North Dakota: inheritance tax
Whether heirs owe state inheritance tax, and how much a child, a sibling or another heir pays.
| State inheritance tax? | No |
|---|---|
| Child pays | No inheritance tax |
| Sibling pays | No inheritance tax |
| Other heirs pay | No inheritance tax |
Spouses are exempt in every inheritance tax state, and gifts to charities are generally exempt. The tax follows where the person who died lived or owned real estate, not where the heir lives.
General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Exceptions can apply. Confirm with the state agency, the court or a licensed professional in North Dakota.
How North Dakota compares
46 of 51 states and DC share this answer (No): Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nevada, New Hampshire, New Mexico, New York, North Carolina, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming.
- Yes (5)
- No (46)
Also for North Dakota: Medicaid long-term care in North Dakota · Small estate limits in North Dakota · Will and trust rules in North Dakota · Estate and inheritance tax in North Dakota · Common law marriage in North Dakota · Property tax rates in North Dakota · Medicaid expansion in North Dakota · Social Security tax in North Dakota · All North Dakota rules on one page
How we checked this
States and rate ranges come from the Tax Foundation's 2026 estate and inheritance tax table (as of October 1, 2026). Rates by relationship follow each state's beneficiary classes. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.
Cross-checked sources agree Checked on official source confirmed on a government, court or legislature site Single detailed source one detailed table built from statutes or official data Under review sources disagree; read the note and the law.