North Dakota lodging tax on Airbnb
Verdict for North Dakota
- Airbnb collects
- State sales tax, local sales taxes, and some city lodging taxes
- You may still owe
- Local lodging taxes Airbnb does not list; bookings made off Airbnb
Researched from Airbnb's North Dakota tax page and the North Dakota Office of State Tax Commissioner. Airbnb's page also lists a 3% hotel-motel tax in Grand Forks, and one regional version lists a 3% lodging tax for Fargo; these were not checked against city sources. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on lodging
Reported- Rate
- 5%
- Applies to
- Rentals of accommodations for less than 30 consecutive days (Airbnb lists stays of 29 nights or fewer)
- Airbnb collects
- Yes
- Where to register
- North Dakota Office of State Tax Commissioner
- Source
City and county sales and gross receipts taxes
Reported- Rate
- Varies (Airbnb lists 0.25%-3%)
- Applies to
- Listings in cities and counties with a local sales tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
City and county lodging taxes and lodging and restaurant taxes
Reported- Rate
- Varies by city (Airbnb lists 1%-2% lodging tax and 0.25%-1% lodging and restaurant tax)
- Applies to
- Cities and counties that impose a lodging tax
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on lodgingReported | 5% | Rentals of accommodations for less than 30 consecutive days (Airbnb lists stays of 29 nights or fewer) | Yes | North Dakota Office of State Tax Commissioner | |
| City and county sales and gross receipts taxesReported | Varies (Airbnb lists 0.25%-3%) | Listings in cities and counties with a local sales tax | Yes | — | |
| City and county lodging taxes and lodging and restaurant taxesReported | Varies by city (Airbnb lists 1%-2% lodging tax and 0.25%-1% lodging and restaurant tax) | Cities and counties that impose a lodging tax | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect North Dakota lodging tax?
- Airbnb's North Dakota page says guests pay the 5% state sales tax on stays of 29 nights or fewer, plus local sales taxes and some city lodging taxes. Local taxes it does not list may remain the host's responsibility.
- Do homeowners renting short term need a permit?
- The Office of State Tax Commissioner says renting a house, apartment, or room for less than 30 days is a taxable lodging rental, and the homeowner is responsible for a sales and use tax permit and for collecting and remitting tax that is due.
- Are stays of 30 days or more taxed?
- The state's guideline says lodging occupied by the same person for 30 or more consecutive days is exempt from sales and lodging taxes.
Sources
- Occupancy tax collection and remittance by Airbnb in North Dakota (Tier 1, Airbnb Help Center)
- Sales and use tax guideline: hotels and motels (Tier 1, North Dakota Office of State Tax Commissioner)
- Sales and Use Tax (Tier 1, North Dakota Office of State Tax Commissioner)
- Local Taxes - City and County Taxes (Tier 1, North Dakota Office of State Tax Commissioner)
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General information, not tax advice. Confirm with your state or a tax professional.