Short-Term Rentals in North Dakota (2026)

1 rule on the books across North Dakota. Select a rule to read the full details.

Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions

Taxes & Fees

Transient occupancy taxes, tourism fees, and other charges that hosts must collect from guests or pay to the city.

North Dakota imposes a 5 percent state sales tax on gross receipts from renting a hotel, motel room, or other…