North Dakota Short-Term Rental Laws (2026)
North Dakota regulates short-term rentals primarily at the state level — below is the verified statewide rule set: whether Airbnb-style rentals are legal, what registration or permits apply, the lodging taxes owed, and how the rules are enforced. Each fact is quoted from official sources and stamped with the date we last verified it.
North Dakota has no statewide short-term rental permit, registration, or operating law — the only state-level obligation is tax: rentals of a house, room, or other accommodation for fewer than 30 days are subject to the 5% state sales tax (plus local option city/county sales taxes and city lodging taxes), and the host must hold a state sales and use tax permit unless a lodging marketplace such as Airbnb or Vrbo collects and remits for them. The state has not enacted any STR preemption statute, so cities and counties (including home rule cities) remain free to license, restrict, or zone short-term rentals locally, and rules vary city by city.
Reviewed by the STR Rule Watch research team against 6 official sources. How we verify data
North Dakota statewide STR rules at a glance
| Legal status | Unregulated |
|---|---|
| Permit required | No |
| Total occupancy taxes | ~8% of gross revenue |
| Enforcement | gov, 701-328-1246). |
State law & local authority
The state imposes no STR zoning rules and has no statute preempting local STR regulation. Land-use control over short-term rentals is entirely local: N.D.C.C. ch. 40-57.3 expressly preserves city taxing authority ('does not limit the authority of a home rule city to levy any taxes authorized by other provisions of law'), and no chapter of the North Dakota Century Code limits municipal power to license, cap, or ban STRs. Cities such as Fargo, Bismarck, and Medora set their own ordinances.
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| North Dakota state sales and use tax (lodging under 30 days)Applies to gross receipts from rental of accommodations for fewer than 30 consecutive days, including 'residential short-term rentals' and 'vacation home rentals'. Host collects under their own sales and use tax permit unless the lodging marketplace's contract makes the marketplace responsible; marketplace facilitators with over $100,000 in ND taxable sales must collect state and local taxes. Local option city/county sales taxes (commonly 0.25%-3%) apply on top based on location. Stays of 30+ consecutive days by the same individual are exempt. | 5% | varies |
| City lodging tax (local option, N.D.C.C. 40-57.3-01)Maximum rate — any city may impose up to 2% on accommodations rented for fewer than 30 days; actual rate varies by city (many impose the full 2%). Collected and administered by the state Tax Commissioner with the sales tax return; proceeds go to the city visitors' promotion fund. | 2% | varies |
| City lodging and restaurant tax (local option, N.D.C.C. 40-57.3-01.1)Maximum rate — an additional city tax of up to 1% on accommodations (and restaurant sales) in cities that adopt it; administered by the state Tax Commissioner. Whether platforms collect these city lodging taxes can vary — hosts should confirm which taxes their platform remits. | 1% | varies |
Enforcement & penalties
State-level enforcement is tax enforcement by the Office of State Tax Commissioner (Sales Tax Compliance Section, salestax@nd.gov, 701-328-1246). City lodging taxes are collected and administered by the Tax Commissioner in accordance with ch. 57-39.2, and the state retains a 3% administrative fee. All other STR enforcement (licensing, zoning, safety) happens at the city/county level.
No STR-specific state penalties. The general sales tax penalty and liability provisions of N.D.C.C. 57-39.2-18 and 57-39.2-18.1 apply to lodging tax returns and administration.
Statewide sources
- Sales Tax: Hotels, Motels, and Lodging Facilities Guideline — ND Office of State Tax Commissioner (content revised 5-2022, reissued 2-2026)retrieved July 20, 2026
- N.D.C.C. Chapter 40-57.3 — City Lodging Tax (North Dakota Century Code)retrieved July 20, 2026
- Sales and Use Tax — ND Office of State Tax Commissionerretrieved July 20, 2026
- Marketplace Facilitator — ND Office of State Tax Commissionerretrieved July 20, 2026
- 69th Legislative Assembly (2025) Bills & Resolutions Index — North Dakota Legislative Branchretrieved July 20, 2026
- North Dakota Vacation Rental Tax Guide — Avalara MyLodgeTax (secondary, used as lead only)retrieved July 20, 2026
City-level coverage in North Dakota
We haven't published city-level rule pages for North Dakotayet — statewide rules above are the operative layer we've verified. Cities may still impose zoning, business-license, or tax requirements on top. Request coverage for a specific North Dakota city with a Pro account.
Compare every state at once in short-term rental laws by state or track North Dakota rule changes on the change tracker.
This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.