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How to start an LLC in North Dakota

By Brent Chudoba, editor Updated

Forming an LLC in North Dakota costs $135 to file the Articles of Organization with the North Dakota Secretary of State. After that you file an annual report of $50. North Dakota charges no franchise tax on a standard LLC. Annual report ($50) due November 15 for Business LLC & PLLC; April 15 for Farm/Ranch LLC & ALF LLC. A report received after the deadline is late and the fee doubles to $100.

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

North Dakota LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Articles of Organization)$135
Annual report$50/year
Franchise or business taxNone
Registered agentRequired

Source: North Dakota Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in North Dakota?

  1. Name your LLC. Pick a name that is available and meets North Dakota naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. North Dakota requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Articles of Organization. Submit it to the North Dakota Secretary of State and pay the $135 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your annual report. North Dakota charges $50 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does North Dakota have a franchise tax on an LLC?

No. North Dakota does not impose a franchise tax or annual minimum tax on LLCs.

How is an LLC taxed in North Dakota?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. North Dakota has a state individual income tax with a top rate of 2.5% (graduated brackets), so those profits are taxed on your North Dakota return on top of federal tax. Three brackets since tax year 2023 (HB 1158): 0% up to ~$48k-$81k (varies by filing status), 1.95% from there up to ~$245k-$298k, 2.50% above that. Exact dollar thresholds vary by filing status (single, married filing jointly, head of household, married filing separately) and are adjusted annually for inflation by the Tax Commissioner.

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

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