North Dakota taxes — property, income, sales, retirement

Home·Tax overview·North Dakota

Property tax, income tax, sales tax, and retirement-income treatment in North Dakota. Quick read for movers, retirees, and remote workers.

Lowest income tax in the country (top 2.5%). Modest property. SS untaxed; partial pension treatment.

Effective property tax

0.93%

of home value/yr

Income tax (top rate)

2.5%

Sales tax (state)

5.00%

local adds more

SS taxed by state?

Property tax

North Dakota’s effective property tax rate is approximately 0.93% of assessed home value per year. On a $350,000 home that’s about $3,255/yr. Rates vary by county and municipality — this is a state-wide average.

Income tax

Top marginal rate: 2.5%. Brackets vary by income. For wage earners, the effective rate depends on filing status, deductions, and credits.

Sales tax

State base rate: 5.00%. Local municipal and county additions can raise the combined rate by 1-4 percentage points.

Retirement income

Social Security: Not taxed by state. Pensions & 401(k) withdrawals: Partial exclusion / credit available.

Top cities in North Dakota

Fargo · pop 136,285 · momentum 72

Bismarck · pop 77,772 · momentum 74

Grand Forks · pop 59,845 · momentum 72

Minot · pop 47,440 · momentum 65

West Fargo · pop 41,027 · momentum 69

Williston · pop 28,821 · momentum 62

Compare to other states: All 50 state tax overviews · All North Dakota cities · Best North Dakota cities for retirees

Sources: Tax Foundation effective property tax rankings, state DOR publications, AARP retirement tax guide. 2024/2025 representative figures — verify with a CPA for your specific situation.