North Dakota Real Estate Transfer Tax Calculator

North Dakota imposes no real estate transfer tax at the state or county level, consistent with the broader pattern across the Northern Plains: neighboring Montana also charges nothing, while neighboring South Dakota splits from both by charging a flat 0.1% transfer fee. A North Dakota sale computes to $0.00 in transfer tax at any price.

County recorders still charge flat fees to file a deed, unaffected by the absence of a transfer tax. North Dakota's tax base includes substantial oil and gas production tax revenue from the Bakken formation in the western part of the state, part of a broader revenue mix that has never included a real estate transfer tax. There is no repeal history or constitutional bar behind the current $0 result, simply a legislature that has not created the tax.

This calculator still accepts a sale price for North Dakota so the effective-rate and net-proceeds outputs stay consistent with every other state in this platform; both will compute to 0.000% and the full sale price respectively, at any input.

1. Input Normalization: The sale price you enter is converted to a Decimal value and floored at zero.
2. State Lookup: The engine looks up "north-dakota" in engine/tables/2026/state-real-estate-transfer-tax.json and reads hasTransferTax: false.
3. Zero-Tax Path: Because the state has no transfer tax, the function returns taxDue = 0 without running any bracket or flat-rate multiplication logic.
4. Net Proceeds: Net proceeds after transfer tax equal the full sale price, since nothing is subtracted for a state transfer tax.

At the calculator's baseline sale price of $380,000: - Sale Price: $380,000.00 - Statutory Rate Applied: None (no statewide transfer tax exists) - Transfer Tax Due: $0.00 - Net Proceeds After Transfer Tax: $380,000.00

Moving to the higher-value scenario of $1,500,000, the result is unchanged: - Sale Price: $1,500,000.00 - Transfer Tax Due: $0.00 - Net Proceeds After Transfer Tax: $1,500,000.00

The calculator's verified test vectors confirm transferTaxDue equals 0 and hasTransferTax equals false at $380,000, at $1,500,000, at $0, and again at $750,000, demonstrating the zero result holds consistently across the full price range rather than only at round-number defaults.

• County recorder fees. North Dakota county recorders charge a flat fee per document to file the deed, unrelated to sale price and not a transfer tax.
• Title insurance and closing fees. These are set by title companies and closing agents and are typically a percentage of sale price, but they are not government transfer taxes.
• Real estate commissions. Agent commissions are negotiated separately and are usually the largest single cost at closing.
• Property tax proration. North Dakota buyers and sellers typically prorate the current year's property tax at closing, which this calculator does not compute.
• Future legislative changes. Transfer tax law can change at any time by legislative action; always confirm current law with the North Dakota Office of State Tax Commissioner before closing.

• Assuming every state charges a transfer tax. Generic national closing-cost estimators sometimes apply an average rate that does not exist in North Dakota, inflating the estimate.
• Confusing transfer tax with property tax. North Dakota does assess annual property tax on real estate, which is a completely separate, ongoing obligation from a one-time transfer tax.
• Assuming farmland transfers are taxed differently. North Dakota's lack of a transfer tax applies equally to residential, commercial, and agricultural land transfers; none of them triggers a state transfer tax.
• Overlooking the recorder's fee as if it were the transfer tax. The flat recording fee is real but small and unrelated to sale price.
• Assuming a zero-cost closing overall. No transfer tax does not mean no closing costs; title, escrow, and commission costs still apply in every North Dakota transaction.

• National Association of Realtors (NAR), State & Local Issues: Real Estate Transfer Tax summary.
• North Dakota Office of State Tax Commissioner, statutory tax listing.