North Dakota law does not explicitly allow nor prohibit the practice of subletting. This means that a tenant’s lease will determine whether or not a rented property can be subleased. Renters should read their lease carefully. If it does not grant the right to sublet, a tenant should obtain the landlord’s written permission before doing so.

When seeking permission to sublet, a Landlord Consent Form is an efficient way to get it in writing.

For tax purposes, North Dakota defines a short-term rental (STR) as one that lasts for fewer than 30 consecutive days. Homeowners and renters are responsible for acquiring, collecting, and remitting taxes on short-term rentals unless they have a contract with a lodging marketplace that indicates the lodging marketplace is responsible for collecting and remitting taxes.^[1]

North Dakota short-term rental taxes:

• 5% state sales/use tax^[2]
• Local Lodgings Tax (varies but may not exceed 2%)^[3]
• County and city sales/use tax (varies by locality)^[4]