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Regulation · State guide

North Dakota annuity rules

Who regulates annuities in North Dakota, what protections exist, and where to verify a carrier or producer before you buy.

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What North Dakota law says

Free-look period

A buyer who purchases an annuity policy or certificate delivered in North Dakota may return it within 20 days of delivery for a full refund.

N.D. Cent. Code § 26.1-34-01.1North Dakota Century Code § 26.1-34-01.1 — annuity policies and certificates, right to returnVerified 2026-08-25

What your agent owes you

A producer recommending an annuity must act in your best interest and may not put the producer's or the insurer's financial interest ahead of yours.

N.D. Cent. Code § 26.1-34.2-03 (Duties of insurers and insurance producers)North Dakota Century Code § 26.1-34.2-03 — duties of insurers and insurance producers, annuity transactionsVerified 2026-08-25

How North Dakota taxes annuity income

North Dakota starts from your federal taxable income to compute state income tax, so the taxable portion of an annuity payment is taxed as ordinary North Dakota income.

N.D. Cent. Code § 57-38-30.3 (Individual, estate, and trust income tax)North Dakota Century Code § 57-38-30.3 — individual, estate, and trust income taxVerified 2026-08-25

Who regulates annuities in North Dakota

Fixed annuities are insurance products, so they are overseen by the state insurance department rather than by the SEC. The department licenses the carriers and the producers who sell them, and it takes consumer complaints.

North Dakota insurance department

The North Dakota guaranty association

Every state has a life and health insurance guaranty association that steps in when a member insurer fails. Coverage terms are set by state law and differ by state and by product. Contact the association directly for what applies to a specific contract.

North Dakota Life & Health Insurance Guaranty Association

Next steps in North Dakota

This guide is educational. To review a specific contract in North Dakota, work with a producer licensed there — the North Dakota insurance department’s licence lookup confirms who is. You can also browse rates by state to see what carriers have filed.

This page is educational and is not legal, tax, or insurance advice. State rules change. Verify anything here with the North Dakota insurance department before acting.