North Dakota rate changes, Q4 · effective 2026-10-01

In force

North Dakota Office of State Tax Commissioner. This official chart has jurisdictions that changed or were new, effective October 1, 2026.

1 jurisdiction.

Rate changes. Previous is the prior printed rate. Current rate is the figure in effect, or Ended and the printed end date when the tax left the chart. Change (pts) is that move in percentage points, not a percent of the old rate. A known prior rate that left the chart moves to zero. Change effective is the official date. Verified is the time the file was retrieved.
Jurisdiction	Previous	Current rate	Change (pts)	Change effective	Verified	Source
MinotNorth Dakota · ND · 53380	Depends on location	Depends on locationState rate 5% · This jurisdiction's rate 2.5% (was 2%)	+0.5	October 1, 2026	October 6, 2026 at 12:48 PM UTC	Official source Saved CSV

The full list is included with a plan.