Disclaimer: All rates and figures on this page are estimates for general informational purposes only and are not financial, tax, or legal advice. Sales tax rates change and vary by city, county, and the type of item purchased. Verify current rates with the North Dakota Department of Revenue before relying on these figures, and consult a qualified tax professional for specific guidance.
Calculate sales tax on any purchase in North Dakota. The state sales tax rate is 5%, and when combined with the average local rate of 2.04%, the total average in North Dakota comes to 7.04%. Actual rates vary by city and county.
North Dakota Sales Tax Rates
- State Rate
- 5%
- Avg Local Rate
- 2.04%
- Combined Average
- 7.04%
Quick Reference
North Dakota has the lowest income tax rate among states that levy one.
State income tax: 1.95% top rate
North Dakota Sales Tax Table
Quick reference for common purchase amounts at the 7.04% combined average rate:
| Purchase Price | Sales Tax | Total |
|---|---|---|
| $10 | $0.70 | $10.70 |
| $25 | $1.76 | $26.76 |
| $50 | $3.52 | $53.52 |
| $100 | $7.04 | $107.04 |
| $250 | $17.60 | $267.60 |
| $500 | $35.20 | $535.20 |
| $1,000 | $70.40 | $1070.40 |
| $2,500 | $176.00 | $2676.00 |
| $5,000 | $352.00 | $5352.00 |
How North Dakota Sales Tax Works
Sales tax in North Dakota is collected at the point of sale on most tangible goods and some services. The state portion of 5% is uniform statewide, while local jurisdictions may add their own rates, averaging 2.04% across the state. Certain items like groceries and prescription medications may be exempt or taxed at reduced rates.
When budgeting in North Dakota, remember that sales tax affects your purchasing power. With a median home value of $232,500 and a property tax rate of 0.94%, understanding all taxes helps you make informed financial decisions.
North Dakota Sales Tax vs. the National Picture
At 7.04% combined (state plus average local), North Dakota's sales tax ranks 23rd-highest nationally — right at the national median of 7%.
The 5% state rate does most of the work in North Dakota, with local jurisdictions adding an average of 2.04%.
Combined state-plus-local averages nearby: Minnesota (7.525%); Montana (no sales tax); South Dakota (6.1%). Montana charges no sales tax at all.