ND risk area
Tax exposure in North Dakota
State estate or inheritance tax rules and how they interact with federal thresholds.
North Dakota has an estate tax law, but no estate tax is due for deaths after January 1, 2005, and the state does not impose inheritance or gift taxes.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- No North Dakota estate taxes are paid for deaths occurring after January 1, 2005.
- North Dakota does not have an inheritance tax.
- North Dakota does not have a gift tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Questions to consider
Questions this risk area helps you evaluate in North Dakota
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
North Dakota has an estate tax law, but no estate tax is due for deaths after January 1, 2005, and the state does not impose inheritance or gift taxes.
- No North Dakota estate taxes are paid for deaths occurring after January 1, 2005.
- North Dakota does not have an inheritance tax.
- North Dakota does not have a gift tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Sources
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in North Dakota.