Individual tax rates range from 1.22% to 3.22%, exemption and standard deduction amounts are the same as the federal, plus North Dakota offers a marriage credit. Sales taxes are 5%, but cities and counties can tack on an additional 3%. No estate tax is due regardless of the estate's value, but an estate tax return must be filed nonetheless.
Corporate taxes range from 1.48% to 4.53%, financial institutions are levied an additional tax. For additional information you may view: http://www.nd.gov/tax/