North Dakota Tax Policy & Rates 2026
Income tax, sales tax, property tax, and overall tax burden for North Dakota in 2026, with political context.
No
No Income Tax
2.9% (top, flat-ish)
Income Tax Rate
#31
Tax Burden Rank (1=highest)
#15
Property Tax Rank (1=highest)
Tax Policy Overview
North Dakota has low income taxes and was considering income tax elimination using oil revenues. The state has relatively low overall tax burden. Oil and gas revenues provide significant government funding that reduces tax pressure on residents.
Key Tax Rates
| Tax Type | Rate / Status |
|---|---|
| Income Tax | 2.9% (top, flat-ish) |
| No Income Tax | No |
| Sales Tax | 5.0% |
| No Sales Tax | No |
| Corporate Tax | 4.31% |
| Property Tax Rank | #15 nationally (1=highest) |
| Overall Tax Burden Rank | #31 nationally (1=highest) |
Political Context
North Dakota Republicans have pursued income tax reduction using oil windfall revenues. The small population and large oil revenues mean the state can contemplate income tax elimination more realistically than most. Agricultural property tax policy is the most politically sensitive issue locally.