At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $100,000N.D. Cent. Code § 30.1-23-01 · current |
| TOD deed for real estate | AvailableN.D. Cent. Code ch. 30.1-32.1 (Uniform Real Property TOD Act) · 2011 |
| Community-property state | No |
Estate tax
North Dakota does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
North Dakota has no inheritance tax — beneficiaries are not taxed on what they receive by the state. North Dakota imposes no inheritance tax; there is no beneficiary-level death tax.
Probate basics
A successor may collect personal property by affidavit under N.D. Cent. Code § 30.1-23-01 once 30 days have passed and the estate, net of liens, is within $100,000 (raised from $50,000). Summary administrative procedure under § 30.1-23-03 lets a representative close a small estate without creditor notice.
North Dakota is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available N.D. Cent. Code ch. 30.1-32.1 (Uniform Real Property TOD Act) · 2011. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The estate-tax statute exists but computes to zero
North Dakota's estate-tax chapter (57-37.1) is a "pickup" tax pegged to the now-defunct federal state-death-tax credit, so no tax is actually owed. The chapter is dormant, not repealed — don't read its survival as a live liability.
The TOD deed has strict form and recording rules
Under § 30.1-32.1-06, a transfer-on-death deed must use the phrase "transfer on death deed" or "TOD" in its title and be recorded before the transferor's death; an unrecorded or late-recorded deed is ineffective.
The small-estate ceiling was raised from $50,000
The affidavit ceiling in § 30.1-23-01 is now $100,000 (the older $50,000 figure is outdated) — reconfirm the current figure at the time of use.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a North Dakota statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in North Dakota.
Last verified July 20, 2026.