Short-Term Rental Tax in North Dakota (ND)
The state-level tax rate on short-term rentals in North Dakota is 6.0% , consisting of 5.0% sales tax and 1.0% lodging tax. North Dakota applies general sales and lodging taxes to STRs without STR-specific legislation. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in Fargo reaches 10.0%. STR operators must register with the state. North Dakota charges a 5% state sales tax and a 1% state lodging tax on short-term accommodations. Cities may impose a local lodging tax of up to 2%.
Annual Tax Estimate for North Dakota
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Fargo).
| Nightly Rate | Gross Revenue | State Tax (6.0%) | Fargo Tax (10.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,422 | $2,370 |
| $150.00/night | $35,550 | $2,133 | $3,555 |
| $200.00/night | $47,400 | $2,844 | $4,740 |
| $300.00/night | $71,100 | $4,266 | $7,110 |
| $500.00/night | $118,500 | $7,110 | $11,850 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in North Dakota
Local taxes significantly impact the total STR tax burden in North Dakota. The table below shows combined state + local rates for 3 cities, sorted by total rate. The highest combined rate is 10.0% in Fargo.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Fargo | 4.0% | 10.0% | $20.00 | Moderate | Cass County 2% + Fargo 2% city lodging tax. |
| Bismarck | 4.0% | 10.0% | $20.00 | Moderate | Burleigh County 2% + Bismarck 2% city lodging tax. |
| Medora | 3.0% | 9.0% | $18.00 | Moderate | Billings County 1% + Medora 2% city lodging tax. Theodore Roosevelt NP gateway. |
How North Dakota Compares to Other States
Below is a comparison of North Dakota with five states that have similar state-level STR tax rates. This comparison helps illustrate where North Dakota stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| North Dakota (ND) | 6.0% | 5.0% | 1.0% | Yes | Required |
| Florida (FL) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Idaho (ID) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Maryland (MD) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Michigan (MI) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Pennsylvania (PA) | 6.0% | 6.0% | 0.0% | Yes | Required |
Frequently Asked Questions About North Dakota STR Taxes
What is the short-term rental tax rate in North Dakota in 2026?
The state-level tax rate on short-term rentals in North Dakota is 6.0%, consisting of 5.0% sales tax and 1.0% lodging tax. Local taxes can bring the total to 10.0% in cities like Fargo. At $200/night with 65% occupancy, the state-level tax alone is approximately $2,844 per year.
Does Airbnb collect STR taxes in North Dakota?
Yes. Airbnb, Vrbo collect state taxes. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in North Dakota?
Yes. North Dakota requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in North Dakota also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Fargo, North Dakota?
The total combined tax rate in Fargo is 10.0%, which includes the 6.0% state rate plus 4.0% in local taxes. Cass County 2% + Fargo 2% city lodging tax. At $200/night with 65% occupancy, this amounts to approximately $4,740 per year in taxes.
How much will I owe in STR taxes in North Dakota?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (6.0%), a property earning $200/night with 65% occupancy would owe approximately $2,844/year in state taxes alone. In Fargo, the total tax at the same rate would be approximately $4,740/year. Use our STR tax calculator for a customized estimate.
Calculate Your North Dakota STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in North Dakota. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.