North Dakota Gas Tax

North Dakota taxes gasoline almost entirely through a flat per-gallon excise of 23.0¢. The only other state charge in the EIA table is an inspection fee of a fraction of a cent, which also applies to kerosene, tractor fuel, heating oil, and diesel. The state does not apply its sales tax to motor fuel, and the rate is not indexed to inflation or fuel prices.

The excise last changed in 2005, when the legislature raised it from 21¢ to 23¢ for both gasoline and diesel. The 21¢ rate itself dated from the 1999 session, which raised the tax from 20¢. Since 2005 the rate has been fixed in cents for two decades.

In the EIA’s July 2026 (revised August 2026) table, North Dakota’s state taxes and fees total 23.0¢ a gallon, the 9th-lowest of the 50 states and D.C., against a 51-jurisdiction average of 33.8¢. Because the whole tax is a fixed cents-per-gallon amount, its share of the pump price falls when gasoline prices rise and grows when they fall. Current prices are on the North Dakota gas prices page.

Every state that borders North Dakota posts a higher state total in the EIA's July 2026 table: 3 of 3. South Dakota is the bordering state with the lowest total, 30.0¢ (EIA table, July 2026), and North Dakota's 23.0¢ sits 7.0¢ below it. Minnesota shows 32.7¢ (EIA table, July 2026), which leaves North Dakota 9.7¢ below. Montana, the bordering state with the highest total, shows 33.8¢ (EIA table, July 2026), and North Dakota is 10.7¢ below Montana.

Montana's 33.8¢ matches the 33.8¢ average across the 50 states and D.C. North Dakota's 23.0¢ is 10.7¢ below that average, which is the same gap the July 2026 table gives against Montana.

Toward the ends of the July 2026 table, Alaska carries 9.0¢ and California carries 73.6¢. North Dakota's rank is 9th-lowest (EIA table, July 2026), with 8 jurisdictions lower and 42 higher.

Adding the 18.4¢ federal tax to the state total gives 41.4¢ in the EIA's July 2026 table, and the state's part of that combined figure is 56%. Excise accounts for 100% of North Dakota's state total, and the other state taxes and fees line reads 0.0¢ (EIA table, July 2026).

In the EIA's July 2026 table, county and local taxes are excluded because the EIA lists only state taxes of general application. The same table shows no local option gasoline taxes for North Dakota.