North Dakota Sales Tax Calculator

Free North Dakota sales tax calculator 2026. 5% state + 1.85% local = 6.85% combined. Reverse calc & exemptions. No sign-up.

How Sales Tax Works in North Dakota

North Dakota carries the #29-highest sales tax burden in the country at 6.85% combined — above the 50-state average of 6.59%. In typical Midwestern fashion, the number is built from transparent parts: a 5% statewide base and about 1.85% in local add-ons. The $1,000 checkout example works out to $68.50 in tax.

Two recurring budget lines never carry sales tax in North Dakota: groceries and prescription drugs. Clothing does — every shirt and shoe purchase rings up at the full 6.85% — but between exempt food and exempt medicine, a big share of a typical household's annual spending never touches the 6.85% rate at all.

Working backwards from a tax-inclusive total is its own trick, and bookkeepers use it constantly. Divide the receipt total by 1.0685 to recover the pre-tax price: a $1,068.50 bill under North Dakota's 6.85% average rate divides by 1.0685 back to $1,000.00 even. That's the reverse mode built into the calculator above — useful for expense reports and receipts that only show the grand total.

The gap between the 5% state rate and the 6.85% you actually pay? That's 1.85% of local taxes, on average, spread across county and municipal rates that differ town by town. In North Dakota, the exact jurisdiction on a big-ticket receipt can move the total by real money.

Nationally, North Dakota's 6.85% combined rate checks in at 29th place. That's 0.26 points above the 50-state average of 6.59%. If you're comparing relocation or shopping options, Iowa (6.94%) and Nebraska (6.95%) are the closest states by combined rate.

Key Numbers: North Dakota Sales Tax (2026)

Statewide Base Rate

Avg County + City Rate

1.85%

North Dakota Combined Rate

6.85%

Tax on $1,000

$68.50

Total on $1,000

$1068.50

ND Clothing

Taxed

Common Questions About Sales Tax in North Dakota

How do I calculate sales tax in North Dakota?

Multiply the price by the combined rate. On a $250 purchase at North Dakota's 6.85% average combined rate: $250 × 0.0685 = $17.13 in tax, for a $267.13 total. The calculator above handles any amount plus reverse (tax-inclusive) math.

What is the sales tax rate in North Dakota?

The state rate in North Dakota is 5%; average local taxes add 1.85%, bringing the combined rate to about 6.85%. North Dakota ranks 29th of the 50 states by combined rate.

Do city and county rates differ within North Dakota?

They do. Local jurisdictions in North Dakota add an average of 1.85% on top of the 5% state rate, and individual cities and counties sit above or below that average. The 6.85% figure is the statewide mean, so your actual register rate depends on where you shop.

How does North Dakota compare to other states' sales tax?

North Dakota's 6.85% combined rate ranks 29th of the 50 states, above the 6.59% national average by 0.26 points. The closest state by combined rate is Iowa at 6.94%.

Are groceries taxed in North Dakota?

No — groceries and prescription drugs are exempt from sales tax in North Dakota. Clothing doesn't get the same treatment and sells at the full 6.85% combined rate. Exemption rules can vary slightly at the local level, so check the revenue department for edge cases.

Which states have sales tax rates closest to North Dakota's?

Iowa (6.94%) and Nebraska (6.95%) sit nearest to North Dakota's 6.85% combined rate. Cross-border shoppers will barely notice a difference at the register in those states.

Nearby State Sales Tax Calculators

All 50 States Minnesota (7.49%)South Dakota (6.40%)Montana (0%)

Rachel MitchellCPA

Lead Tax Analyst & Editorial Director, TheTaxCalc

Rachel Mitchell is a Certified Public Accountant (CPA) licensed in Illinois with over 12 years of experience in individual and small-business taxation. She specializes in federal and state income tax compliance, FICA optimization, payroll tax strategy, and multi-state tax planning. Rachel holds an MS in Taxation from Golden Gate University and a BS in Accounting from the University of Illinois Urbana-Champaign. She is an active member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society. Before joining TheTaxCalc, Rachel spent 8 years at a Big Four accounting firm advising high-net-worth clients on tax-efficient wealth strategies.

Reviewed: January 2026Tax data verified against IRS Publication 15-T & state revenue departments