North Dakota: Sales Tax Handbook
2025 List of North Dakota Local Sales Tax Rates
Lowest sales tax (5%) 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 208 local tax jurisdictions across the state, collecting an average local tax of 1.023%. 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 March 2025North Dakota County-Level Sales Taxes
In the map of North Dakota above, the 52 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 |
|---|---|
| Barnes County | 7.5% |
| Benson County | 8% |
| Billings County | 7.5% |
| Bottineau County | 7% |
| Bowman County | 5% |
| Burke County | 7% |
| Burleigh County | 7.5% |
| Cass County | 8% |
| Cavalier County | 7% |
| Dickey County | 7% |
| Divide County | 8% |
| Dunn County | 7% |
| Eddy County | 7.5% |
| Emmons County | 7% |
| Foster County | 7% |
| Golden Valley County | 7% |
| Grand Forks County | 8% |
| Grant County | 7% |
| Griggs County | 7% |
| Hettinger County | 7.5% |
| Kidder County | 7.5% |
| Lamoure County | 8% |
| Logan County | 7% |
| Mchenry County | 7% |
| Mcintosh County | 7% |
| Mckenzie County | 7% |
| Mclean County | 8% |
| Mercer County | 7% |
| Morton County | 7.75% |
| Mountrail County | 7% |
| Nelson County | 7% |
| Oliver County | 7% |
| Pembina County | 7.5% |
| Pierce County | 7% |
| Ramsey County | 7.5% |
| Ransom County | 8% |
| Renville County | 7% |
| Richland County | 8% |
| Rolette County | 8% |
| Sargent County | 7.5% |
| Sheridan County | 7% |
| Sioux County | 5.5% |
| Slope County | 5% |
| Stark County | 7.5% |
| Steele County | 8% |
| Stutsman County | 7.5% |
| Towner County | 7% |
| Traill County | 7.5% |
| Walsh County | 8% |
| Ward County | 7.5% |
| Wells County | 7% |
| Williams County | 8.5% |
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!
Simplify North Dakota sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
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