Will my heirs pay any tax on what they inherit in North Dakota?

Not a North Dakota state death tax — North Dakota has no estate or inheritance tax. Inherited assets are generally not treated as taxable income to the heir at the federal level either, though income later earned on those assets (interest, dividends, gains) is taxable. Very large estates may owe federal estate tax. (Source: Tax Foundation 2025.)

What about federal estate tax?

This page covers North Dakota state-level death taxes only. Separately, the federal estate tax applies to estates above $13,990,000 per person for 2025 (with portability between spouses), at federal rates up to 40%. Most estates fall under the federal exemption. (Source: IRS; Tax Foundation 2025.)

Is my data sent anywhere when I use this tool?

No. All calculations run entirely in your browser using JavaScript. No estate values, inputs, or personal data are ever transmitted to any server.

North Dakota Estate & Inheritance Tax 2025 — No State Death Tax

Name: North Dakota Estate & Inheritance Tax 2025 — No State Death Tax
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

North Dakota has no state estate tax and no inheritance tax for 2025. See how that compares and check federal exposure — instant, in your browser.

Free North Dakota estate and inheritance tax reference for 2025. North Dakota levies no state-level estate tax and no inheritance tax, though the federal estate tax can still apply to estates above $13,990,000 per person. Source: Tax Foundation "Estate and Inheritance Taxes by State, 2025". Runs entirely in your browser; no data sent to any server. It runs free in your browser on Gera Tools, with nothing uploaded.

Last updated 18 June 2026 Source: Gera Tools

Does North Dakota have an estate tax or inheritance tax in 2025?

No. North Dakota levies neither a state estate tax nor an inheritance tax for 2025. The only death tax that could apply is the federal estate tax, and only for estates above $13,990,000 per person. (Source: Tax Foundation, "Estate and Inheritance Taxes by State, 2025".)

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North Dakota Estate & Inheritance Tax 2025

North Dakota levies no state estate tax and no inheritance tax for 2025. An estate may still owe the federal estate tax, but only if it exceeds the federal exemption of $13,990,000 per person (2025). Most estates owe no death tax at all.

The reference below confirms there is no North Dakota state death tax and shows the federal threshold for context.

Important: North Dakota has no state estate tax and no inheritance tax for 2025. This covers state-level death taxes only — it excludes the federal estate tax (exemption $13,990,000 per person for 2025) and gift tax. Estate tax is paid by the estate; inheritance tax is paid by the beneficiary. Verify current figures with the North Dakota Office of State Tax Commissioner. This is not tax or legal advice.