North Dakota sales tax rate (2026)
North Dakota's state sales tax is 5%. Local taxes add 2,09% on average and up to 3,75%, for an average combined rate of 7,09%, ranking 23 of 50 states (1 = highest). Tax on a $100 purchase is about $7,09.
North Dakota sales tax at a glance
| State | North Dakota |
|---|---|
| State rate | 5% |
| Average local rate | 2,09% |
| Highest local rate | 3,75% |
| Average combined rate | 7,09% |
| Highest combined rate | 8,75% |
| Rank by average combined rate | 23 of 50 |
Rates: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (in force July 1, 2026). Local rates change during the year and differ by address, so check the state revenue department's rate lookup before filing a return. Source
Sales tax on common prices in North Dakota
| Price | Tax at 7,09% | Total | State tax only (5%) |
|---|---|---|---|
| $10,00 | $0,71 | $10,71 | $0,50 |
| $39,99 | $2,84 | $42,83 | $2,00 |
| $100,00 | $7,09 | $107,09 | $5,00 |
| $500,00 | $35,45 | $535,45 | $25,00 |
| $1000,00 | $70,90 | $1070,90 | $50,00 |
| $25.000,00 | $1772,50 | $26.772,50 | $1250,00 |
Removing North Dakota sales tax from a total
Tax is a percentage of the price before tax, so divide the total by 1 plus the rate. A $100,00 receipt at the average combined rate of 7,09% is $100,00 ÷ 1,0709 = $93,38 before tax; the tax was $6,62.
North Dakota vs neighboring states
Average combined rates in the states that border North Dakota. Buying across the border does not avoid tax on items you bring home: you owe use tax at your home state's rate.
| State | State rate | Avg. combined |
|---|---|---|
| Minnesota | 6,875% | 8,14% |
| North Dakota | 5% | 7,09% |
| South Dakota | 4,2% | 6,11% |
| Montana | 0% | 0% |
Preguntas frecuentes
What is the sales tax rate in North Dakota?
The state rate is 5%. Counties, cities and special districts add their own taxes: 2,09% on average and up to 3,75%, so most purchases are taxed at 5% to 8,75%, 7,09% on average.
How much is the sales tax on $100 in North Dakota?
At the average combined rate of 7,09%, tax on $100 is $7,09 and the total $107,09. With the state rate alone (5%), it is $5,00; at the highest combined rate (8,75%), $8,75.
How do I calculate North Dakota sales tax backwards?
Divide the total by 1 plus the rate. At 7,09%, a $100,00 total is $100,00 ÷ 1,0709 = $93,38 before tax, so the tax was $6,62. The calculator's Remove tax mode does this for any total.
Do I have to pay use tax in North Dakota?
Yes. If you buy a taxable item without paying North Dakota sales tax, for example from an out-of-state seller that does not collect it, you owe North Dakota use tax at the same rate. Most large online sellers and marketplaces now collect North Dakota tax at checkout.