North Dakota sales tax rates (July 1, 2026)
| Rate | |
|---|---|
| State sales tax | 5% |
| Average local sales tax | 2.09% |
| Combined average | 7.09% |
| Highest combined rate | 8.75% |
North Dakota's combined average rate ranks #23 highest of the 50 states and Washington, DC.
Sales tax on common amounts in North Dakota
| Price | Sales tax | Total |
|---|---|---|
| $10 | $0.71 | $10.71 |
| $25 | $1.77 | $26.77 |
| $50 | $3.55 | $53.55 |
| $100 | $7.09 | $107.09 |
| $500 | $35.45 | $535.45 |
| $1,000 | $70.90 | $1,070.90 |
How to calculate North Dakota sales tax
Multiply the price by the rate as a decimal. At 7.09%, tax on a $100 purchase is 100 × 0.0709 = $7.09, for a total of $107.09. To find the price before tax from a total, divide by 1.0709.
North Dakota vs. neighboring states
| State | State rate | Combined average |
|---|---|---|
| North Dakota | 5% | 7.09% |
| Minnesota | 6.88% | 8.14% |
| South Dakota | 4.2% | 6.11% |
| Montana | 0% | 0% |
Frequently asked questions
What is the sales tax rate in North Dakota?
The state rate is 5%. With local taxes, the average combined rate is 7.09% and can reach 8.75% in some places.
Do cities and counties in North Dakota charge sales tax?
Yes. Local rates average 2.09% and go as high as 3.75%, so the total depends on where you buy.
Is shopping cheaper in a state next to North Dakota?
Among neighboring states, Montana (0%) and South Dakota (6.11%) have a lower average combined rate. If you live in North Dakota, you may still owe use tax on items you bring home.
Is sales tax charged on everything?
No. States set their own rules, and many exempt or reduce tax on groceries, prescription drugs, or other items. Check the state revenue department for a specific product.