Relocating to North Dakota: state taxes and costs

Relocating to North Dakota: state taxes, residency rules and cost of living

Official figures for North Dakota: state income tax, capital gains, estate and inheritance tax, sales tax and the residency test, with rents, home values, price levels and safety from federal statistics.

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2.5%Top state income tax rate

5%State sales tax rate

$1,071Median gross rent per month

89.0Price level (US = 100)

The short answer

What does it cost to live in North Dakota?

North Dakota state income tax: Graduated, top rate 2.5% from $250,400 of taxable income (single filer). Median gross rent is $1,071 per month and the price level is 89.0 against a US average of 100. Sales, estate and inheritance taxes and the residency rule are set out below with their sources.

Evidence: Official source · Machine-readable data · As of 30 October 2026

State tax rules

State taxes in North Dakota

Each rule below is read from the North Dakota revenue department or statute and checked against an independent table. Local taxes are not included.

State income tax: Graduated, top rate 2.5% from $250,400 of taxable income (single filer)
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Estate tax: North Dakota collects no estate tax for deaths after 1 January 2005.
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Inheritance tax: North Dakota has no inheritance tax; it was repealed in 1927 and replaced by an estate tax.
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Who is a resident: North Dakota treats as a resident anyone who lives there year-round, or who maintains a home there and spends more than seven months (210 days) of the tax year in the state.
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Sales tax: Statewide rate 5%; local rates may be added
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State level only. Local income taxes (for example city or county taxes) and local sales taxes are added on top where they exist.

Cost of living

Housing, prices and safety in North Dakota

Housing, prices and safety in North Dakota
Metric	Value
Median gross rent per month	$1,071
Median home value	$281,700
Property tax as a share of home value	0.92%
Median real estate taxes paid per year	$2,600
Median household income	$81,545
Price level (US = 100)	89.0
Housing price level (US = 100)	71.4
Residential electricity price	12.46 cents per kWh

Rent, home value, property tax and income: Census Bureau, American Community Survey 2025. Price levels: BEA Regional Price Parities 2024. Electricity: EIA, year to date through August 2026.

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Questions

Living in North Dakota: common questions

Does North Dakota have a state income tax?

North Dakota state income tax: Graduated, top rate 2.5% from $250,400 of taxable income (single filer). Federal income tax applies in addition, as in every state.

What is the sales tax in North Dakota?

The statewide sales tax rate in North Dakota is 5%. Counties and cities may add local rates.

How much does housing cost in North Dakota?

In North Dakota the median gross rent is $1,071 per month and the median value of an owner-occupied home is $281,700, according to the Census Bureau American Community Survey 2025.

Who counts as a resident of North Dakota for income tax?

North Dakota treats as a resident anyone who lives there year-round, or who maintains a home there and spends more than seven months (210 days) of the tax year in the state.

Information, not tax or legal advice. Rates are statutory state rates for the stated year; local income, sales and property taxes, deductions and federal tax are not included. Statistics are the latest official releases for the year shown. Confirm your own position with the state revenue department or a tax adviser.

What does it cost to live in North Dakota?

State taxes in North Dakota

Housing, prices and safety in North Dakota

Living in North Dakota: common questions

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