Costs of Selling Land in North Dakota
Here is what a land seller usually pays in this state, from transfer tax to capital gains. When you sell to us, we pay the closing costs and you pay no fees or commissions.
- Cash offer in 24 hours
- No fees or commissions
- We pay closing costs
- Close in as few as 7 days
Seller Costs in North Dakota at a Glance
| Cost | Typical amount | Who usually pays |
|---|---|---|
| State transfer tax | None | Not applicable |
| Deed recording (county recorder) | $20 for 1 to 6 pages; $65 for more than 6 pages | Set in the contract; often the buyer |
| Title search, abstract update or title insurance | Varies | Set in the contract |
| Closing (escrow) fee | Varies | Set in the contract; often split |
| Prorated property taxes | Varies by tax bill and closing date | Split by the contract to the closing date |
| Federal capital gains tax | 0%, 15% or 20% of long-term gain | Seller |
| North Dakota income tax on the gain | 0%, 1.95% or 2.5% (2025 brackets), after a 40% exclusion of net long-term gain | Seller |
Example: Seller Costs on a $25,000 Land Sale
- State transfer tax
- $0
- Deed recording, 1 to 6 pages (only if the contract puts it on the seller)
- $20
- Total
- $20
North Dakota has no transfer tax. Recording a deed of up to six pages costs $20 under state law. Title, abstract, closing and tax proration costs vary and are not included. When you sell to EasyLotBuyer, we pay the closing costs.
Selling Costs in North Dakota: What to Know
North Dakota has no real estate transfer tax, so selling land there carries few government charges. Recording fees are set by state law, and the rest of the closing costs are set by your contract.
This page lists each cost of selling land in North Dakota, who usually pays it, and the official source. A worked example shows the fixed charges on a $25,000 sale, and a short guide covers capital gains.
Who pays what by custom in North Dakota
With no transfer tax, the purchase contract decides who pays each closing cost. Read the closing cost lines before you sign, because the title work and escrow fee can fall on either side.
When the deed is recorded, the buyer or the buyer's agent must state the full price paid, or an exemption, on the face of the deed under state law. Property taxes are split to the closing date.
- No state transfer tax for either side
- Title work, closing fee and recording: set in the contract
- Property taxes: prorated to the closing date
Recording fees and non-disclosure
County recorders charge the fees in N.D.C.C. 11-18-05: $20 for a deed of one to six pages and $65 for longer documents, plus $3 per page after 25 pages. Deeds that list more than ten sections of land cost $1 more for each extra section.
North Dakota is a non-disclosure state. Sale prices are not published like they are in many states, so recent sold prices for land are hard to find. You can test a rough figure with our land value estimator.
Attorney or title company closing
Most North Dakota land sales close through a title or abstract company that holds the funds and records the deed. An attorney is not part of every closing, but you can hire one to review the contract or an abstract.
If the land is farmland, or mineral rights were split off in the past, expect the title work to take longer.
Capital gains basics (federal and North Dakota)
Federal tax applies to your gain, not the sale price. Gain is the price minus your basis (what you paid plus improvements) and minus selling costs. If you owned the land more than one year, the gain is long-term and the IRS rates are 0%, 15% or 20% depending on your income. If you owned it one year or less, the gain is taxed as ordinary income.
Higher earners can also owe the 3.8% net investment income tax. The closing agent usually reports the sale to the IRS on Form 1099-S. Inherited land usually takes a basis equal to its value at the date of death, which can shrink the gain. This page is general information, not legal or tax advice; ask a tax professional about your own sale.
North Dakota taxes income at low graduated rates. For 2025 a single filer pays 0% up to $48,475, 1.95% up to $244,825 and 2.5% above that. State law also lets you subtract 40% of your net long-term capital gain from North Dakota income (N.D.C.C. 57-38-30.3).
How selling to a cash buyer changes the costs
A listed sale in North Dakota often carries an agent commission plus the seller's share of closing costs. When you sell to EasyLotBuyer, you pay no fees or commissions and we pay the closing costs. We make a cash offer within 24 hours and can close in as few as 7 days.
Taxes on your own gain stay with you whoever buys, because they come from your income, not the closing. If the land has back taxes or liens, they are paid at closing from the sale. We also buy land with title issues or no road access, and land from heirs and estates.
- No agent commission
- No closing costs for you: we pay them
- Back taxes paid at closing from the sale
- Cash offer within 24 hours
Sources
Rules and fees change; check with the county before you act on them.
Selling Cost Questions in North Dakota
Does North Dakota have a real estate transfer tax?
No. North Dakota does not charge a transfer tax on deeds.
How much does it cost to record a deed in North Dakota?
State law sets $20 for a deed of one to six pages and $65 for longer documents.
Do I pay North Dakota tax on a land sale gain?
Possibly. North Dakota lets you exclude 40% of net long-term capital gain, and the 2025 rates are 0%, 1.95% and 2.5%. Many sellers owe little or no state tax. Federal tax still applies.
Who closes a land sale in North Dakota?
Usually a title or abstract company. You can also hire an attorney.
Why are sold land prices hard to find in North Dakota?
North Dakota is a non-disclosure state, so sale prices are not widely published.
Are there closing costs if I sell to EasyLotBuyer?
No. We pay the closing costs and charge no fees or commissions. You still owe any income tax on your gain.