North Dakota charges $135 to form an LLC; Wyoming charges $100. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.

Over a rolling three-year window, Wyoming runs about $5 less in total state fees than North Dakota. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.

On speed, Wyoming typically clears standard online filings faster than North Dakota. Both states offer expedited tiers at an additional cost for filers on tight timelines.

For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.

Formation filing fee
North Dakota $135
Wyoming $100
Wyoming saves $35
Year 1 total estimate
North Dakota $285
Wyoming $260
Wyoming saves $25
Ongoing per year
North Dakota $150
Wyoming $160
North Dakota saves $10
3-year total
North Dakota $585
Wyoming $580
Wyoming saves $5

Key differences at a glance

  • Wyoming costs $35 less to form ($100 vs $135).
  • North Dakota is $10 per year cheaper to maintain ($150 vs $160).
  • Wyoming has no state individual income tax; pass-through LLC income flows to members without a state layer. The other state does tax at the member level.

Where each state fits

For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.

What each state offers that the other does not

Only Wyoming

  • No state income tax

Both states

  • Online filing
  • No entity-level franchise or LLC tax
  • No publication requirement
  • Operating agreement not statutorily required

Three-year cost, side by side

Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.

North Dakota Wyoming
Year 1
$285
$260
Year 2
$435
$420
Year 3
$585
$580

Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).

What it costs under your specific situation

The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.

Scenario Year 1 Each year after 3-year total
You live in North Dakota, business operates there
No foreign LLC registration needed. You pay North Dakota fees only.
$285 $150 $585
You live in Wyoming, business operates there
No foreign LLC registration needed. You pay Wyoming fees only.
$260 $160 $580
Non-resident forming in North Dakota with operations elsewhere
You pay North Dakota's fees plus a typical home-state foreign LLC registration of about $200 per year.
$485 $350 $1,185
Non-resident forming in Wyoming with operations elsewhere
You pay Wyoming's fees plus a typical home-state foreign LLC registration of about $200 per year.
$460 $360 $1,180

North Dakota vs Wyoming: full comparison

Dimension North Dakota Wyoming
Online filing
Can you file the formation document online?
Yes Yes
Online approval time
Standard, non-expedited
5 business days 1 business day
Expedited option
Neither state offers paid expedite
Not offered Not offered
Annual report
Required in addition to tax
Required, $50 Required, $60
State-imposed annual tax
Franchise, privilege, or LLC tax minimum
None None
State income tax
On pass-through LLC income at member level
Yes No
Publication requirement
Newspaper publication after formation
No No
Operating agreement
Required by state statute
Recommended, not required Recommended, not required
Foreign LLC fee
Cost to register as a foreign LLC in this state
$135 $150
State sales tax
General statewide rate
5.0% 4.0%

Taxes in North Dakota and Wyoming

How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.

North Dakota tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 4.3%.

Wyoming tax

No entity-level franchise tax on LLCs. No state income tax.

Ongoing compliance

The recurring filings each state requires after formation.

North Dakota

Annual report $50, due 11/15 each year. Registered agent required in North Dakota.

Wyoming

Annual report $60, due on your anniversary month. Registered agent required in Wyoming.

Formation process, side by side

What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.

North Dakota

  1. Check business-name availability on the North Dakota entity search.
  2. Appoint a registered agent with a physical North Dakota street address.
  3. File Articles of Organization (Limited Liability Company) for $135.
  4. Wait for approval. Online typically 5 business days. No paid expedite offered.
  5. Adopt an operating agreement (recommended, not required by North Dakota statute).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $50 when it comes due.

Wyoming

  1. Check business-name availability on the Wyoming entity search.
  2. Appoint a registered agent with a physical Wyoming street address.
  3. File Limited Liability Company Articles of Organization for $100.
  4. Wait for approval. Online typically 1 business days. No paid expedite offered.
  5. Adopt an operating agreement (recommended, not required by Wyoming statute).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $60 when it comes due.

Before you pick either state

A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.

Registered agent is non-negotiable. Both North Dakota and Wyoming (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.

Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in North Dakota or Wyoming does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.

EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.

Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.

Agency contacts

North Dakota Secretary of State - Business Services

Website
sos.nd.gov
Phone
(701) 328-2900
Email
sosbir@nd.gov
Mail
600 E Boulevard Avenue, Dept 108, Bismarck, ND 58505-0500
Hours
8:00 AM to 5:00 PM Central, Monday to Friday

Wyoming Secretary of State - Business Division

Website
sos.wyo.gov
Phone
(307) 777-7311
Email
business@wyo.gov
Mail
Herschler Building East, Suite 100 and 101, 122 W 25th Street, Cheyenne, WY 82002-0020
Hours
8:00 AM to 5:00 PM Mountain, Monday to Friday

North Dakota Office of State Tax Commissioner

Website
www.tax.nd.gov
Phone
(701) 328-7088
Mail
600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599
Hours
8:00 AM to 5:00 PM Central, Monday to Friday

Wyoming Department of Revenue

Website
revenue.wyo.gov/home
Phone
(307) 777-5200
Mail
Herschler Building East, 122 West 25th Street, Suite E301, Cheyenne, WY 82002
Hours
8:00 AM to 5:00 PM Mountain, Monday to Friday

Frequently Asked Questions

  • Is it cheaper to form an LLC in North Dakota or Wyoming?

    Wyoming is cheaper at formation ($100) than North Dakota ($135). Ongoing costs are also different: $160 vs $150 per year. Total over three years: $580 vs $585.

  • Can I form an LLC in North Dakota if I live in Wyoming?

    Yes, but your Wyoming business will almost certainly need to register as a foreign LLC in Wyoming too, which means paying Wyoming's foreign registration fee and any ongoing Wyoming obligations on top of the North Dakota ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.

  • How long does it take to form an LLC in North Dakota vs Wyoming?

    North Dakota online: 5 business days; Wyoming online: 1 business day. North Dakota does not offer paid expedite. Wyoming does not offer paid expedite.

  • Which state has lower taxes for an LLC, North Dakota or Wyoming?

    North Dakota: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax. Wyoming: no state income tax, no entity-level franchise or LLC tax.

  • Do both states require a registered agent?

    Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. North Dakota and Wyoming both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.

  • Which state should I pick if I run an online business from home?

    Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in North Dakota or Wyoming to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Full state guides

More North Dakota and Wyoming comparisons

Sources

  • Filing fee: www.sos.nd.gov/business/business-services/business-structures/limited-… · verified April 21, 2026
    North Dakota SoS LLC page lists Registration (Articles of Organization) filing fee as $135 for both domestic and foreign LLCs. Same fee whether filed online via FirstStop or by mail.
  • Expedited filing: firststop.sos.nd.gov/ · verified April 21, 2026
    North Dakota does not offer a state-level expedited processing tier. All filings go through the FirstStop online portal, which the SoS reports processes LLC formations in approximately 5 business days.
  • Foreign LLC registration fee: www.sos.nd.gov/business/business-services/business-structures/limited-… · verified April 21, 2026
    Foreign LLC registration fee matches the domestic Articles of Organization fee at $135, per the ND SoS LLC fee listing.
  • Operating agreement requirement: www.ndlegis.gov/cencode/t10c32-1.pdf · verified April 21, 2026
    N.D.C.C. 10-32.1-02(36) defines 'operating agreement' to include agreements that are oral, in a record, implied, or any combination thereof. The North Dakota Uniform LLC Act does not require a written operating agreement.
  • Publication requirement: www.ndlegis.gov/cencode/t10c32-1.pdf · verified April 21, 2026
    Chapter 10-32.1 (Uniform Limited Liability Company Act) contains no newspaper publication requirement for LLC formation. Only NY, AZ, and NE require publication.
  • Annual report fee: www.sos.nd.gov/business/business-services/business-structures/limited-… · verified April 21, 2026
    ND SoS LLC page lists the annual report fee as $50 for Business LLC, PLLC, and foreign LLC. Business LLCs and PLLCs are due November 15 each year; Farming/Ranching and Authorized Livestock Farm LLCs due April 15.
  • Corporate income tax rate: www.tax.nd.gov/business/corporate-income-tax · verified April 21, 2026
    ND Office of State Tax Commissioner corporate income tax page: top bracket is taxable income over $50,000, taxed at $1,240 plus 4.31% of the amount over $50,000. Graduated rates 1.41% to 4.31%. Applies to C-corps; LLCs taxed as C-corps would use these rates.
  • Sales tax rate: www.tax.nd.gov/business/sales-and-use-tax · verified April 21, 2026
    ND Office of State Tax Commissioner: statewide general sales and use tax rate is 5%. Cities and counties levy additional local option taxes on top of the state rate.
  • Business name search: firststop.sos.nd.gov/search/business · verified April 21, 2026
    FirstStop business entity search, used to confirm name availability before filing Articles of Organization.
  • Online filing portal: firststop.sos.nd.gov/ · verified April 21, 2026
    FirstStop is the North Dakota SoS online business filing portal. The SoS directs all LLC filings through FirstStop; online filings are typically approved within 5 business days.
  • Filing fee: sos.wyo.gov/business/docs/businessfees.pdf · verified April 21, 2026
    Wyoming Secretary of State Business Division Filing Fee Schedule (effective 07/01/2021). Domestic LLC Articles of Organization = $100.00 filing fee. Online filings add a 2.4% (minimum $1) credit-card processor convenience fee; the base state fee remains $100.
  • Expedited filing: sos.wyo.gov/faqs.aspx?root=BUS · verified April 21, 2026
    The Wyoming SoS FAQ explicitly states that the office does not offer expedited service. Online filings are processed immediately; mail filings up to 15 business days.
  • Foreign LLC registration fee: sos.wyo.gov/forms/business/fllc/fllc-certificateauthority.pdf · verified April 21, 2026
    Foreign LLC Application for Certificate of Authority filing fee = $150.00, payable to Wyoming Secretary of State. Requires original certificate of existence/good standing from home state dated within 60 days.
  • Operating agreement requirement: law.justia.com/codes/wyoming/title-17/chapter-29/article-1/section-17-… · verified April 21, 2026
    W.S. 17-29-102(a)(xiii) defines 'operating agreement' to include oral, in a record, implied, or any combination. Wyoming LLC Act does not require a written operating agreement.
  • Publication requirement: sos.wyo.gov/faqs.aspx?root=BUS · verified April 21, 2026
    Wyoming SoS FAQ and the Wyoming LLC Act (Chapter 29) contain no publication requirement. Only NY, AZ, and NE require publication.
  • Annual report fee: sos.wyo.gov/Business/docs/SOSTaxWorksheetRules.pdf · verified April 21, 2026
    Wyoming annual report license tax = $60 minimum or $0.0002 per dollar of assets located and employed in Wyoming, whichever is greater. Due first day of the anniversary month of formation. Confirmed on the Wyoming SoS annual report page at https://wyobiz.wyo.gov/Business/AnnualReport.aspx and the Wyoming SoS FAQ.
  • Franchise tax: revenue.wyo.gov/home · verified April 21, 2026
    Wyoming Department of Revenue publishes no corporate or LLC franchise tax. The only entity-level annual charge on an LLC is the SoS annual report license tax, which is reported under annualReport.fee, not here.
  • Corporate income tax rate: revenue.wyo.gov/home · verified April 21, 2026
    Wyoming has no corporate income tax. Article 15 of the Wyoming Constitution bars a state income tax. Field set to null.
  • Sales tax rate: excise-tax-div.wyo.gov/sales-use-tax-rate-charts · verified April 21, 2026
    Wyoming statewide sales/use tax rate is 4.0%. Counties may levy additional local option taxes (typically 1-2%) on top.
  • Business name search: wyobiz.wyo.gov/business/filingsearch.aspx · verified April 21, 2026
    Wyoming SoS WyoBiz entity name and filing search. Use before filing Articles of Organization to confirm name availability.
  • Online filing portal: wyobiz.wyo.gov/Business/RegistrationInstr.aspx · verified April 21, 2026
    WyoBiz is the Wyoming SoS online business filing portal. Online LLC filings become active immediately. Entities with names beginning with 'A' must be filed by paper for manual review.
  • Certificate of Formation form: sos.wyo.gov/forms/business/llc/llc-articlesorganization.pdf · verified April 21, 2026
    Official LLC-Articles of Organization fillable form published by the Wyoming SoS, used for both mail and in-person filings.