Forming an LLC in
North Dakota ND
Checked November 4, 2026 · How we score
Filing fee
$135
Articles of Organization
Annual fee
$50
per year, normalised
State income tax
2.5%
top rate
Cost rank
#27
of 51, first-year fees
North Dakota LLC costs
| Filing fee | $135 |
|---|---|
| Annual report / franchise fee | $50 Annual report: $50, due November 15 each year (formation date determines timing for new LLCs). |
| First-year state fees | $185 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 5 days |
North Dakota taxes for LLCs
| Personal income tax (top) | 2.5% Graduated 1.95%–2.5%; one of the lowest in the nation. |
|---|---|
| Corporate income tax | 4.31% Graduated 1.41%–4.31%. |
| State sales tax | 5% |
| Franchise / gross receipts | No LLC franchise tax. Local sales taxes up to 3.5% apply in cities. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in North Dakota
- Very low income tax rates
- Series LLCs allowed
- Low annual fee
Watch out for
- $135 formation fee is above average
- Fewer outside business-law precedents
Best for: North Dakota-based businesses · Energy and agricultural LLCs
North Dakota LLC: common questions
How much does an LLC cost in North Dakota?
Filing the Articles of Organization in North Dakota costs $135. After that, expect a $50 annual report. Annual report: $50, due November 15 each year (formation date determines timing for new LLCs). A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in North Dakota?
Yes. North Dakota requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in North Dakota?
Yes. North Dakota does not require US citizenship, residency or an SSN to own an LLC; you need a North Dakota registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what North Dakota publishes, since member or manager names may appear in public filings.
Does North Dakota have a state income tax?
Yes. Graduated 1.95%–2.5%; one of the lowest in the nation. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Graduated 1.41%–4.31%.
When is the North Dakota LLC annual report due?
North Dakota LLC annual reports are due November 15, with a $50 fee.
Sources
North Dakota Secretary of State business filings
- North Dakota Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.