North Dakota Sales Tax Rates 2026 | 6.121% Average

North Dakota Sales Tax Overview

As of 2026, North Dakota has an average combined sales tax rate of 6.121%, with rates ranging from 5% to 8.75% depending on your specific location. The state's sales tax is managed by the North Dakota Office of State Tax Commissioner with local option city taxes available. With 400 tracked jurisdictions, the actual rate you pay depends on a combination of state, county, and city-level taxes applied to your zip code.

The sales tax in North Dakota is composed of multiple layers. The state sets a base rate that applies uniformly across all jurisdictions. On top of this, individual counties and cities may add their own surcharges. This layered system means that the rate you pay can vary significantly even within the same state. For example, the lowest rate in North Dakota is 5% while the highest reaches 8.75% — a spread of 3.75%.

North Dakota Tax Examples (Average Rate)

$25 meal $1.53 tax

$100 purchase $6.12 tax

$500 electronics $30.60 tax

$1,000 appliance $61.21 tax

* Based on average rate of 6.121%. Actual tax depends on your zip code.

Top Jurisdictions in North Dakota

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STANDING ROCK RESERVATION 58528

5.25%

STANDING ROCK RESERVATION 58538

5.25%

Business Compliance in North Dakota

Businesses operating in North Dakota are required to register for a sales tax permit, collect the correct rate at the point of sale, and remit taxes on a regular filing schedule (monthly, quarterly, or annually depending on volume). Failure to collect and remit the correct amount can result in penalties, interest, and audit exposure from the state revenue department. If you sell online, be aware that economic nexus laws may also require collection in North Dakota if your sales exceed certain thresholds.

Frequently Asked Questions

What is the average sales tax rate in North Dakota?

The average combined sales tax rate in North Dakota is 6.121% as of 2026. This includes state, county, and local taxes.

What is the highest sales tax rate in North Dakota?

The highest combined sales tax rate in North Dakota is 8.75% in GRAFTON (58237).

What is the lowest sales tax rate in North Dakota?

The lowest combined sales tax rate in North Dakota is 5% in RICHLAND (58001).

How many tax jurisdictions does North Dakota have?

North Dakota has 400 tracked tax jurisdictions in our database. Each jurisdiction may have a different combined rate due to varying county and city taxes.

Does North Dakota charge sales tax on groceries?

Sales tax rules for groceries vary by state. In many states, unprepared food and grocery items are exempt or taxed at a reduced rate. Check with the North Dakota revenue department for specific exemption details, as rules can change annually.

How do I calculate sales tax in North Dakota?

To calculate sales tax in North Dakota, look up your specific zip code to find the exact combined rate. Multiply the purchase price by that rate. For example, at the average rate of 6.121%, a $100 purchase would incur $6.12 in tax.

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