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Tax Summary
- North Dakota has five different tax brackets ranging from 2.1% to 5.54%.
- Taxpayers multiply their taxable federal income by the applicable tax rate to determine their liability.
- Farmers are eligible for three-year averaging.
- Personal exemption for a single individual is $3,000. Exemption for a married couple is $6,000. Dependents earn an exemption of $3,000 each.
- Sales tax in North Dakota is 5%.
- Various subdivisions may also levy a sales and use tax between 1% and 3%.
- Some specific taxes to be aware of in North Dakota include:
- 2% on natural gas usage
- 3% on farm machinery and irrigation equipment
- 6% on commercial lodging
- 7% on gross receipts from alcoholic beverages
- Property taxes real property and mobile homes used as primary residences. The taxes are assessed by local counties with the revenue distributed to the county, townships and school districts.
- There is a homestead relief exemption for homeowners over 65 who qualify and who do not make over $14,000.
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