What is the vehicle sales tax in North Dakota?

North Dakota charges a 5% motor vehicle excise tax instead of sales tax. It's figured on the purchase price minus any trade-in and any manufacturer rebate applied at the sale. No local tax is added.

Is a gifted car taxed in North Dakota?

Not when the gift is between spouses, parents and children, grandparents and grandchildren, or siblings. Inherited vehicles and transfers to a former spouse within a year of the divorce are also exempt.

How much is registration for a new car in North Dakota?

In 2026, a vehicle first registered in 2021 or later pays $73 to $274 a year by weight. A typical 3,200 to 4,499 lb car pays $93. Electric vehicles add a $120 road use fee and plug-in hybrids $50.

North Dakota Vehicle Sales Tax Calculator 2026: 5% Excise Tax

By Mohamed SkhiriUpdated November 7, 2026

North Dakota vehicle sales tax: the 5% excise tax

ND motor vehicle excise tax = 5% × (price − trade-in − manufacturer rebate). A $40,000 SUV with a $12,000 trade-in and a $1,000 rebate owes $1,350. No local tax is added.

The Office of State Tax Commissioner describes the motor vehicle excise tax as separate from the state sales tax, written specifically for vehicles. Every motor vehicle that has to be registered for North Dakota roads pays it unless an exemption applies. That covers cars, trucks, vans, motorcycles, motor homes, travel trailers, and titled off-highway vehicles and snowmobiles. The DOT's Motor Vehicle Division collects it for the Tax Commissioner. Dealers usually handle it for you, but you can also pay at the Motor Vehicle Division yourself.

What the 5% is charged on

The taxable price is the vehicle's full selling price, including accessories, dealer preparation, freight and delivery. These come off before the tax is figured:

Trade-in credit: a vehicle (or other taxable property) traded toward the purchase. Cash you pay a private person for their car doesn't count as a trade-in on your next purchase.
Insurance statement of loss: the payout for a totaled vehicle works like a trade-in credit with a notarized statement from your insurer. It's good for three years, and any amount left over can go toward another purchase.
Manufacturer rebate or incentive applied at the time of the sale.
Auction fees (buyer's premium).

Title, registration, license and document fees aren't taxed, and neither are extended warranties or service contracts.

2026 ND registration fees

The NDDOT schedule sets the annual fee by weight and by the year the vehicle was first registered. A 2024 model first registered in 2026 pays the "2021 and newer" rate. Fees drop as the vehicle ages into older groups.

North Dakota 2026 annual passenger registration fees by weight and year first registered
Weight (lbs)	2021+	2018–20	2015–17	2014 & older
3,199 or less	$73	$65	$57	$49
3,200 – 4,499	$93	$81	$69	$57
4,500 – 4,999	$111	$94	$79	$63
5,000 – 5,999	$142	$120	$98	$76
6,000 – 6,999	$175	$146	$117	$89
7,000 – 7,999	$208	$172	$137	$102
8,000 – 8,999	$241	$199	$157	$115
9,000 and over	$274	$225	$177	$128

A registration for less than a year is prorated by month on the same schedule. For example, a 3,200–4,499 lb car first registered in 2021 or later pays $55 for 7 months. Electric vehicles pay an extra $120 road use fee each year, and plug-in hybrids $50.

Worked examples

$40,000 full-size SUV from a dealer, $12,000 trade-in, $1,000 rebate, 5,400 lbs

Taxable price: $40,000 − $12,000 − $1,000 = $27,000
Excise tax: $27,000 × 5% = $1,350.00
12-month registration, first registered 2026: $142
Total: $1,492.00 plus title and DMV fees

$12,000 sedan from a private seller, first registered 2017, 3,600 lbs

Excise tax: $12,000 × 5% = $600.00
Registration: $69
Total: $669.00

Renewing a 4,700-lb electric SUV first registered in 2023

Registration: $111
Electric vehicle road use fee: $120
Renewal: $231.00, more than double the gas version

Exemptions

Family gifts: between spouses, parents and children, grandparents and grandchildren, or siblings
Inheritance, bequests and trusts set up by the deceased owner
Divorce: transfers to a former spouse under the decree within one year
Disabled veterans: 100% service-connected (or paid at the 100% rate) with DAV plates, up to two vehicles of 26,000 lbs or less. Qualifying surviving spouses and former prisoners of war (POW plates) are also covered.
Enrolled tribal members whose primary residence is on a North Dakota reservation
Drivers with physical disabilities who need special controls, for one vehicle up to 10,000 lbs
Military: title transfers without payment to or from someone entering, serving in, or recently discharged from the armed forces

Frequently asked questions

Can I get the tax back if the sale is canceled?

Yes. If a dealer cancels the sale, or a defective vehicle goes back to the manufacturer under the lemon law, you can apply to the Motor Vehicle Division for a refund within three years of paying. You'll need proof, such as the canceled purchase agreement and evidence that you got your money back.

Do small trailers pay the excise tax?

No. A non-commercial trailer under 1,500 lbs gross weight pays regular state and local sales tax instead. So do vehicles that don't have to be registered for public roads, like youth ATVs and dirt bikes.

Is a leased car taxed differently?

Leases are taxed too, on the lease consideration. The dealer collects the tax when the lease starts.

Sources

This calculator gives an estimate. The NDDOT Motor Vehicle Division calculates the final amount. How we calculate

North Dakota Vehicle Sales Tax Calculator

ND sales tax on cars calculator