Updated October 7, 2026. Quick answer: No. North Dakota has no inheritance tax for a death in 2026. The Office of State Tax Commissioner says “North Dakota does not have an inheritance tax.”
North Dakota inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Office of State Tax Commissioner says North Dakota does not have an inheritance tax; it was repealed in 1927 and replaced with an estate tax |
| State estate tax | None: the Office of State Tax Commissioner says no estate taxes are paid to North Dakota for deaths after January 1, 2005, though a return may still be required |
| Source | North Dakota Office of State Tax Commissioner; North Dakota Legislative Branch; IRS Revenue Procedure 2025-32 |
What the North Dakota documents say
The Office of State Tax Commissioner’s Estate Tax page 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 It adds that “The inheritance tax was repealed in 1927 and replaced with” an estate tax.
The estate tax is codified in the North Dakota Century Code under “CHAPTER 57-37.1 ESTATE TAX”. The Tax Commissioner’s page says that for deaths after January 1, 2005, “no estate taxes are paid to North Dakota due to” the Federal Congressional Budget Act Sunset Law. It also says a Form 54-91 North Dakota Estate Tax Return is still required when a federal estate tax return is required, even though no North Dakota tax is due.
What an heir in North Dakota still faces
The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. North Dakota has an estate tax law, but the Tax Commissioner says that for deaths after January 1, 2005, “no estate taxes are paid to North Dakota due to” the Federal Congressional Budget Act Sunset Law. CMG’s North Dakota estate tax page covers it.
An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: see North Dakota 401(k) and IRA withdrawals and the inherited IRA RMD calculator.
How current the North Dakota documents are
Read on October 7, 2026: Estate Tax (North Dakota Office of State Tax Commissioner, dated 2026); N.D.C.C. Chapter 57-37.1 Estate Tax (North Dakota Legislative Branch, dated 2025).
Common mistakes
- Skipping Form 54-91 because no tax is due; the Tax Commissioner says the return is still required when a federal estate tax return is.
Related: inheritance tax by state, North Dakota estate tax, North Dakota probate cost, and how North Dakota taxes 401(k) and IRA withdrawals.
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Answer againSources
- Estate Tax: https://www.tax.nd.gov/estate-tax
- N.D.C.C. 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
- 26 U.S.C. 1014 Basis of property acquired from a decedent (U.S. Code, 2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
General information, not tax advice; the state agency or a tax professional can confirm anything consequential. Documents read October 7, 2026.