…
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ITEP Work in Action
January 14, 2013North Dakota Economic Policy Project: Revised Analysis of 2011 Individual Income Tax Reductions
“North Dakota Legislators passed nearly a half billion dollars in tax cuts, reductions and exemptions this session. Some of those tax breaks may have been warranted, but they should have…
Related Resources
ITEP Publications about North Dakota
Reports about North Dakota using ITEP data
All items referencing North Dakota
By the Numbers
| Personal Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | 1.22% - 3.22% |
| Standard Deduction |
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| Personal Exemption | $4,000 |
| Dependent Exemption | $4,000 |
| Earned Income Tax Credit (EITC) | None |
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| Corporate Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | Notable capital gains preference |
| Income Level at Which Top Rate Applies | Deduction for state income taxes paid |
| Combined Reporting | 1.68% - 5.15% |
| Apportionment Factor (Payroll) | $50,000 |
| Apportionment Factor (Property) | Yes |
| 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 |
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| Property Tax Features (2015) | |
|---|---|
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| 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
RESOURCES
State Tax & Revenue Information
- North Dakota Office of Management and Budget
- North Dakota Sales and Special Taxes Publications
- North Dakota Property Tax Publications
- North Dakota Individual Income Tax Publications
Tax Expenditure Reports
- None
State Statutes & Legislation
State Tax Forms
- North Dakota Individual Income Tax Forms
- North Dakota Property Tax Forms
- North Dakota Corporate Tax Forms
- North Dakota Sales and Use Tax Forms