North Dakota

North Dakota transfer tax: none, but a sale price is recorded

North Dakota's tax code has no real estate transfer tax. At the recorder you pay $20 for a deed of 1 to 6 pages and must state the full sale price.

Checked on against the official sources listed at the bottom of the page.

In short

North Dakota has no real estate transfer tax: Title 57 of the Century Code (Taxation) has no chapter on one, and the Tax Commissioner’s list of state taxes shows none. You still pay a recording fee of $20 for a deed of one to six pages (N.D.C.C. § 11-18-05), and the buyer must certify the full sale price on the deed (§ 11-18-02.2).

Is there a state transfer tax?

No. Title 57 is the part of the North Dakota Century Code that covers taxation. Its chapter list covers property assessment, boards of equalization, tax levies, sales tax, income tax and special taxes. It contains no chapter on a deed tax, transfer tax or mortgage registration tax. The Office of State Tax Commissioner’s “Tax Types” and “Special Taxes” pages, which list the taxes the state collects, name none that applies to a home sale. The only 5% excise taxes listed there are for motor vehicles and aircraft.

The sources read here do not cover local taxes in detail. For a specific parcel, ask the county recorder or your title company.

What you pay instead: the recording fee

When a deed or mortgage is filed, the county recorder charges a fee set by state law. Under N.D.C.C. § 11-18-05, as of October 2026:

ItemFee
Deed, mortgage or similar title document, 1 to 6 pages$20
The same, more than 6 pages$65, plus $3 for each page after the first 25
Filing any other instrument$10
Document without the required one-inch margins$10 extra
Certified copy$5 first page, $2 each additional page

A “page” is one side of a legal-size sheet. The recorder can also charge $1 for each section of land beyond ten listed on a document. These fees are the same in every county because they come from the statute.

The sale price on the deed

Although there is no tax on the price, the price is still reported. The person receiving the deed (the grantee) must certify on its face either the full consideration paid or an exemption (§ 11-18-02.2). The recorder cannot record the deed otherwise. The State Board of Equalization prescribes the forms. Knowingly falsifying the price is a class B misdemeanor.

The statute lists these exempt transfers:

  • property owned or used by public utilities and personal property;
  • sales between family members or corporate affiliates;
  • estate settlements;
  • forced sales, foreclosures and tax sales;
  • sales to or from religious, charitable or nonprofit organizations;
  • sales with an indicated change of use;
  • transfers by quitclaim deed;
  • property not assessable by law.

Worked example

This is an example, not a quote. A buyer in Fargo records a 4-page warranty deed and an 8-page mortgage (page counts assumed).

LineRuleAmount
Deed, 4 pages§ 11-18-05(1)(a): 1 to 6 pages$20
Mortgage, 8 pages§ 11-18-05(1)(a): more than 6 pages$65
Transfer taxNone in Title 57$0
Total$85

The same total applies whether the home sells for $200,000 or $900,000, because the fee depends on page count, not price. Property tax, which is prorated at closing, is a different matter: see North Dakota property tax. For the full list of closing lines, see closing costs in North Dakota.

Frequently asked questions

Does North Dakota charge a tax when a house is sold?

Not a transfer tax. The Century Code’s taxation title and the Tax Commissioner’s list of state taxes show none. Property tax continues to be owed on the parcel and is prorated between buyer and seller at closing.

Who pays the recording fee in North Dakota?

The statute says the recorder charges the fee but not whether buyer or seller bears it, so the purchase agreement and your closing statement decide.

Do I have to put the sale price on the deed?

Yes, unless an exemption applies. The grantee certifies the full consideration, or names the exemption, and the recorder will not record the deed without it (§ 11-18-02.2).

Is a gift or quitclaim deed taxed?

No transfer tax applies. A quitclaim deed is also on the list of transfers that do not need a price statement.

Are there extra fees in Fargo or Cass County?

The statute sets one fee schedule for the recorder in every county. The Cass County recorder’s own fee page was not available for this article, so confirm any additional charges, such as e-recording, with the recorder.

Compare with the other states: Real estate transfer tax by state.

More North Dakota guides

Sources

North Dakota · All states · Federal guides