North Dakota
Sales Tax Calculator of North Dakota for 2025
This page provides an overview of all the sales tax rates across North Dakota for 2025, giving you a clear picture of the state, county, and local rates in effect.
To get more precise information, you can navigate further to find sales tax rates by specific city or ZIP code. Entering the purchase price will allow you to see the exact sales tax amount for your transaction.
How 2025 Sales Tax are calculated in North Dakota
The state general sales tax rate of North Dakota is 5%. In addition to the state-level sales tax, cities and municipalities in North Dakota have the authority to levy their own sales tax rates. These local rates can add up to 3%, resulting in a combined maximum sales tax rate of 8.5% in certain regions.
Every 2025 combined rates mentioned above are the results of state rate (5%), the county rate (0% to 1%), the North Dakota cities rate (0% to 3%). There is no special rate for North Dakota.
Variations by Purchase Type
Applicable tax rates vary depending on the purchase category. Common taxable categories include:
- Consumer use
- Rentals
- Retail sales (sales tax)
- Seller's use
- Lodgings
For comprehensive details, please refer to the official North Dakota government website.
North Dakota state rate(s) for 2025
Lowest possible rate: 5% (e.g., Abercrombie, North Dakota)
Other common rates: 5.25% .5.5%, 6%, 6.25%, 6.5%, 7%, 7.25%, 7.5%, 7.75%, 8%,
Highest possible rate: 8.5% (Tioga, North Dakota)
Average combined rate across North Dakota: 5.972% including state, county, and city portions.
Distribution of Sales Tax Rates
- Low range: 5% - 6.167%
- Medium range: 6.167% - 7.333%
- High range: 7.333% - 8.5%
Rate changes for 2025
Some counties, cities, and special districts have updated their rates in 2025 compared to 2024.
Sample List of North Dakota cities and their changes (up to 15)
| City Name | County Rate | City Rate | Special Rate |
|---|---|---|---|
| Mapleton | 0.5% | 2% (+0.5%) | 0% |
| Grafton | 0.25% | 2.75% (+0.25%) | 0% |
| Rolla | 0% | 3% (+1%) | 0% |
| Ashley | 0% | 2% (+1%) | 0% |
| Regan | 1% (+0.5%) | 0% | 0% |
| Wing | 1% (+0.5%) | 0% | 0% |
| Bismarck | 1% (+0.5%) | 1.5% | 0% |
| Baldwin | 1% (+0.5%) | 0% | 0% |
| Braddock | 1% (+0.5%) | 0% | 0% |
| Driscoll | 1% (+0.5%) | 0% | 0% |
| Mandan | 0.5% | 2.25% (+0.5%) | 0% |
| Menoken | 1% (+0.5%) | 0% | 0% |
| Moffit | 1% (+0.5%) | 0% | 0% |
| Sterling | 1% (+0.5%) | 0% | 0% |
| Turtle Lake | 0% | 3% (+1%) | 0% |
Other 2025 sales tax Facts for North Dakota
City sales taxes application: 147 out of 398 (36.935%) levy a city sales tax.Affected ZIP Codes: 179 out of 433 ZIP codes (41.339%) fall under jurisdictions that impose it.
Most Recent Sales Tax Rate Update
The latest updates were implemented in January 2025.