What is the North Dakota state lodging tax rate?

5% statewide. North Dakota applies 5% state sales tax to lodging and authorizes cities to add a local lodging and restaurant tax up to 3%. Fargo, Bismarck, and Grand Forks are at 3% city lodging tax. Airbnb collects state sales tax under a 2018 voluntary agreement; Vrbo does not have a North Dakota agreement, so Vrbo bookings require host registration with the Office of State Tax Commissioner and direct filing. Local lodging tax in most ND cities is host-direct filing regardless of platform. Stays beyond 30 days are exempt.

Do Airbnb and Vrbo collect North Dakota lodging tax for me?

Airbnb collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in North Dakota?

Cities and counties may add 0% to 3% on top of the state rate.

Where can I see the official source?

The authoritative source is the North Dakota Department of Revenue at https://www.tax.nd.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

North Dakota Lodging Tax Calculator

How North Dakota lodging tax works

North Dakota stacks a 5% state sales tax on top of a local lodging and restaurant tax of up to 3% added by cities. Combined effective rates run 5% to 8% — one of the lighter STR tax stacks in the country. Top STR markets:

Bismarck (Burleigh County) — 5% state + 1% city + 2% lodging = 8% effective. State capital; legislative session demand drives ADR spikes.
Fargo (Cass County) — 5% state + 1.5% city + 1.5% lodging = 8%. Largest STR market by volume.
Williston / Watford City (oil-boom corridor) — 5% state + 1% city + 2% lodging = 8%. Bakken-shale worker demand creates a different STR profile (longer stays, more 30+ night exemption use) than typical tourist markets.
Grand Forks — 5% state + 1.75% city + 1.25% lodging = 8%.
Minot — 5% state + 1% city + 2% lodging = 8%.

Stays of 30 consecutive nights or longer are exempt from local lodging tax in most ND cities — relevant in oil-corridor markets where multi-month worker stays are common.

Platform collection

Airbnb collects and remits the 5% state sales tax AND most local city sales tax + lodging tax in North Dakota under marketplace facilitator rules. Vrbo does not have a current state-wide marketplace agreement in ND — Vrbo hosts are responsible for the full stack themselves.

What this means in practice

Airbnb hosts — state and most local tax handled. Verify on your listing’s tax disclosure.
Vrbo or direct-booking hosts — register with the North Dakota Office of State Tax Commissioner for sales tax permit; file monthly or quarterly depending on volume. Also register with your city for local lodging tax.
Williston/Watford City oil-corridor hosts — Bakken worker stays are often 30+ nights and exempt from the lodging-tax layer. Document the booking length clearly.
30+ night stays — exempt from local lodging tax; state sales tax may still apply.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Enter the local add-on rate that applies to your address. Bismarck, Fargo, Williston, Grand Forks, and Minot all run 3% combined local lodging tax.
The result shows the effective rate, total tax, and what the guest sees.

Source: North Dakota Office of State Tax Commissioner. Verified 2026-05-11. Not tax advice — confirm with a CPA before filing.