No state death tax
North Dakota Estate and Inheritance Tax in 2026
No current North Dakota estate or inheritance tax on a 2026 or 2027 death. North Dakota collects no estate tax for modern deaths because the federal state death-tax credit ended. An estate that must file federal Form 706 still files North Dakota Form 54-91 within 15 months of death.
Updated 3 primary sources citedEditorial policy
North Dakota and federal death-tax estimate
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- Total estimated death taxes
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- North Dakota death tax
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- Federal estate tax
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for North Dakota
North Dakota replaced its inheritance tax in 1927. The Tax Commissioner says no estate tax is paid for modern deaths because the federal credit ended. The office separately publishes estate-tax history and fiduciary income-tax information; these are not interchangeable filing rules.
| Rule | North Dakota position | Applies to | Primary source |
|---|---|---|---|
| Estate tax | None paid to North Dakota; the law (N.D.C.C. chapter 57-37.1) depends on the repealed federal credit | Deaths after January 1, 2005 | Tax Commissioner: estate tax |
| Inheritance tax | None; repealed in 1927 and replaced with an estate tax | Since 1927 | Tax Commissioner: inheritance tax |
| Gift tax | None | Current law | Tax Commissioner: gift tax |
| Form 54-91, North Dakota Estate Tax Return | Required for every estate that must file federal Form 706, even though no tax is due; due 15 months after death | Estates with a federal filing requirement | Tax Commissioner: filing requirements |
| Attachments to Form 54-91 | A copy of federal Form 706, the will if there is one, any farm real estate appraisal, and Form 131-3 for farm or ranch land | Same estates | Tax Commissioner: required documents |
Worked example: when a $14 million estate still files Form 54-91
A North Dakota resident dies in 2026 with a $14,000,000 prepared gross estate and $2,000,000 of adjusted taxable gifts from earlier years. The federal filing test adds the two, and $16,000,000 exceeds the $15,000,000 basic exclusion, so Form 706 is required. With no deductions or gift tax paid, the federal worksheet estimates $400,000.
Because a federal return is required, the Tax Commissioner also requires Form 54-91, due 15 months after death, with a copy of the Form 706 and the will. The North Dakota tax line on that return is still $0. With the same estate and no lifetime gifts, the $14,000,000 total stays under the threshold, the federal estimate is $0 and the size of the estate alone does not trigger either return.
North Dakota collection by affidavit
N.D.C.C. 30.1-23-01 allows a successor to collect property by affidavit 30 days after death when the estate subject to distribution, wherever located and net of liens, does not exceed $100,000.
The state's tax history separates estate and fiduciary income
North Dakota's Tax Commissioner explains that the old inheritance tax was replaced in 1927 and the later estate tax depended on the federal credit. Its history page should not be read as a current inheritance-rate table. There is no 2026 North Dakota beneficiary percentage to calculate from the size of a distribution under the current collection rule.
An executor handling an old estate may still encounter former estate documents. Establish the original death year and why the document is being requested before deciding it is irrelevant. The current profile addresses a new 2026 death, not the settlement of a historical assessment. State income earned by an estate or trust belongs in a separate fiduciary accounting and filing review.
For property connected with Minnesota, consult Minnesota's estate model and its property allocation before declaring every transfer untaxed. Domicile, property location and the beneficiary's address are distinct facts. Federal taxable gifts can also move the federal base above the current estate value, so gather prior gift records instead of assuming the North Dakota zero result determines the federal calculation.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Tax Commissioner estate-tax page rechecked October 6, 2026. Prepare federal inputs or compare North Dakota with the other no-tax states.
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