How much does it cost to form an LLC in North Dakota in 2026?

The state filing fee is $135, paid once to the Secretary of State when you submit Articles of Organization through the FirstStop portal. Plan for another $50 to $125 per year for a commercial registered agent with a North Dakota street address. The ongoing state maintenance cost is $50 per year, which keeps North Dakota toward the bottom of the national range for long-term ownership cost.

Do North Dakota LLCs pay state income tax?

A pass-through LLC pays nothing at the entity level. Members report their share of income on their personal North Dakota returns, where the 2025/2026 top individual rate is 2.5%. An LLC that elects C-corp treatment pays graduated North Dakota corporate income tax up to 4.3% on taxable income above $50,000 under N.D.C.C. 57-38-30.

How long does it take to form a North Dakota LLC?

Online filings through FirstStop typically clear in 5 business days, with mail filings taking around 14 business days. North Dakota does not offer paid expedited service, so if you are working against a closing or licensing deadline, file online and file early. There is no 24-hour or same-day option to buy your way past the standard queue.

Does North Dakota have a franchise tax on LLCs?

No. North Dakota imposes no franchise tax on LLCs, and the $50 annual report fee is an SoS filing obligation rather than a franchise or privilege tax. That keeps ongoing cost predictable and avoids the kind of minimum-tax floor that California, Tennessee, and Delaware impose on every entity regardless of income.

Should I form my LLC in North Dakota instead of my home state?

Usually no, unless you live or operate in North Dakota. A business that actually runs from another state would still need to register the North Dakota LLC as a foreign LLC back home, pay both states' annual fees, and maintain a registered agent in each. North Dakota's $50 maintenance cost is cheap, but it does not offset the foreign-qualification bill in the state where you actually work.

Does North Dakota require an operating agreement?

No. N.D.C.C. 10-32.1-02(36) defines an operating agreement to include oral, written, implied, or combined arrangements, and the North Dakota Uniform LLC Act does not require a written document to be filed with the state. A written agreement is still worth having for any multi-member LLC, because without one the statutory defaults control how profits, voting, and member exits play out.

Is there a publication requirement for North Dakota LLCs?

No. North Dakota does not require LLCs to publish formation notice in a newspaper. Only New York, Arizona, and Nebraska still impose LLC publication, and the typical North Dakota formation is online through FirstStop with no additional public-notice step.

North Dakota LLC: fees, filing steps, and 2026 costs

$135 Filing fee Online filing available

$285 Year 1 estimate Filing + first year tax + RA

5 days Approval Mail ~14d

$50 annual report Ongoing Due 11/15 annually

Where North Dakota fits, and where it doesn't

Good fit for North Dakota

You live in North Dakota and run a business with a North Dakota address, whether that is oilfield services in the Bakken, a farm operation near Fargo, or a consulting practice working with state agencies. You hold North Dakota rental property and want a single-state LLC on the title. You run a family farming or ranching entity that files under the April 15 reporting cycle. You are a small-business owner who wants low annual maintenance without the foreign-LLC paperwork that a Wyoming or Delaware formation would drag along.

Skip North Dakota when

You live in Minneapolis, Denver, or anywhere else and have been pitched North Dakota as a quiet tax haven. It is not one. ND has a real individual income tax (capped at 2.5% in 2025 and 2026), a 5% sales tax before local add-ons, and a full corporate tax for LLCs that elect C-corp treatment. You also save nothing on formation; the $135 fee is higher than Ohio's $99 or Kentucky's $40, and you would still have to foreign-qualify at home. Most out-of-state filers are better off forming where they actually operate.

What a North Dakota LLC actually costs

Formation filing fee Paid once at formation $135
Commercial registered agent Annual, estimate $100
Annual report fee Annual, due 11/15 $50
Year 1 total estimate Formation plus first-year ongoing $285

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $285

Year 2 $150

Year 3 $150

How North Dakota compares on the basics

Online filing File through state portal

Yes

Expedited processing Not offered

Annual report required Separate report on top of tax

Yes

State-imposed annual tax None beyond income tax

Written operating agreement required Recommended, not statutorily required

Recommended

Newspaper publication requirement Not required in this state

State sales tax 5% state rate

How to apply for an LLC in North Dakota

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the North Dakota Secretary of State record. Check availability at the North Dakota entity search.
Designate a registered agent
Every North Dakota LLC is required to have a registered agent with a physical street address in North Dakota. You can serve as your own agent if you live in North Dakota, or hire a commercial service for $99 to $249/yr. See the North Dakota registered agent guide.
File Articles of Organization (Limited Liability Company)
Filing fee is $135. Online filing is available through the state portal. Mail filings are accepted.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
North Dakota does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.

Filing walkthrough

Everything runs through FirstStop, the Secretary of State's online business portal at firststop.sos.nd.gov. You file Articles of Organization there, pay $135, and wait roughly 5 business days for the filing to clear. Mail filings take about 14 business days and cost the same. There is no expedited tier at any price, which catches people who have filed in South Dakota or Minnesota and assume the option exists.

North Dakota requires a registered agent with a North Dakota street address; commercial agents run $50 to $125 per year. The Articles ask for the usual details: LLC name with the required designator, principal office address, registered agent information, and management structure. One detail worth knowing ahead of time is the annual report date. Business and professional LLCs file every November 15, while farming, ranching, and authorized livestock farm LLCs file by April 15. Pick the wrong category in your calendar and you will miss it.

Check name availability File online North Dakota formation guidance

How North Dakota taxes an LLC

There is no franchise tax on a North Dakota LLC. The $50 annual report fee is a Secretary of State filing charge, not a tax, and there is no separate minimum franchise or privilege amount behind it. A pass-through LLC owes nothing at the entity level to the state.

Members do pay North Dakota individual income tax on their share of pass-through income. The top individual rate is 2.5% on taxable income above roughly $241,950 for 2025/2026 (brackets are inflation-adjusted), which is one of the lowest top rates in any state that taxes income at all. An LLC that elects C-corp treatment owes graduated corporate income tax up to 4.3%, which is the number in N.D.C.C. 57-38-30 for taxable income above $50,000.

Sales and use tax is 5.0% statewide, with cities and counties layering local option taxes on top. An LLC that sells taxable goods or services in North Dakota registers with the Office of State Tax Commissioner for a sales and use tax permit. None of that reaches a pure holding entity with no North Dakota activity.

Ongoing compliance and costs after year one

Budget $50 a year for the state and $50 to $125 for a registered agent if you are not serving as your own. That is the whole maintenance picture for a typical North Dakota LLC. Report is due November 15 for business and professional LLCs (April 15 for farming and ranching), filed through FirstStop. Late filings eventually lead to administrative dissolution, so the deadline matters even though the dollar amount does not.

If you are already operating out of state and forming a North Dakota LLC so you can hold property or do occasional business there, the math works in reverse. You register as a foreign LLC at home, pay both states' annual fees, and keep two calendars. North Dakota's cheap maintenance does not offset a duplicate filing regime; the usual advice to form where you operate still applies.

Common mistakes forming a North Dakota LLC

Two patterns show up repeatedly. The first is missing the November 15 annual report because people assume the deadline is the LLC's anniversary month, which is what South Dakota, Wyoming, and most states use. North Dakota uses a fixed calendar date, and it is not the one you would guess. The second is filing as a farming or ranching LLC when the business is genuinely agricultural, then forgetting the deadline is April 15 instead of November 15. Both categories file through the same portal, but the due dates are six months apart.

State agencies that handle North Dakota LLCs

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

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

Frequently Asked Questions

How much does it cost to form an LLC in North Dakota in 2026?

The state filing fee is $135, paid once to the Secretary of State when you submit Articles of Organization through the FirstStop portal. Plan for another $50 to $125 per year for a commercial registered agent with a North Dakota street address. The ongoing state maintenance cost is $50 per year, which keeps North Dakota toward the bottom of the national range for long-term ownership cost.
Does North Dakota have an annual report for LLCs?

Yes. Business LLCs and professional LLCs file an annual report through FirstStop by November 15 each year at a cost of $50. Farming, ranching, and authorized livestock farm LLCs file by April 15 instead. Missing the deadline eventually triggers administrative dissolution, so even at a low dollar amount the date matters.
Do North Dakota LLCs pay state income tax?

A pass-through LLC pays nothing at the entity level. Members report their share of income on their personal North Dakota returns, where the 2025/2026 top individual rate is 2.5%. An LLC that elects C-corp treatment pays graduated North Dakota corporate income tax up to 4.3% on taxable income above $50,000 under N.D.C.C. 57-38-30.
How long does it take to form a North Dakota LLC?

Online filings through FirstStop typically clear in 5 business days, with mail filings taking around 14 business days. North Dakota does not offer paid expedited service, so if you are working against a closing or licensing deadline, file online and file early. There is no 24-hour or same-day option to buy your way past the standard queue.
Does North Dakota have a franchise tax on LLCs?

No. North Dakota imposes no franchise tax on LLCs, and the $50 annual report fee is an SoS filing obligation rather than a franchise or privilege tax. That keeps ongoing cost predictable and avoids the kind of minimum-tax floor that California, Tennessee, and Delaware impose on every entity regardless of income.
Should I form my LLC in North Dakota instead of my home state?

Usually no, unless you live or operate in North Dakota. A business that actually runs from another state would still need to register the North Dakota LLC as a foreign LLC back home, pay both states' annual fees, and maintain a registered agent in each. North Dakota's $50 maintenance cost is cheap, but it does not offset the foreign-qualification bill in the state where you actually work.
Does North Dakota require an operating agreement?

No. N.D.C.C. 10-32.1-02(36) defines an operating agreement to include oral, written, implied, or combined arrangements, and the North Dakota Uniform LLC Act does not require a written document to be filed with the state. A written agreement is still worth having for any multi-member LLC, because without one the statutory defaults control how profits, voting, and member exits play out.
Is there a publication requirement for North Dakota LLCs?

No. North Dakota does not require LLCs to publish formation notice in a newspaper. Only New York, Arizona, and Nebraska still impose LLC publication, and the typical North Dakota formation is online through FirstStop with no additional public-notice step.
How do I apply for an LLC in North Dakota?

Apply for an LLC in North Dakota by filing Articles of Organization (Limited Liability Company) with North Dakota Secretary of State - Business Services. The filing fee is $135. Online filing is available through the state portal. Approval typically takes 5 business days online. Mail filings take about 14 business days. Before filing, pick a registered agent (see the North Dakota registered agent guide) and confirm your business name is available using the state's entity search.

Compare North Dakota to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against North Dakota.

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North Dakota vs Louisiana

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North Dakota vs Pennsylvania

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North Dakota vs Rhode Island

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North Dakota vs Utah

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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.

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