Updated October 5, 2026. Quick answer: No. North Dakota has no estate tax collected for a person who dies in 2026. The Office of State Tax Commissioner says “No estate taxes are paid to North Dakota for deaths occurring” after January 1, 2005, though the state still has an estate tax law on the books. The federal exclusion is $15,000,000 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.
Deeding a home to a family member while you are alive? What North Dakota requires, from its own documents: North Dakota quitclaim deed requirements.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in North Dakota.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does North Dakota have an inheritance tax?.
North Dakota estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | North Dakota’s tax is a pickup tax tied to the federal state death tax credit, which the federal sunset ended for deaths after January 1, 2005 |
| State estate tax return | Form 54-91 is still required for estates that must file a federal estate tax return, though no tax is due |
| State inheritance tax | None: the Tax Commissioner says North Dakota has no inheritance tax (repealed in 1927) |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | North Dakota Office of State Tax Commissioner; North Dakota Legislative Assembly; IRS Revenue Procedure 2025-32 |
Why North Dakota has no estate tax
The Tax Commissioner’s page says North Dakota has an estate tax law (N.D.C.C. ch. 57-37.1) but that no tax is paid after the federal sunset under the “Economic Growth and Relief Act of 2001”. The Century Code sets the tax as equal to the “maximum tax credit allowable for state death taxes against the federal” estate tax, so with no federal credit there is nothing to pick up.
Does North Dakota have an inheritance tax?
The Tax Commissioner says “North Dakota does not have an inheritance tax.” It adds that the “inheritance tax was repealed in 1927 and replaced with an estate tax”.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to a North Dakota estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in North Dakota owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: North Dakota probate cost. Retirement accounts: how North Dakota taxes 401(k) and IRA withdrawals.
What the documents do not say
- The Tax Commissioner’s page says Form 54-91 is still required for decedent estates that must file a federal estate tax return, although no tax is due.
Common mistakes
- Reading the estate tax chapter that remains in the Century Code as a tax owed; the Tax Commissioner says no estate taxes are paid for deaths after January 1, 2005.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
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Answer againSources
- Estate Tax: https://www.tax.nd.gov/estate-tax
- North Dakota Century Code Chapter 57-37.1 Estate Tax: https://ndlegis.gov/cencode/t57c37-1.pdf
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.