Sales tax United States · Rates as of 1 July 2026
North Dakota Sales Tax Rate (2026)
North Dakota sales tax is 5% statewide; with city and county taxes the average combined rate is 7.09%. Use the calculator to add or remove tax from any price.
North Dakota sales tax calculator
Your exact rate depends on the city and county of the sale; enter it above if you know it.
How North Dakota sales tax works
North Dakota has a 5% state rate with city and county taxes on top.
To calculate it, multiply the price by the rate: tax = price × 7.09 ÷ 100. A $40 purchase at the average combined rate carries $2.84 tax, for $42.84 in total. To strip tax out of a receipt total, divide by 1.0709.
North Dakota sales tax on common amounts
| Price | Tax at 5% (state) | Tax at 7.09% | Total at 7.09% |
|---|---|---|---|
| $10.00 | $0.50 | $0.71 | $10.71 |
| $25.00 | $1.25 | $1.77 | $26.77 |
| $50.00 | $2.50 | $3.55 | $53.55 |
| $100.00 | $5.00 | $7.09 | $107.09 |
| $250.00 | $12.50 | $17.73 | $267.72 |
| $500.00 | $25.00 | $35.45 | $535.45 |
| $1,000.00 | $50.00 | $70.90 | $1,070.90 |
North Dakota vs neighbouring states
| State | State rate | Avg. combined | Tax on $100 |
|---|---|---|---|
| North Dakota | 5% | 7.09% | $7.09 |
| Minnesota | 6.875% | 8.14% | $8.14 |
| South Dakota | 4.2% | 6.11% | $6.11 |
| Montana | 0% | 0% | $0.00 |
Frequently asked questions
What is the sales tax rate in North Dakota?
The North Dakota state sales tax rate is 5%. Local taxes add an average of 2.09%, for an average combined rate of 7.09%.
How much is the sales tax on $100 in North Dakota?
At the state rate, $5.00 (total $105.00). At the average combined rate, $7.09 (total $107.09).
How do I calculate North Dakota sales tax?
Multiply the price by the rate as a decimal. Example: $50 × 7.09% = $3.55. To remove tax from a total, divide by (1 + rate): $100 ÷ 1.0709 = $93.38 before tax.
Is North Dakota sales tax high?
North Dakota ranks #23 of 50 states for average combined sales tax (1 = highest). The population-weighted US average combined rate is about 7.5%.
Sources
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026; local rates are population-weighted averages).
- State departments of revenue for statewide rates and exemptions.
Rates change. Always confirm the exact rate for a specific address with the relevant tax authority before filing or invoicing.