Does North Dakota Have a Real Estate Transfer Tax?

Figures verified November 12, 2026 against North Dakota Office of State Tax Commissioner · Update log

Short answer

No. North Dakota has no real estate transfer tax. Selling a house there, or handing an inherited house to an heir, costs only the recording fees and the usual closing costs.

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Transfer tax calculator

Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.

State

Sale price

North Dakota has no real estate transfer tax: $0.

Giving the house to an heir instead of selling it? No transfer tax either way. How it works in North Dakota

An estimate from the rates on our North Dakota page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.

Selling an inherited house in North Dakota

North Dakota has no transfer tax, so it doesn't matter for this tax whether the executor deeds the house to the heirs, it passes under a transfer-on-death deed, or the estate sells it. What a sale does cost: the agent's commission, title insurance, the recording fees and any repairs.

Income tax is the one to watch. The heirs or the estate owe it only on any rise in value after the death, because the house gets a stepped-up basis, and the selling costs lower that gain. Work it out with the inherited property capital gains calculator. If the estate sells before it's distributed, the sale goes on the estate's Form 1041.

Do it yourself, correctly

The Executor's Final Tax Returns Kit

An estate pays 37% on income above $16,000. Paid out to the heirs on time, the same income is taxed at their rates, often 12%. The kit shows how, and is $49.

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Every federal tax filing after a death, in the order you do them: the estate's EIN, Form 56, the final Form 1040, the estate's Form 1041, the K-1s and a clean close.

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Form 1041, line by line
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The final 1040 and Form 1041 explained line by line, with one family's returns fully worked
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The final Form 1040, the estate's Form 1041 and any state return are the parts executors most often hand off. Leave your email and the rough estate size, and a CPA or Enrolled Agent who prepares estate returns will reply with a fixed price. Free, and no obligation.

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Transfer taxes in other states

Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming

Or compare them all in the 50-state table.

Frequently asked questions

Does North Dakota have a real estate transfer tax?

No. Nobody: North Dakota has no state real estate transfer tax, and its counties and cities don't charge one either. Closing costs are title insurance, recording fees and the agent's commission.

Is there a tax when you inherit a house in North Dakota?

There is no transfer tax, so neither the executor's deed to an heir nor a sale owes one. The county recorder still charges a recording fee per document. North Dakota has no inheritance tax either.

What does it cost to sell an inherited house in North Dakota?

The agent's commission, title insurance and recording fees, and any repairs. If the house sells for more than it was worth on the date of death, the gain is subject to capital gains tax; if it sells for about that value, there is little or no gain.

Sources

1.North Dakota Office of State Tax Commissionertax.nd.gov

This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.