North Dakota transfer tax
North Dakota has no real estate transfer tax or deed tax. No county or city adds one, so a home sale owes only recording fees; the buyer must state the consideration on the deed.
No local transfer taxes.
Selling in North Dakota?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Not applicable – no transfer tax
Questions
Does North Dakota have a transfer tax?
No. Neither the state nor any local government charges a real estate transfer tax.
What is the statement of full consideration?
The buyer must state the price paid on the deed when it is recorded (N.D.C.C. 11-18-02.2). It is for assessment records, not a tax.
Sources
- N.D. Century Code ch. 11-18 (county recorder; statement of full consideration)
- North Dakota Office of State Tax Commissioner
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.