Short-Term Rental Taxes and Licenses in North Dakota

Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

North Dakota is the layer that never changes.

Everything on this page applies right across North Dakota, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What North Dakota charges statewide

These apply across North Dakota. Counties and cities add their own on top, which is where the totals diverge.

Tax	Rate	Applies to	Confidence
State Sales TaxNorth Dakota Office of State Tax Commissioner	5%	The sales tax applies to the total amount paid by the guest, including cleaning fees and other mandatory charges.	High	Source

Drawn from the North Dakota jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

Covers only the state sales tax. Platforms do not remit city or county lodging taxes on behalf of the owner.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	Nothing, Airbnb collects and remits the state sales tax.	The platform	High	Source
VrboYou are merchant of record	5% state sales tax; add any required city or county taxes.	You do	High	Source
Booking.comYou are merchant of record	5% state sales tax; add any required city or county taxes.	You do	High	Source
ExpediaYou are merchant of record	5% state sales tax; add any required city or county taxes.	You do	High	Source
GoogleYou are merchant of record	5% state sales tax; add any required city or county taxes.	You do	High	Source
WhimstayYou are merchant of record	5% state sales tax; add any required city or county taxes.	You do	High	Source
DirectYou are merchant of record	5% state sales tax; add any required city or county taxes.	You do	High	Source

Still yours to charge: All city lodging tax, All county lodging tax.

Questions owners ask about North Dakota

Does Airbnb collect and remit North Dakota state sales tax for me?

Yes, Airbnb collects and remits the 5% North Dakota state sales tax on eligible bookings statewide. Airbnb does not collect or remit local city or county lodging taxes, which remain the host's responsibility.

Source

What is the North Dakota state tax rate for short-term rentals?

North Dakota imposes a 5% state sales tax on short-term lodging, including vacation rentals and hotels. Local city or county lodging taxes may apply separately.

Source

What counts as a short-term rental in North Dakota?

A short-term rental in North Dakota is any rental of accommodations for less than 30 consecutive days. Longer stays are exempt from state sales tax if there is a written lease.

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Do I need a state license or permit to rent out my property short-term in North Dakota?

Yes, you must register for a North Dakota Sales and Use Tax Permit through the Office of State Tax Commissioner before collecting rental income. There is no fee for registration.

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When are state sales tax returns due for short-term rental income?

Sales tax returns are generally due on the 15th of the month following the end of the reporting period. Most filers submit monthly returns, but quarterly or annual filing may be allowed at lower levels.

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Are long-term stays exempt from North Dakota state sales tax?

Yes, stays of 30 consecutive days or more are exempt from North Dakota state sales tax if there is a written lease between guest and owner.

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Are government guests exempt from North Dakota state sales tax on lodging?

Sales to federal government agencies are exempt from state sales tax provided the proper documentation is supplied. State and local governments are not exempt unless specifically noted.

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Do I have to file a return if I have no bookings for the month?

Yes, the Office of State Tax Commissioner requires a zero return to be filed for any period without sales. Failure to file may result in a minimum $5 penalty.

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Does the state collect city or county lodging taxes for me?

No, the state sales tax and local city or county lodging taxes are separate. Marketplace facilitators like Airbnb collect only the state tax, so owners remain responsible for remitting any local taxes.

Source

Already researched

Nothing in North Dakota yet

No North Dakota jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often

Channel tax settingsRates entered on each platform, direct included Once

Pricing against the marketRates moved as comps, events and pace change Daily

Guest messagingEnquiries, check-ins, problems at 2am 24/7

Listings and distributionContent, photos and settings across every channel Ongoing

Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout

Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in North Dakota is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.