North Dakota Taxes

North Dakota has three income tax rates: 0%, 1.95% and 2.50% (N.D.C.C. §57-38-30.3(1)). In the base schedules written into the statute, a single filer pays 0% on taxable income up to $44,725, 1.95% from $44,725 to $225,975, and 2.50% above $225,975; married couples filing jointly pay 0% up to $74,750, 1.95% to $275,100 and 2.50% above that; married filing separately 0% up to $37,375, 1.95% to $137,550 and 2.50% above. The Tax Commissioner raises these bracket amounts every year for the federal cost-of-living adjustment (§57-38-30.3(1)(g)), so the thresholds for a given year are slightly higher than the base figures. Nonresidents pay on the share of income from North Dakota sources.

North Dakota imposes a motor vehicle fuel tax of 23 cents per gallon on gasoline and gasohol sold to retailers and consumers, per the Office of State Tax Commissioner's motor fuel tax page. No gas-tax suspension is in effect in North Dakota. The 18.4-cent federal gasoline tax is extra.

No sales-tax holiday.

North Dakota property tax is levied locally — by counties, cities, townships, school districts, park districts and other local units — not by the state. Your bill is the property's taxable value times the total local mill levy, so rates vary by location. Taxable value is built in two steps: "assessed valuation" is 50% of the property's true and full value (N.D.C.C. §57-02-01(3)), and taxable value is then 9% of assessed value for residential property (primary or not) and 10% for agricultural, commercial and centrally assessed property (§57-02-27(1)). For a home, that works out to 4.5% of market value. Property used for both residential and other purposes is prorated.