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Estate and Inheritance Tax in North Dakota

North Dakota has no estate tax due for deaths after January 1, 2005, and no inheritance tax.

Last checked . General information, not legal advice.

North Dakota at a glance

State estate tax
No
A pick-up estate tax tied to the former federal state death tax credit remains in law, but no tax is due.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
Repealed in 1927 and replaced with an estate tax.

Sources

Last checked

The rules in North Dakota

Does North Dakota have a state estate tax?

No. State estate tax in North Dakota: no. A pick-up estate tax tied to the former federal state death tax credit remains in law, but no tax is due.

What is the estate tax exemption in North Dakota?

Estate tax exemption in North Dakota: No state estate tax.

What is the top estate tax rate in North Dakota?

Top estate tax rate in North Dakota: No state estate tax.

Does North Dakota have an inheritance tax?

No. Inheritance tax in North Dakota: no. Repealed in 1927 and replaced with an estate tax.

Where do the North Dakota estate and inheritance tax rules come from?

The rules above come from N.D.C.C. 57-37.1. Each source is linked on this page. We last checked them in October 2026.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.