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 — see the full North Dakota transfer-on-death deed guide for the requirements, revocation, and alternatives. 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 The chapter is dormant, not repealed — don't read its survival as a live liability.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The affidavit ceiling in § 30.1-23-01 is now $100,000 (the older $50,000 figure is outdated) — reconfirm the current figure at the time of use.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
- North Dakota small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in North Dakota can assess your situation.
Last verified July 20, 2026.