Updated October 5, 2026. Quick answer: No. North Dakota has no gift tax for a gift made in 2026. The Office of State Tax Commissioner says “North Dakota does not have a gift tax”. The federal annual exclusion is $19,000 per recipient for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: North Dakota promissory note.
North Dakota gift tax at a glance
| Item | What the documents say |
|---|---|
| State gift tax | None |
| What the documents say | The Office of State Tax Commissioner states that North Dakota does not have a gift tax |
| State estate or inheritance tax | None collected: no estate taxes are paid to North Dakota for deaths occurring after January 1, 2005; no inheritance tax |
| Federal annual exclusion, 2026 | $19,000 per recipient |
| Federal basic exclusion amount, 2026 | $15,000,000 |
| Source | North Dakota Office of State Tax Commissioner; IRS Revenue Procedure 2025-32 |
What the North Dakota documents say
The statement is in the Additional Resources section of the Tax Commissioner’s Estate Tax page, under the heading Gift Tax, next to the heading Inheritance Tax.
Estates, inheritances and gifts near death in North Dakota
The same page says “No estate taxes are paid to North Dakota for deaths occurring” after January 1, 2005, and “North Dakota does not have an inheritance tax”.
What applies to a gift from a North Dakota resident
Federal gift tax is separate and applies wherever you live. The IRS says gifts “not more than the annual exclusion for the calendar year” are generally not taxable gifts, and Revenue Procedure 2025-32 sets the 2026 annual exclusion at “the first $19,000 of gifts to any person”. The same procedure puts the basic exclusion amount at “$15,000,000 for calendar year 2026”. The IRS adds that “The donor is generally responsible for paying the gift tax”.
An illustration: a $50,000 gift to one child in 2026 is $31,000 above the federal annual exclusion, and North Dakota adds no gift tax of its own on top of that. CMG’s gift tax limit and Form 709 who must file pages explain the federal side, and how North Dakota taxes 401(k) and IRA withdrawals covers a gift of retirement money.
Common mistakes
- Looking for a North Dakota gift tax return; the Tax Commissioner says the state has no gift tax.
- Assuming the state answer settles the federal one, or the answer for a gift of property located in another state.
Related: the federal gift tax limit, gift tax by state, estate tax by state, and North Dakota probate cost.
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Answer againSources
- Estate Tax: https://www.tax.nd.gov/estate-tax
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Frequently asked questions on gift taxes (Internal Revenue Service): https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.