What is the sales tax rate in North Dakota?

The North Dakota state sales tax rate is 5%. Counties, cities and special districts can add their own increments, so combined rates range from 7.5% across covered metros.

North Dakota · North Dakota Office of State Tax Commissioner

North Dakota sales tax rates by city

5% statewide, plus county, city and special-district increments that push combined rates to 7.5% in parts of the state.

State base rate: 5%
Lowest combined: 7.5%
Highest combined: 7.5%
Metros stacked: 1

Quick answer

The North Dakota state sales tax rate is 5%. Local jurisdictions add their own increments, so combined rates in covered North Dakota metros run from 7.5% to 7.5%, averaging 7.5%. Rates shown are as published for January 1, 2026.

Cities in North Dakota

Combined rate with the state share separated out.

Combined sales tax rates for covered North Dakota cities
City	County	Local share	Combined
Fargo	Cass County	2.5%	7.5%

Source: North Dakota Office of State Tax Commissioner · rates as published for 2026

North Dakota taxability rules

What is taxed matters as much as the rate.

North Dakota counties

County-level rollups for the metros we cover.

Cass County7.5%

How North Dakota administers sales tax

Rates are published by the North Dakota Office of State Tax Commissioner. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.

North Dakota Office of State Tax Commissioner rate tables