North Dakota: Sales Tax Handbook
2023 List of North Dakota Local Sales Tax Rates
Lowest sales tax (4.2%) Highest sales tax (8.5%)
North Dakota has state sales tax of 5%, and allows local governments to collect a local option sales tax of up to 3%. There are a total of 215 local tax jurisdictions across the state, collecting an average local tax of 0.978%. Click here for a larger sales tax map, or here for a sales tax table.
Combined with the state sales tax, the highest sales tax rate in North Dakota is 8.5% in the city of Tioga.Last updated September 2023
North Dakota County-Level Sales Taxes
In the map of North Dakota above, the 53 counties in North Dakota are colorized based on the maximum sales tax rate that occurs within that county. Counties marked with a in the list below have a county-level sales tax. You can also download a North Dakota sales tax rate database.
|County Name||Tax Rate|
|Golden Valley County||7%|
|Grand Forks County||8%|
North Dakota City and Locality Sales Taxes
Cities or towns marked with an have a local city-level sales tax, potentially in addition to additional local government sales taxes. Click on any city name for the applicable local sales tax rates.
North Dakota Sales Tax Rates by Zip Code:
Need an updated list of North Dakota sales tax rates for your business? Download our North Dakota sales tax database!
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