North Dakota
By the Numbers

North Dakota Below is a snapshot of key features of North Dakota's tax system. (Scroll Down)
State & Local Revenue (FY10)
  • General Revenue, Own-Source (GROS): $5.1 billion
  • General Revenue as a Share of Income: 18.5%
  • Tax Revenue: $3.5 billion
  • Tax Revenue as Share of income: 12.7%
  • Personal Income Tax (Share of Tax Revenue): 8.7% (42 out of 51)
  • Corporate Income Tax (Share of Tax Revenue): 2.5 % ( 28 out of 51)
  • Sales & Excise Tax (Share of Tax Revenue): 31.0 % ( 34 out of 51)
  • Property Tax (Share of Tax Revenue): 19.8 % ( 48 out of 51)
  • Other Taxes (Share of Tax Revenue): 35.5 % (3 out of 51)
Personal Income Tax Features (2012)
  • Range of Tax Rates: 1.51% - 3.99%
  • Standard Deduction: $5,950 ($11,900 for Married Couples)
  • Personal Exemption: $3,800
  • Dependent Exemption: $3,800
  • Earned Income Tax Credit (EITC): None
  • Personal exemption phases out for high income levels
Corporate Income Tax Features (2012)
  • Range of Tax Rates: 1.68% - 5.15%
  • Income Level at Which Top Rate Applies: $50,000
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 33%
  • Apportionment Factor (Property): 33%
  • Apportionment Factor (Sales): 33%
Sales Tax Features (2012)
  • State Sales Tax Rate: 5.00%
  • Average Local Sales Tax Rate: 0.95%
  • Average Combined State & Local Sales Tax Rate: 5.95%
  • State Sales Tax Treatment of Groceries: Exempt
  • Local Sales Tax Treatment of Groceries: Exempt
  • Number of Services Taxed: 26 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: Full
  • Sales tax applies to some digital goods and services
Property Tax Features (2012)
  • Does not provide a meaningful circuit breaker for non-elderly taxpayers.
Other Tax & Revenue Features (2012)
  • Gasoline Tax Rate (per gallon): $0.23
  • Diesel Tax Rate (per gallon): $0.23
  • Cigarette Tax Rate (per pack): $0.44
  • Estate or Inheritance Tax: No
  • Net Lottery Sales Per Capita: $35 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: Yes, but excludes at least one major tax
  • Tax Incidence Analysis Capability: None

Last Updated October 4, 2012

Sources & Glossary