2026 rates
North Dakota Sales Tax Calculator
The North Dakota state sales tax rate is 5%. With local additions, the average combined rate is 5.22%, rising to about 8% in the highest-taxing areas.
Sales tax by city in North Dakota
| City | Combined rate |
|---|---|
| Fargo | 7.50% |
| Bismarck | 7% |
| Grand Forks | 7.25% |
| Minot | 7.50% |
How North Dakota sales tax works
North Dakota charges 5% at state level, and local jurisdictions add 0.22% on average for a combined rate of about 5.22%. In the highest-taxing parts of the state, local additions reach 3%, which puts the ceiling near 8%.
That combined rate ranks North Dakota number 45 of 51 US jurisdictions, 1.35% below the national average of 6.57%.
City rates inside North Dakota are not uniform. Fargo sits at 7.50% while Bismarck is 7%, a spread of 0.50% on the same product. Because most states tax on where the buyer takes delivery rather than where you ship from, that spread follows the shipping address and not your warehouse.
Owing tax and being required to collect it are separate questions. North Dakota sets its economic nexus threshold at $100,000 in sales into the state. Below that you generally have no obligation to register; above it you do, and the obligation applies from the point you cross rather than retroactively across the whole year. Check your own sales into North Dakota against that figure before you register anywhere.
Rates below are the published 2026 figures. Local rates change more often than state rates, so verify with the North Dakota revenue authority for a transaction of any size, and remember that the rate is only one input: whether the product is taxable at all, and whether shipping is taxable, both vary by state.
North Dakota sales tax questions
What is the sales tax rate in North Dakota?
The state rate is 5%. With local additions averaging 0.22%, the typical combined rate is 5.22%.
Does North Dakota have local sales taxes?
Yes. Local rates average 0.22% and go as high as 3%, so the combined rate depends on the buyer's address.
When do I have to register for sales tax in North Dakota?
Once your sales into North Dakota pass $100,000 you cross the economic nexus threshold and are generally required to register and collect. Below that there is usually no obligation.
How do I work out sales tax backwards from a total?
Divide the tax-inclusive total by one plus the combined rate to recover the pre-tax price, then subtract. At 5.22% you divide by 1.0522. The main calculator has a reverse mode that does this.
Is sales tax charged on shipping in North Dakota?
It depends on how the charge is presented and whether the items are taxable. Some states tax shipping when it is part of a taxable sale and others do not. Confirm the current position with the North Dakota revenue authority before setting it in your checkout.
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