Does North Dakota have a real estate transfer tax?

No. North Dakota is one of the few states with no real estate transfer tax, deed tax, or documentary stamp tax. Transferring property title incurs no state excise tax based on the sale price.

Then what do I actually pay to transfer a property?

You pay the county recorder fee to record the deed and any mortgage. Under N.D.C.C. 11-18-05 this is typically $20 per document for the first 6 pages plus $3 for each additional page, with some counties adding a small technology fee.

Is the recording fee based on the sale price?

No. The recording fee depends on the number of pages in each document, not on the property's value. A higher sale price does not increase your recording cost, which is one reason North Dakota closings are inexpensive on the tax side.

Who pays the recording fees in North Dakota?

Responsibility is negotiable in the purchase agreement, but the buyer commonly pays to record the deed and mortgage as part of closing costs. Your title company or closing agent collects and remits these fees to the county recorder.

Are there any other state taxes on a home sale?

There is no transfer tax, but a seller may owe federal and North Dakota income tax on any capital gain above the homeowner exclusion. Use the North Dakota Capital Gains Tax Calculator to estimate that, since it is separate from recording fees.

North Dakota Real Estate Transfer Tax Calculator

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If you are budgeting for a North Dakota home closing, the transfer-tax line is easy: it is zero. North Dakota charges no deed tax or documentary stamp on property transfers. The only state-related cost is the county recorder fee, which this tool estimates so you see your true closing cost.

How it works

Transfer tax is fixed at zero; the recording fee depends on document length:

transfer tax = $0   (North Dakota has none)
recording fee per document = $20 for the first 6 pages
                           + $3 for each page beyond 6
total = deed recording fee + mortgage recording fee (if any)

Because the fee is per page rather than per dollar of value, an expensive home costs no more to record than a modest one — only the number of pages matters.

Example

On a 300,000 dollar sale, the transfer tax is 0 dollars. A 3-page deed records for 20 dollars, and a 12-page mortgage records for 20 dollars plus 6 extra pages at 3 dollars each, or 38 dollars. The total state-related cost to record the transfer is about 58 dollars.

Notes

For guidance only, not legal or tax advice. North Dakota imposes no transfer, deed, or documentary stamp tax. Recording fees follow N.D.C.C. 11-18-05 but some counties add small technology or e-recording fees. A seller may still owe income tax on a capital gain. Confirm exact recording fees with your county recorder and closing agent.