Required for BEV/PHEV EV surcharge lookup.
Auto-fills county surtax once sheet is configured.
Populated from the Washington rates sheet once configured.
BEV/PHEV: $0 air-quality fee; no EV registration surcharge
Sets combined state+local TPT and AQ compliance fee
Reduces taxable base for TPT / use tax
VLT: 60% of MSRP year 1, then −16.25%/yr
~3–4 mi/kWh typical BEV
$8 reg + $1.50 AQ (excl. VLT)
Populated from the Illinois rates sheet once configured.
Populated from the Florida rates sheet once configured.
Populated from the Texas rates sheet once configured.
Populated from the Louisiana rates sheet once configured.
Reduces sales tax base (new/used only)
12 = full year (renewals always full year)
Used to calculate depreciation for ad valorem tax
5% first 15 days + 5% per 30 days, max 25%
Used for sales/use tax calculation (new & transfer only)
≤60 days = $25; >60 days = max($75, 2× annual reg)
Sets motor-vehicle property tax rate (state 0.45% + local)
Used for 6% motor vehicle usage tax (KRS 138.460)
For annual motor-vehicle property tax; leave blank to use price
Credit for similar tax already paid in another state
Weight-distance tax $0.0285/mile
~25–30 kWh/100 mi ≈ 3.3–4.0 mi/kWh
KY residential avg ~15¢/kWh
Includes ~3.2¢/kWh KY DCFC excise (KRS 138.477)
Base $11.50 + clerk $6 + tech $3
Sets sales tax rate and local permissive registration tax
Reduces sales tax base
Permissive tax prorated 50% if ≤7 months
~25–30 kWh/100 mi ≈ 3.3–4.0 mi/kWh
Wall-to-battery (typical 0.85–0.90)
OH residential avg ~15–20¢/kWh
OH public avg ~$0.43; DCFC often $0.60+
e.g. Adams REC $300, AES signup bonuses
Used for payback years (ΔPrice ÷ annual savings)
Sets combined sales tax (2% state + county + city)
Reduces sales tax base
Typical AL title fee (adjust if your county differs)
~30 kWh/100 mi ≈ 3.33 mi/kWh
Wall-to-battery (typical 0.85–0.90)
AL residential avg ~16.8¢/kWh
AL public avg ~$0.45; DCFC often $0.60+
~$3.80 + 30¢ state + 18.4¢ federal (also used for ICE compare)
Alabama Power L2 rebate
Used for payback years (ΔPrice ÷ annual savings)
Alabama Power TOU
Alabama Power TOU
Sets wheelage tax and county excise
Sets registration depreciation year
Used for §168.013 registration tax & EV surcharge (often = MSRP)
Reduces sales tax base
New plate fee if applicable
Optional dealer documentation (~$200–$275)
~3.3 mi/kWh typical MN BEV
Wall-to-battery (typical 0.85–0.90)
MN residential avg ~16.9¢/kWh
MN public avg ~$0.22–$0.68/kWh; DCFC often higher
MN avg ~$4.02/gal (also used for ICE compare)
Xcel Energy L2 rebate up to $500
Leave 0 to auto-match ICE reg without EV surcharge
Used for payback years (ΔPrice ÷ annual savings)
US DOE avg ~$0.101/mi for ICE
US DOE avg ~$0.061/mi for EV
MN full-coverage avg ~$1,554/yr
EVs often ~15–20% higher than ICE avg
$0.05/kWh public DCFC excise (2027+); 0 to exclude
Xcel Energy Time-of-Day peak
Xcel Energy Time-of-Day off-peak
Sets MVA base fee; EMS $40/yr included in schedule
EV surcharge $125 BEV / $100 PHEV (Jan 2025+)
Optional county/municipal transportation tax
Prior state sales/excise % if transferring into MD (0 = full 6.5%)
~28 kWh/100 mi for Model 3–class BEV
Wall-to-battery (typical 0.85–0.90)
MD residential avg ~22.1¢/kWh
MD public avg ~34.4¢/kWh
Also used for ICE comparison
Pepco/BGE L2 rebate
ICE Class A without EV surcharge
Used for payback years (ΔPrice ÷ annual savings)
Pepco/BGE TOU peak
Pepco/BGE TOU off-peak
Iowa Code §321.116 — BEV $130 / PHEV $65 / motorcycle EV $9
Value fee: 1% if ≤12 yrs old; 0.75% if older
$0.40 per 100 lb (Iowa Code §321.109)
Used for value registration fee and new-registration tax
Credit capped at $4,000 for new-registration fee
~30 kWh/100 mi ≈ 3.33 mi/kWh
Wall-to-battery (typical L2 ~90%)
Iowa residential avg ~13.4¢/kWh (EIA 2024)
Typical IA public L2 ~30¢; DCFC ~55¢
Iowa Code §452A.41 — non-residential charging
Comparable ICE without EV surcharge
Used for 5-/10-year NPV of annual operating cost
EV surcharge $175 / hybrid $75 (2026)
Autos use flat $85; trucks use GVWR tiers
Used for EV surcharge eligibility notes (≤8,000 lb)
Sets sales tax rate and county wheel tax from sheet
Auto-filled from county; override if city levy differs
Auto-filled from county sheet (state + county + city)
Typical dealer processing ~$100–$300
~30 kWh/100 mi ≈ 3.3–3.5 mi/kWh
WI residential avg ~19.7¢/kWh (2026)
Typical WI DCFC ~50–60¢/kWh (sales-tax exempt)
Typical WI utility L2 rebate $400–$800
Auto base without EV/hybrid surcharge
AAA EV avg ~$949/yr
AAA ~$1,694/yr
N.C.G.S. §20-87(13–13a) — BEV $214.50 / PHEV $107.25
County ad valorem at renewal (~0.5–1.5% of value)
Enter DMV-assessed pilot amount for your miles
3% Highway Use Tax (no state sales tax on vehicles)
Lease tax = 3% (cap $2,000) in lieu of HUT
~3.5 mi/kWh typical economy BEV
L2 ~90%; DCFC ~85%
No NC sales tax on residential electricity
e.g. Duke EV Charger Prep credit
Base EV fee ~$63.05 + road-usage (BEV/PHEV)
Sets sales/use tax and emissions code from sheet
Used for simplified weight registration fee
Age fee: <7yr $12 · 7–9 $10 · ≥10 $7 (eff. 7/1/2026)
Enter from county SOT table (varies by age/value)
Typical zone fee; location sets emissions code
Auto-filled from location (combined sales tax)
2026: $750 base + $2,500 low-cost bonus (MSRP ≤ $80k)
Income-qualified: up to $9,000 new / $6,000 used
~3–4 mi/kWh typical BEV
L2 ~90%; DCFC ~85%
CO residential avg ~16.5¢/kWh
Typical DCFC ~$0.35–$0.50/kWh
CO gas excise tax $0.22/gal (included in pump price)
e.g. Xcel Energy $500 L2 rebate
BEV $180 flat / PHEV $56.50 / hybrid $21.75 (2026)
Sets sales tax, corridor fee, and APC (ICE)
Sets age-based uniform fee (new ~$150)
>14,000 lb uses heavy registration tier
Auto-filled from location sheet
$10 in adopting counties (§41-1a-1222)
ICE only in I/M counties; EVs exempt
~3–4 mi/kWh typical BEV
2026 gas tax 52.4¢ → BEV light ~$267 / PHEV ~$113.50
MCL 257.801 weight tax; >8,000 lb = heavy EV surcharge
Indexes EV surcharge above 19¢ (2026: 52.4¢)
Not enacted statewide as of 2026 (default $0)
Use tax on (price − trade-in) × 6%
~$10–$15 for 1-year; $29 for 2-year
~0.35 kWh/mi ≈ 2.86 mi/kWh
§56-3-645: BEV $120 / PHEV&hybrid $60 biennial
Sets millage + flat fees for property tax
Base reg e.g. 4,001–5,000 lb = $40 biennial
Used only if “use sales tax instead of IMF”
~3–4 mi/kWh typical BEV
~half of biennial base + DMV
AFV fee by GVW (eff. Oct 2025): EV $110 / PHEV $85 / HEV $60 under 6,000 lb
Leave 0 to use class default; overrides class bracket when set
Typical specialty $40–$50; vanity $50
e.g. bike-friendly +$25/yr
Also used for DNREC rebate MSRP tiers
Document fee on (price − trade-in) × 5.25%
DE avg ~9,800 mi/yr
~0.30 kWh/mi ≈ 3.33 mi/kWh
Delmarva EVsmart L2 rebate ~$300
Insurify illustrative averages
Default ~50% after 5 years
BEV $120 / PHEV $50 / e-motorcycle $20 per year (unchanged through 2026)
Typical passenger ~$50–$100/yr (class-dependent)
Road-use and base fees multiply by period years
Excise on (price − trade-in) × 5%; no local vehicle sales tax
Optional: up to $7,500 new / $4,000 used if eligible (no ND state rebate)
~4 mi/kWh typical small BEV
L2 public ~$0.25; DCFC ~$0.35–$0.50
Typical ND co-op L2 rebate $100–$750
BEV $100 / PHEV $50 annual decal (W.S. 31-3-102)
Sales tax from WY locality sheet
County fee = 3% × (factor × factory price)
Full year = 12; mid-year first registration prorates
Required for trailer / commercial state fee
Original factory price (used for ad valorem even on used vehicles)
Auto-filled from locality (state 4% + local)
~3–4 mi/kWh typical BEV
BEV $100 / PHEV $50 (eff. July 1, 2023)
Used when class is over 8,000 lb ($1.06 per 100 lb)
Optional town tax (RSA 261:153); e.g. Manchester ~0.3–1.8% of value
Vanity plates typically $60 (new/used only)
Used for TCO only (no NH sales tax)
~3–4 mi/kWh typical BEV
Default ~75% home / 25% public
NHEC $300 L2 rebate (if applicable)
BEV $100/yr (eff. July 1, 2026); PHEV exempt
10+ years old → 30% license fee discount
Optional; class dropdown is primary
Varies by county (often $0–$5/wheel)
Typical plate mail-out on new/used
Often $10 issuance (new/used)
Typically $10 if lien recorded
~3–5 mi/kWh typical BEV
L2 ~15–25¢/kWh; DCFC often timed
e.g. Black Hills Energy up to $500 L2
No separate EV surcharge — BEV uses $32.50/2yr floor
DMV 100-lb brackets · 2,951–3,050 lb = $48.50/2yr
Sets sales tax rate + county use tax / MCTD
$50 through 3/31/2028; drops to $5 after
Optional; capped at $175
EVs exempt from emissions — safety only
For Drive Clean Rebate tier
~3–5 mi/kWh typical BEV
State charger credit up to $500 (to 6/30/26)
BEV $200 / HEV·PHEV $100 (2024–2026 renewals)
Used for truck class (≥26,000 lb or Truck class)
Sets sales tax; Davidson/Shelby preset wheel tax
Davidson $55 · Shelby $50 · others often $0
~3–5 mi/kWh typical BEV
No TN purchase rebate; federal 30C to 6/30/26
MA EV surcharge = $0 (2026)
Sets excise depreciation factor
Original MSRP drives assessed value
Typically $25 if financed
BEVs exempt from emissions; still pay safety
Federal new-EV credit (30D) ended 9/30/2025 — shown as $0 for 2026 purchases. HOV Clean Air decals ended 9/30/2025.
~3–5 mi/kWh typical BEV
Heavy EV decal tiers above 18,000 / 36,000 lb
State 4.225% + local from sheet
Often $2 on ownership transfer
Avg MO utility L2 rebate ~$250
~3–5 mi/kWh typical BEV
~10¢/mi × 12k
~6¢/mi × 12k
BEV uses EV fee tier regardless of MPGe
>26,000 lb → weight-mile (not passenger reg)
DEQ rebates typically require ≥10 kWh
Oregon does not credit trade-in against privilege tax
Typical new $26 · transfer $30
PGE / Pacific Power L2 typically $300–$500
Clean-Air HOV stickers expired 9/30/2025 — no HOV access in 2026. Only one DEQ rebate path (standard or Charge Ahead).
~3–5 mi/kWh typical BEV
~0–19 MPG biennial $126 → $63/yr
CT EV surcharge = $0 (2026). EV/PHEV skip Clean Air fee.
>8,550 lb personal pickup may use §14-47 commercial rates
70% assessment × mills / 1000 (town-specific)
Eversource / UI L2 often up to ~$1,000
NV EV surcharge = $0. EV specialty plate is BEV-only.
Sets GST depreciation age
From county sheet; Clark/Washoe also get +1% GST supplemental
DMV value = 35% × MSRP (NRS 371)
First-time $28.25 · older often $7.25
HOV Clean Air / AFV access ended 9/30/2025. Federal 30D/25E timing depends on delivery date.
Passenger: BEV $165 / PHEV $100 / HEV $70 (eff. Jan 1, 2026)
Passenger base $30 (≤4,500) / $40 (>4,500). Light trucks ≤12,000 use EV flat fees.
Renewals use 12. New/transfer may prorate (K.S.A. 8-134).
State 6.5% + local from sheet
Typically ~$5; varies by county
NEV class is EV-fee exempt even if marked electric
Passenger ≤8k lb: $69 (1–2 yrs) / $57 (3–6) / $45 (7+)
Over 8,000 lb uses §49-434 weight schedule
State 6% + local (max 9%). Auto-fills from county.
County title admin added separately
Idaho has no state EV purchase rebate. Federal 30D generally ended for purchases after 9/30/2025.
BEV/H2 $150; PHEV & EV motorcycle $75 (LB1317 / Jan 2025)
Plate $4.10 on new/used only (not renewal)
Passenger base $15. Trucks use weight tiers (e.g. 6,001–8,000 lb = $25).
State 5.5% + local from sheet
e.g. LES ~$500 smart charger; OPPD programs vary
Nebraska has no state EV purchase rebate or tax credit.
Maine has no EV registration surcharge or mileage tax (2026).
Excise mill rate declines with age (2.40% → 0.40%).
Municipal excise uses original MSRP, not sale price.
29-A §603 — due on new/used, not renewal
Up to ~$5,000–$7,000 new EV with off-peak charger (if eligible)
Maine has no state income-tax credit for EV purchase. No sales-tax exemption for EVs.
Flat annual surcharge only — no WV mileage / RUC tax.
Class 3–4 levy from sheet (personal property tax)
Assessed at 60% of this value × levy rate
e.g. APCo charger rebate (~$250) if eligible
West Virginia has no state EV purchase rebate. Federal 30C home charger credit may apply through 6/30/2026.
WV average ~16,876 mi/yr
≈30 kWh/100 mi default
Class 1 BEV $130 / PHEV $70 (≤6,000 lb)
Age tiers: 0–4 / 5–10 / 11+ years
Sets EV fee class (1–4)
+$825 if MSRP > $150k and ≤10 yr old
Optional; max 0.7% of value (61-3-537)
Montana has no state EV purchase rebate. Public charger electricity tax is 3¢/kWh (15-70-802) — not applied to home charging.
≈33.7 kWh/100 mi (100 MPGe)
Public supply may include 3¢/kWh charger tax
≈$217 + parks/forest for new ICE
EVs renew biennially (no permanent registration)
≤5k $180 · 5–12k $268 · 12–18k $516 · >18k $662 (biennial)
Typically $15 if recording a lien
Anchorage MVRT repealed; enter borough tax if applicable
Anchorage/Fairbanks ICE ~$2; BEVs exempt
e.g. Alaska Power & Tel ~$500 if eligible
Alaska has no statewide sales tax and no state EV purchase credit in 2026.
≈30 kWh/100 mi default
≈$180 biennial ÷ 2
Only BEVs get the $40 Class V rate (not PHEVs)
Excise tiers: ≤3,499 / 3,500–4,999 / ≥5,000. BEVs −1,000 lb after year 2.
DC infrastructure credit = 50% up to $1,000 (expires 12/31/2026)
DC has no EV purchase rebate. No per-mile EV fee. Emissions inspection waived for BEVs.
DC average VMT is low (~4,600); default 8,000
Annual surcharge effective Jan 1, 2026 (no per-mile EV fee)
Override if your DMV notice differs (motorcycle default $23)
PowerUp RI residential rebate typically up to $1,000–$1,500
RI average VMT ≈ 10,000 mi/yr
State OER: L2 $0.28 · DCFC $0.39
Default $89 annual / $163 biennial (auto-updates with period)
Optional; varies by town (~1–2% of value)
Default 12,000 (VT rural drivers often higher)
BEVs pay RUC (not the old $50 alt-fuel line). Maui adds $100 EV / $50 hybrid.
State: 1.75¢/lb ≤4k; 2¢ 4–7k; 2.25¢ >7k. Plus county ¢/lb.
Flat $50 option ends 6/30/2028; then RUC only.
State GET 4% + county surcharge (e.g. Honolulu 0.5%)
Up to $500/port (L2) through 6/30/2026 — enter if claimed
Hawaii has no state EV purchase tax credit. EVs keep HOV lane use and free government parking (HRS §291-71).
Age 5+ uses reduced base fee
≤2k / 2–3k / >3k classes. >26k uses WDT.
No NM state EV purchase rebate. Federal 30D/25E generally ended for purchases after 9/30/2025.
North Dakota electric vehicle owners pay a flat annual road-use fee on top of standard license plate charges: $120 per year for a battery-electric car or truck, $50 for a plug-in hybrid, and $20 for an electric motorcycle. These fees replace the gasoline tax that conventional drivers pay at the pump. At purchase, buyers face a 5% motor vehicle excise tax rather than the general sales tax. The good news for EV owners is that North Dakota electricity is among the cheapest in the country—about 11.5 cents per kilowatt-hour for residential customers—and many co-ops offer overnight charging rates as low as 4 to 6 cents. Federal tax credits of up to $7,500 on new EVs and $4,000 on used EVs can further reduce upfront cost, though North Dakota offers no state purchase rebate. This guide explains every major fee, tax, incentive, electricity rate, and calculation step in plain English so you can estimate what it really costs to register and own an EV in North Dakota in 2026.
North Dakota sits at an interesting crossroads for electric vehicle ownership. The state has wide open roads, long winter driving distances, and some of the lowest electricity prices in the United States. Gasoline averaged about $3.90 per gallon in mid-2026. At the same time, residential power runs near 11.5 cents per kilowatt-hour statewide. That combination means an EV charged at home can cost roughly one-quarter as much per mile for energy as a comparable gasoline car.
Registration tells a different part of the story. Since 2019, North Dakota has charged battery-electric vehicles an extra $120 per year at registration renewal. Plug-in hybrids pay $50 because they still buy gasoline and contribute fuel tax at the pump. Gasoline-only vehicles pay no road-use surcharge but do pay roughly 23 cents per gallon in combined state and federal fuel taxes embedded in the pump price. The EV road-use fee is North Dakota’s way of ensuring electric drivers contribute to highway maintenance even when they never visit a gas station.
At purchase, North Dakota applies a 5% motor vehicle excise tax on the vehicle price (after trade-in and manufacturer rebates). This is separate from the general 5% state sales tax, which does not apply to titled motor vehicles. There are no local sales or use taxes on vehicle purchases in North Dakota, which keeps the tax picture simpler than in many other states.
Federal incentives remain important in 2026. The Inflation Reduction Act extended the Clean Vehicle Credit through 2032 for qualifying new EVs (up to $7,500) and used EVs (up to $4,000). Credits can often be transferred at the point of sale, reducing what you finance or pay upfront. North Dakota itself offers no state EV purchase rebate, but electric cooperatives and utilities across the state provide Level 2 home charger rebates ranging from about $100 to $750.
A proposed 2025 bill (HB 1382) would have raised EV fees to $150 for battery-electric vehicles and $60 for plug-in hybrids. That bill failed, so 2026 fees remain at the 2019 statutory levels. Anyone building a total cost of ownership calculator for North Dakota needs these registration fees, excise tax rules, cheap electricity assumptions, and federal credit eligibility rules in one place. That is what this guide provides.
North Dakota EV Road-Use and Registration Fees
North Dakota Century Code Section 39-04-19.2 imposes an annual road-use fee on electric vehicle registrations. The fee is collected at the start of each registration period, deposited into the Highway Tax Distribution Fund, and is non-transferable when you sell the vehicle. It applies in addition to all normal license plate and title fees.
Statutory EV road-use fees (2026)
| Vehicle type | Annual road-use fee | Definition |
|---|---|---|
| Battery-electric (BEV) | $120 | Propelled solely by an electric motor; no internal-combustion engine |
| Plug-in hybrid (PHEV) | $50 | Draws energy from both a fuel engine and an electric receptacle |
| Electric motorcycle | $20 | One- to three-wheeled vehicle powered by battery-only electric motor |
| Gasoline / diesel | $0 | No road-use surcharge; fuel tax paid at pump |
These rates were established by 2019 session law and remain unchanged through 2026. North Dakota does not issue special EV license plates beyond the standard design. The road-use fee simply adds to your registration bill. Conventional hybrids without a plug-in charging port are treated as gasoline vehicles and pay no EV road-use fee.
Base registration and title fees
Standard passenger vehicles also pay base license fees that vary by vehicle class. Representative amounts from the North Dakota Department of Transportation motor vehicle registration manual include:
- Base license fee: roughly $50 to $100 per year depending on vehicle class (passenger cars typically near the lower end)
- Title fee: $5 one-time at initial titling
- Waste disposal fee: $1.50 on initial title
North Dakota commonly uses one- or two-year registration cycles. If you register for two years at once, you pay two years of base fees and two years of EV road-use fees upfront. To compare annual costs, divide the total by the number of years on your registration.
Heavy trucks and weight-based fees
Heavier trucks and buses pay registration based on gross vehicle weight and axle configuration under NDCC Section 39-04-19 and related rules. These weight-based schedules apply equally whether the truck runs on diesel or electricity. There is no separate EV weight surcharge beyond the standard $120 road-use fee for a battery-electric truck that qualifies as a road-use-fee vehicle under the statute.
North Dakota does not impose a per-mile road tax on passenger vehicles. The EV road-use fee is the sole fuel-tax replacement charge for electric drivers. Commercial truck mileage taxes were repealed long ago.
Example 1: Compact Battery-Electric Car (One-Year Registration)
Scenario: 2026 Chevrolet Bolt or similar; passenger class; battery-electric.
Base license fee (est.): $60.00 EV road-use fee (BEV): $120.00 ────────────────────────────────────────── Total annual registration: $180.00 Road-use cost per mile (12,000 mi): $120 ÷ 12,000 = 1.0¢/mi
Compared with a gasoline car paying only about $60 in base registration, the EV owner pays $120 more per year in road-use fees.
Example 2: Plug-in Hybrid (Two-Year Registration)
Scenario: Toyota RAV4 Prime or similar PHEV; two-year tag purchased at once.
Base license (2 yr, est.): $120.00 PHEV road-use fee (2 yr): $100.00 ($50 × 2) ────────────────────────────────────────── Total paid at registration: $220.00 Annualized cost: $110.00/yr Road-use per mile (12,000 mi/yr): $50 ÷ 12,000 = 0.42¢/mi
Plug-in hybrids pay less than full EVs because they still contribute gasoline tax when running on fuel.
Example 3: Electric Motorcycle
Scenario: Zero SR/F or similar electric motorcycle registered in North Dakota.
Base motorcycle registration (est.): $25.00 Electric motorcycle road-use fee: $20.00 ────────────────────────────────────────── Total annual registration: $45.00
Important: The EV road-use fee is charged every registration period until the legislature changes the law. HB 1382 in 2025 proposed raising fees to $150/$60 but did not pass. Monitor future legislative sessions for possible increases tied to highway funding debates.
References:
- North Dakota Century Code §39-04-19.2 — electric vehicle road-use fees
- North Dakota Session Law 2019 — original EV fee enactment
- North Dakota Department of Transportation — Motor Vehicle Registration Manual
- North Dakota Legislative Assembly — HB 1382 (2025, failed)
North Dakota Vehicle Excise Tax and Related Charges
Understanding North Dakota vehicle taxes requires separating the general sales tax from the motor vehicle excise tax. They are related but not identical.
5% motor vehicle excise tax
Under NDCC Section 57-40.3-02, North Dakota imposes a 5% motor vehicle excise tax on the purchase price when you title a vehicle. Dealers typically collect this at the time of sale. The taxable price is generally the purchase amount after trade-in allowance and manufacturer rebates are applied.
Motor vehicle sales are exempt from local sales tax. You pay the 5% excise at titling, not an additional city or county sales tax on top. Out-of-state purchases brought into North Dakota are subject to a similar 5% use tax at titling under the same statutory framework.
General sales tax (not on titled vehicles)
North Dakota’s general state sales tax is also 5%. Home-rule cities may add local sales tax on general goods (up to a combined cap), but titled motor vehicles follow the excise tax path instead. Calculator logic should apply 5% excise on purchase price, not a stacked sales plus local rate.
Electricity taxes
Residential electricity is not subject to North Dakota sales tax. A minor Electric Distribution Tax of $0.80 per megawatt-hour delivered applies to utility bills. That equals about 0.08 cents per kilowatt-hour—negligible in EV cost calculations.
Example 1: New EV Purchase With Trade-In
Scenario: $40,000 new EV; $10,000 trade-in; no manufacturer rebate.
Purchase price: $40,000.00 Trade-in allowance: -$10,000.00 Taxable amount: $30,000.00 Motor vehicle excise (5%): $1,500.00 Title fee: $5.00 Waste disposal fee: $1.50 First-year registration (est.): $180.00 ────────────────────────────────────────── Upfront charges beyond vehicle: $1,686.50 (before federal tax credit)
Example 2: Out-of-State Purchase Titled in ND
Scenario: $28,000 used EV purchased in Montana; no tax paid elsewhere; titled in North Dakota.
Purchase price: $28,000.00 ND use/excise tax (5%): $1,400.00 Title + waste disposal: $6.50 Registration (BEV, est.): $180.00 ────────────────────────────────────────── Titling and registration: $1,586.50
References:
- North Dakota Century Code §57-40.3-02 — motor vehicle excise tax
- North Dakota Office of State Tax Commissioner — motor vehicle tax guidelines
- North Dakota Century Code §57-39.2-05 — general sales tax provisions
North Dakota Electricity Rates and Charging Costs
North Dakota ranks among the lowest-cost states for electricity. That advantage makes home EV charging especially affordable compared with coastal states where residential rates often exceed 20 cents per kilowatt-hour.
Residential and commercial averages
According to U.S. Energy Information Administration data, North Dakota average retail electricity prices in 2024 were approximately:
- Residential: 11.5 cents per kWh
- Commercial: 7.2 cents per kWh
- All sectors combined: about 7.93 cents per kWh
For 2026 calculator defaults, use 11.5 cents per kWh for standard home charging unless the user selects a cooperative time-of-use plan.
Time-of-use and off-peak EV rates
Many North Dakota electric cooperatives and utilities offer optional EV or time-of-use rates that reward overnight charging:
- Montana-Dakota Utilities (MDU): optional TOU with summer on-peak (noon to 8 p.m.) near 7 cents and off-peak around 3 to 4 cents per kWh
- Nodak Electric: EV rate with late-night hours (midnight to 10 a.m. in summer) near 6 cents per kWh
- Cass County Electric Cooperative: off-peak nights and weekends near 5 cents versus on-peak near 22 cents
Drivers who charge exclusively off-peak can cut home charging cost by more than half compared with flat residential averaging.
Public charging
When you charge away from home in North Dakota, expect higher per-kilowatt-hour prices:
- Level 2 public: about 20 to 30 cents per kWh (example: Fargo hotel charger at 20 cents)
- DC fast charging: about 35 to 50 cents per kWh depending on network (Tesla Supercharger, Electrify America, etc.)
For calculator defaults, use 25 cents per kWh for public Level 2 and 35 cents per kWh for DC fast charging unless the user specifies otherwise.
Energy cost per mile comparison
Modern compact battery-electric vehicles average about 4 miles per kilowatt-hour (0.25 kWh per mile) in mixed driving. At North Dakota residential rates:
- EV energy cost: 11.5¢ × 0.25 kWh/mi = 2.9 cents per mile
- Gasoline at 30 mpg and $3.90/gal: $3.90 ÷ 30 = 13 cents per mile
On energy alone, the EV uses roughly one-quarter the fuel cost of a typical gasoline sedan. Adding the $120 annual road-use fee at 12,000 miles per year adds about 1 cent per mile, for a combined operating cost still well below gasoline.
Example 1: Home Charging Only (12,000 mi/yr)
Scenario: Compact EV at 4 mi/kWh; residential rate 11.5¢/kWh.
Annual kWh: 12,000 ÷ 4 = 3,000 kWh Electricity cost: 3,000 × $0.115 = $345.00/yr Cost per mile (energy): 2.9¢/mi EV road-use fee: $120/yr → +1.0¢/mi Combined energy + road-use: 3.9¢/mi
Example 2: Off-Peak Cooperative Rate (12,000 mi/yr)
Scenario: Cass County Electric off-peak at 5¢/kWh; 95% of charging off-peak.
kWh needed: 3,000 Off-peak (95%): 2,850 × $0.05 = $142.50 On-peak (5%): 150 × $0.22 = $33.00 ────────────────────────────────────────── Annual electricity cost: $175.50 (saves ~$170 vs. flat 11.5¢ rate)
Example 3: 60 kWh Charge Session Comparison
Home (11.5¢/kWh): 60 × $0.115 = $6.90 (~200 mi range) Public L2 (25¢/kWh): 60 × $0.250 = $15.00 DC fast (35¢/kWh): 60 × $0.350 = $21.00
References:
- U.S. Energy Information Administration — North Dakota electricity profile
- Montana-Dakota Utilities — time-of-use rate schedules
- Nodak Electric Cooperative — EV rate program
- Cass County Electric Cooperative — off-peak EV charging rates
- AAA — North Dakota gasoline price averages (July 2026)
Federal Tax Credits, Utility Rebates, and State Incentives
Federal Clean Vehicle Credit (new EVs)
Internal Revenue Code Section 30D provides up to $7,500 for qualifying new clean vehicles. As of 2026, the Inflation Reduction Act extended this credit through 2032 with battery mineral, component sourcing, final assembly, MSRP cap, and buyer income requirements. MSRP caps are $55,000 for cars and $80,000 for trucks and SUVs. Income limits are $150,000 for single filers and $300,000 for joint filers. A partial credit of $3,750 applies when only one domestic content threshold is met.
Many dealers can transfer the credit at point of sale, reducing the amount you finance or pay upfront. Verify eligibility on the IRS qualified vehicle list before relying on the full $7,500 in your budget.
Used Clean Vehicle Credit
IRC Section 25E offers up to $4,000 (30% of sale price) for qualifying pre-owned EVs. The vehicle must be at least two model years old, sell for $25,000 or less, and meet buyer income limits ($75,000 single / $150,000 joint). Dealer sales are required for the used credit pathway.
Home charger credit
IRC Section 30C provides 30% of installation cost up to $1,000 for residential Level 2 charging equipment. Commercial installations can qualify for larger credits. Location and income eligibility rules apply under current IRS guidance.
No North Dakota state purchase rebate
Unlike Colorado, Maryland, or Delaware, North Dakota does not offer a state tax credit or cash rebate for EV purchases as of 2026. Federal credits and utility programs are the primary purchase-side incentives.
Utility charger rebates (2026 examples)
| Utility / cooperative | Level 2 rebate | Notes |
|---|---|---|
| Nodak Electric | Up to $750 | Home charger installation |
| Cavalier Rural Electric | Up to $500 | Qualifying equipment |
| Otter Tail Power | $500 | Residential program |
| Verendrye Electric | $500 | Requires TOU enrollment |
| Central Power Electric Cooperative | $100 | Level 2 rebate |
These rebates stack with the federal charger credit where eligibility rules allow. Check each utility’s current program page before installation.
Other North Dakota EV policies
- HOV lanes: North Dakota does not offer solo HOV access or special EV parking subsidies
- EV charging parking: NDCC Section 39-13-06 requires signed EV charging spaces; unauthorized parking carries a $50 fine
- NEVI infrastructure: Federal National Electric Vehicle Infrastructure funding is expanding fast-charger corridors; improves access but does not directly change registration fees
Example 1: New EV With Point-of-Sale Credit
Scenario: $42,000 qualifying new EV; full $7,500 IRC §30D credit transferred at sale.
MSRP / purchase price: $42,000.00 Motor vehicle excise (5%): $2,100.00 Federal credit (at sale): -$7,500.00 Net price after credit: $34,500.00 (excise still due on full price unless dealer structure differs)
Confirm with your dealer how excise tax and federal credit interact on the purchase contract.
Example 2: Charger Install With Rebates
Scenario: $800 Level 2 charger install; Nodak Electric $750 rebate; federal §30C credit on remainder.
Installation cost: $800.00 Utility rebate: -$750.00 Out-of-pocket before IRS: $50.00 Federal 30% credit on $800: -$240.00 (IRS credit based on qualifying basis; confirm with tax preparer)
References:
- Internal Revenue Code §30D, §25E, §30C — clean vehicle and charger credits
- IRS — qualified clean vehicle lists and transfer guidance
- Plug In America / U.S. DOE Alternative Fuels Data Center — credit summaries
- North Dakota electric cooperatives — EV charger rebate program pages
- North Dakota Century Code §39-13-06 — EV charging space signage
How the North Dakota EV Cost Calculator Works
A North Dakota total cost of ownership calculator combines registration road-use fees, excise tax, energy or fuel costs, optional insurance and maintenance, federal credits, and utility rebates. Here is the step-by-step logic.
Step 1: Determine vehicle type and road-use fee
Select battery-electric ($120/year), plug-in hybrid ($50/year), or electric motorcycle ($20/year). Add the base license fee from the DOT schedule (typically $50 to $100 for passenger vehicles). If registration covers multiple years, divide the total by the number of years for annual comparisons.
Step 2: Calculate purchase tax
- Taxable base = purchase price minus trade-in and applicable manufacturer rebates
- Motor vehicle excise = taxable base × 5%
- Add one-time title fee ($5) and waste disposal fee ($1.50) on initial purchase
- Subtract federal new or used EV credit if eligible and chosen to apply at purchase
Step 3: Estimate annual energy or fuel cost
Battery-electric:
kWh per year = Annual miles ÷ miles per kWh Electricity cost = kWh per year × blended $/kWh rate
Plug-in hybrid: split miles between electric mode (kWh) and gasoline mode (gallons) based on user-entered electric driving fraction or EPA electric range.
Gasoline comparison:
Gallons per year = Annual miles ÷ MPG Fuel cost = Gallons × $/gallon
Step 4: Compute road-use cost per mile
Road-use ¢/mi = (Annual EV fee) ÷ (Annual miles)
At 12,000 miles and $120 fee, that is 1.0 cent per mile. Compare to gasoline fuel tax embedded in pump price: roughly 23 cents per gallon state plus federal tax, or about 0.8 cents per mile at 30 mpg.
Step 5: Total annual and multi-year ownership cost
Annual operating = Energy/fuel + Registration + Insurance + Maintenance Annualized purchase tax = Excise tax ÷ Ownership years 5-year TCO = (5 × Annual operating) + Purchase price − Resale value − Credits/rebates
Recommended calculator defaults
| Input | Default | Typical range |
|---|---|---|
| Annual miles | 12,000 | 5,000–20,000 |
| Electricity rate (home) | 11.5¢/kWh | 4–25¢ |
| Gas price | $3.90/gal | $2.50–$5.00 |
| EV efficiency | 4.0 mi/kWh | 3.0–4.5 |
| ICE MPG | 30 mpg | 20–50 |
| BEV road-use fee | $120/yr | Statutory |
| PHEV road-use fee | $50/yr | Statutory |
| Excise tax rate | 5% | Statutory |
| Base registration | $60/yr | $50–$100 |
| Public L2 rate | 25¢/kWh | 20–30¢ |
| DC fast rate | 35¢/kWh | 30–55¢ |
Suggested input groups: vehicle type and price, driving and efficiency assumptions, charging mix (home / public L2 / DC fast percentages summing to 100%), registration period (one or two years), and incentive toggles for federal credit and utility rebate.
Complete North Dakota Ownership Examples
Scenario A: Compact BEV vs. Gas Sedan (12,000 mi/yr)
Assumptions: Compact EV MSRP $35,000; comparable gas sedan $27,500; home charging at 11.5¢/kWh; gas at $3.90/gal; EV qualifies for $7,500 federal credit.
Compact BEV (Chevrolet Bolt–class)
Registration: $60 base + $120 EV fee = $180/yr Energy: 12,000 ÷ 4 mi/kWh = 3,000 kWh 3,000 × $0.115 = $345/yr Total energy + registration: = $525/yr Cost per mile (operating): ≈ 4.4¢/mi Purchase excise (5%): $35,000 × 0.05 = $1,750 Federal credit = -$7,500 vs. Gas sedan fuel: 12,000/30 × $3.90 = $1,560/yr Gas registration (est.): = $60/yr Gas total operating: = $1,620/yr Annual operating savings (EV vs gas): ≈ $1,095/yr
With the federal credit, the EV can cost less upfront despite higher MSRP. Cheap North Dakota electricity makes the annual fuel advantage large.
Scenario B: Mid-Size BEV (15,000 mi/yr)
Mid-Size EV (Tesla Model 3–class, $50,000)
Registration: $100 base + $120 EV fee = $220/yr Energy: 15,000 ÷ 4 = 3,750 kWh 3,750 × $0.115 = $431/yr Total energy + registration: = $651/yr Road-use ¢/mi: $120/15,000 = 0.8¢/mi ICE comparison (15k mi, 30 mpg, $3.90): Fuel: 500 gal × $3.90 = $1,950/yr Registration (est.): = $100/yr Total: = $2,050/yr Annual savings (EV vs ICE): ≈ $1,399/yr Payback on $10k MSRP premium (no credit): ≈ 7.1 years
Scenario C: Plug-in Hybrid (12,000 mi/yr)
PHEV (Toyota Prius Prime–style, $35,000)
Assumptions: 5,000 miles on electricity (daily charging); 7,000 miles on gas at 45 mpg after battery depleted; PHEV efficiency 3 mi/kWh on electric portion.
Registration: $60 + $50 PHEV fee = $110/yr Electric: 5,000 ÷ 3 = 1,667 kWh 1,667 × $0.115 = $191/yr Gas: 7,000 ÷ 45 = 155.6 gal 155.6 × $3.90 = $607/yr Total energy + registration: = $908/yr Non-plug hybrid (50 mpg, same miles): Fuel: 12,000/50 × $3.90 = $936/yr Registration: = $60/yr Total: = $996/yr PHEV savings vs regular hybrid: ≈ $88/yr
Plug-in hybrids save modestly unless you maximize electric miles. The $50 road-use fee (versus $120 for a full EV) reduces the registration penalty.
North Dakota 2026 fee and rate summary
| Item | Amount | Notes |
|---|---|---|
| BEV road-use fee | $120/yr | NDCC §39-04-19.2 |
| PHEV road-use fee | $50/yr | NDCC §39-04-19.2 |
| Electric motorcycle fee | $20/yr | NDCC §39-04-19.2 |
| Motor vehicle excise | 5% | NDCC §57-40.3-02 |
| Title fee | $5 | One-time |
| Residential electricity | ~11.5¢/kWh | EIA 2024 ND average |
| Gasoline (mid-2026) | ~$3.90/gal | AAA ND average |
| Federal new EV credit | Up to $7,500 | IRC §30D (qualifying) |
| Federal used EV credit | Up to $4,000 | IRC §25E (qualifying) |
| Utility L2 rebate range | $100–$750 | Varies by co-op |
Policy Timeline and Pending Legislation
- 2019: North Dakota enacts EV road-use fees at $120/$50/$20 under session law implementing NDCC §39-04-19.2
- 2025: HB 1382 proposes raising fees to $150/$60 and increasing fuel tax; bill fails
- 2026: Statutory fees remain $120/$50; federal IRA credits continue under current IRS rules
- 2027 and beyond: Watch legislative sessions for EV fee increases and gas tax changes that would shift EV-versus-ICE comparisons
Gas tax increases would raise the baseline cost of gasoline driving, making EV road-use fees look smaller in relative terms. EV fee increases would do the opposite. Either change would require updating calculator defaults.
Common Questions
How much is the North Dakota EV registration fee in 2026?
Battery-electric vehicles pay $120 per year in road-use fees plus standard license fees. Plug-in hybrids pay $50. Electric motorcycles pay $20.
Do gasoline cars pay a road-use fee?
No. Conventional vehicles contribute through fuel taxes at the gas pump (about 23 cents per gallon in combined state and federal tax in North Dakota). EVs pay the flat annual road-use fee instead.
Is there sales tax on cars in North Dakota?
Titled motor vehicles are taxed at 5% motor vehicle excise tax at registration, not the general sales tax plus local add-ons. There are no local vehicle sales taxes.
Does North Dakota offer a state EV rebate?
No state purchase rebate exists as of 2026. Federal tax credits and utility charger rebates are the main incentives.
Can I still get the $7,500 federal EV tax credit?
Many qualifying new EVs remain eligible under IRC Section 30D through 2032, subject to MSRP caps, income limits, battery sourcing rules, and IRS qualified-vehicle lists. Confirm eligibility for your specific model and purchase date.
Why is North Dakota electricity so cheap for EVs?
Abundant regional generation, lower transmission costs, and cooperative utility structures keep residential rates near 11.5 cents per kWh. Off-peak EV rates can go much lower.
Will EV fees increase soon?
Not in 2026. HB 1382 failed in 2025, but similar bills may return. Fees stay at $120/$50 until the legislature acts.
What happens if a gas car parks in an EV charging spot?
North Dakota law allows a $50 fine when non-EVs occupy signed charging spaces (NDCC §39-13-06).
Where the Numbers Come From
EV road-use fee amounts come from North Dakota Century Code Section 39-04-19.2 and the Department of Transportation motor vehicle registration manual. Excise tax rules follow Section 57-40.3-02 and Tax Commissioner guidance. Electricity rates use U.S. EIA 2024 North Dakota retail data and published cooperative time-of-use schedules. Gasoline prices reference AAA North Dakota averages for mid-2026. Federal credit rules follow IRS guidance on IRC Sections 30D, 25E, and 30C under the Inflation Reduction Act. Utility rebate amounts come from individual cooperative program pages.
Update calculator defaults when the legislature changes EV fees, when EIA publishes new rate data, when IRS revises qualified vehicle lists, or when utilities adjust rebate programs.
References:
- North Dakota Century Code §39-04-19.2, §57-40.3-02, §39-13-06
- North Dakota Department of Transportation — registration manual
- North Dakota Office of State Tax Commissioner
- U.S. EIA, AAA, IRS, U.S. DOE AFDC
Key Takeaways for North Dakota EV Owners
North Dakota charges battery-electric vehicles a $120 annual road-use fee and plug-in hybrids $50, on top of standard license fees of roughly $50 to $100. Gasoline drivers pay no flat surcharge but fund roads through pump taxes. Purchase costs include a 5% motor vehicle excise tax with no local add-on.
The state’s biggest EV advantage is cheap electricity. At 11.5 cents per kilowatt-hour, many drivers spend under 3 cents per mile for energy versus 13 cents or more for gasoline. Off-peak cooperative rates can cut that further. The $120 road-use fee adds about 1 cent per mile at 12,000 annual miles—modest compared with fuel savings.
Federal credits up to $7,500 (new) or $4,000 (used) can offset purchase price for qualifying vehicles. North Dakota offers no state rebate, but utility programs provide $100 to $750 for home chargers. Model your scenario with actual utility territory, charging habits, and credit eligibility rather than averages alone.
For many North Dakota drivers who charge at home, especially on cooperative off-peak rates, total operating cost favors battery-electric vehicles despite the annual road-use fee. Plug-in hybrids occupy a middle ground with lower fees but smaller fuel savings unless electric miles are maximized. Confirm all fees with the North Dakota DOT and tax credits with your dealer or tax advisor before you buy.
Disclaimer: This guide is for education and estimation only. North Dakota fees, federal credit eligibility, utility rates, and rebate programs change. Confirm all amounts with the ND Department of Transportation, Office of State Tax Commissioner, IRS, and your utility before completing a transaction.
Complete Reference List
North Dakota law and agencies
- North Dakota Century Code §39-04-19.2 — electric vehicle road-use fees
- North Dakota Century Code §57-40.3-02 — motor vehicle excise tax
- North Dakota Century Code §57-39.2-05 — general sales tax
- North Dakota Century Code §39-13-06 — EV charging space signage and penalties
- North Dakota Department of Transportation — Motor Vehicle Registration Manual
- North Dakota Office of State Tax Commissioner — vehicle tax guidelines
- North Dakota Legislative Assembly — Session Law 2019; HB 1382 (2025)
Utilities, federal, and market data
- U.S. Energy Information Administration — North Dakota electricity profile
- Montana-Dakota Utilities, Nodak Electric, Cass County Electric, Otter Tail Power, Verendrye Electric, Cavalier Rural Electric, Central Power Electric Cooperative — EV rates and rebates
- Internal Revenue Service — IRC §30D, §25E, §30C guidance
- Plug In America / ElectricChoice / U.S. DOE Alternative Fuels Data Center — incentive summaries
- AAA — North Dakota fuel price data
- U.S. EPA / DOE fueleconomy.gov — vehicle efficiency labels
Article prepared for the EV Fee Calculator project’s North Dakota educational content. Figures reflect 2026 statutory fees, EIA electricity data, AAA fuel prices, and illustrative ownership calculations unless otherwise noted.