North Dakota Closing Costs for Sellers in 2026: Transfer Tax, Fees and Real Numbers
North Dakota's tax commissioner lists no real estate transfer tax. Deeds still need a consideration statement and recording fees. See the numbers.
The North Dakota Tax Commissioner’s website lists income, property, sales and use, and excise taxes, and no real estate transfer, conveyance or deed tax. A deed still needs a statement of the full consideration, and recorders charge $20 for a deed of six pages or fewer. Commission is negotiable.
North Dakota sellers do not face a state transfer tax
North Dakota is one of the simplest states in this series for transfer costs. The Office of State Tax Commissioner’s website lists the state’s tax types: income tax, property tax, sales and use tax, and excise, special and other taxes such as alcohol, cigarette and tobacco, coal, motor fuel, and oil and gas severance. A real estate transfer, conveyance or deed tax is not on the list.
That is what the Tax Commissioner’s site shows as of October 2026. If you are closing a deal with unusual facts, ask your title company to confirm there is no local charge on your parcel.
What a deed does cost: recording and the consideration statement
Chapter 11-18 of the North Dakota Century Code covers recording. Two parts matter to a seller and an investor.
| Item | What the statute says | Section |
|---|---|---|
| Statement of consideration | The grantee or agent must certify on the face of the deed either the full consideration paid or the exemption that applies; the recorder may not record a deed that does not comply | 11-18-02.2 |
| Recording fee, deed up to 6 pages | $20 | 11-18-05 |
| Recording fee, deed over 6 pages | $65, plus $3 for each additional page after the first 25 | 11-18-05 |
| Nonconforming margins | An additional $10 if the instrument lacks the required one-inch margin | 11-18-05 |
The statute sets what the recorder charges. It does not say which party customarily pays that fee, so treat that as set by your purchase contract and ask your title company what is customary locally.
Worked example: a hypothetical $300,000 sale
| Line | Math | Amount |
|---|---|---|
| State transfer tax | none listed by the Tax Commissioner | $0 |
| Deed recording fee, 6 pages or fewer | statutory fee | $20 |
| Total | $20 |
The sale price still goes on the face of the deed as the full consideration, which means the price you state in the contract is the price on the public record.
Costs at three price points
| Sale price | State transfer tax | Deed recording fee (6 pages or fewer) |
|---|---|---|
| $150,000 | none listed | $20 |
| $300,000 | none listed | $20 |
| $500,000 | none listed | $20 |
The recording fee does not change with price, only with page count, so on a typical deed it is the same $20 at every level. Longer documents cost more under the page tiers in section 11-18-05.
Other seller costs to expect
- Agent commission. Negotiable.
- Mortgage payoff. Your balance plus interest through the payoff date.
- Property tax proration. Settled at closing; your title company will show how.
- Title and settlement charges. Get a quote early. We did not find a sourced premium rule or statewide custom, so none is quoted here.
What this means for investors
With no state transfer tax, a flip does not meet a percentage-based tax on either side. You still pay recording fees on the deeds that carry your name. A purchase and a resale each need a recorded deed, which at six pages or fewer is $20 each under the statute, plus whatever else your title company charges.
Wholesale structure matters mostly for cost count. An assignment generally produces one closing and one deed to your end buyer. A double close means two closings and two sets of costs, so two recorded deeds and two sets of title and settlement charges. With no transfer tax to add, the double close costs less here than it would with a percentage tax, but the closing charges do not disappear. Ask your title company to price both before you quote a wholesale fee.
Because the full consideration is stated on each deed, a double close puts both prices on the public record. Plan for that in how you communicate with sellers and buyers.
For your max allowable offer, there is no transfer tax line to subtract, but keep recording and title charges in the spreadsheet next to repairs, holding costs and profit.
Run your numbers
Use the closing cost calculator to set up your own line items, then run the deal in the deal analyzer in Automize CRM.
This is general information, not tax or legal advice. Confirm your exact figures with your title company or closing attorney.
Sources
- North Dakota Office of State Tax Commissioner: tax types
- North Dakota Century Code, Chapter 11-18: County Recorder
Rates checked October 24, 2026. General information, not tax or legal advice.
Common questions
Does North Dakota have a real estate transfer tax?
The North Dakota Office of State Tax Commissioner’s website lists income, property, sales and use, and several excise and special taxes, and it does not list a real estate transfer, conveyance or deed tax. Chapter 11-18 of the Century Code, which governs recording, also sets fees and a consideration statement but no transfer tax.
What does a North Dakota deed need to be recorded?
Under section 11-18-02.2, the grantee or the grantee’s agent must certify on the face of the deed either a statement of the full consideration paid or a statement designating the exemption the grantee believes applies. The recorder may not record a deed that does not comply, and the state board of equalization prescribes the forms.
How much does it cost to record a deed in North Dakota?
Section 11-18-05 sets the recorder’s fee for a deed at $20 for documents of one to six pages and $65 for documents of more than six pages, plus $3 for each additional page after the first twenty-five. The statute describes the charge but does not say which party customarily pays, so check your contract.
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