North Dakota announces new local tax rates for 2026

North Dakota is updating local sales tax rates in Sherwood, Surrey, Medina, and Walsh County. If you make sales in these areas, check your rates and update your system.

Alex_Lamachenka_TaxCloud

Written by Alex Lamachenka

Head of DemandGen

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Published

TL;DR

North Dakota has published new local sales tax rates taking effect January 1, 2026. Rate changes impact Sherwood, Surrey, Medina, and Walsh County. If you sell into these areas — or file sales tax returns in North Dakota — now’s the time to double-check your rate tables.

What changed

New sales and use tax rates, effective January 1, 2026:

  • Sherwood: 1.5% → 2%
  • Surrey: 2% → 2.5%
  • Medina: 1.5% → 2.5%
  • Walsh County: 0.5% → 1.5%

These rate changes apply to both sales and use tax, and affect all taxable sales within city or county limits.

Who’s affected

  • Online retailers with nexus in North Dakota
  • Sellers shipping to customers in the affected cities or county
  • Anyone manually managing North Dakota rate tables or tax returns
  • Finance teams preparing Q1 2026 filings

Why this matters

Local sales tax changes may seem minor, but:

  • A 0.5–1% error can cause compliance issues
  • Old rates can create miscalculated invoices and under-collected tax
  • Manual rate updates across multiple cities increase audit risk

Even one outdated rate can snowball into a filing or penalty problem. Staying current helps keep your returns accurate and audit-ready.

Next steps

  • Check if you sell to Sherwood, Surrey, Medina, or Walsh County
  • If yes — confirm your sales platform has updated rates
  • If no — consider adding North Dakota to your rate monitoring list
  • If filing in ND — use the updated rates starting January 1, 2026