North Dakota

What's New


By the Numbers

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 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
  • 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