How to Start an LLC in North Dakota (2026 Guide)
North Dakota files LLCs one way only — entirely online through the state's FirstStop portal, no mail option at all. And its annual report lands on November 15, one of the latest deadlines of any state, right as everyone else is heading into the holidays. Here's all 8 steps, done right.
To start a North Dakota LLC, file Articles of Organization with the North Dakota Secretary of State for $135 — online only through the FirstStop portal, since North Dakota does not accept paper filings for LLC formation. Processing typically takes 2–5 business days. Every LLC then files an annual report ($50) due November 15 each year — a fixed date, not an anniversary date (farm and ranch LLCs follow a separate April 15 deadline). State income tax is a near-flat 1.95% for most filers — among the lowest in the country — and sales tax is 5% statewide plus local rates up to 3.5%.
- State filing fee
- $135
- Filing method
- Online only — FirstStop portal
- Processing time
- ~2–5 business days
- Annual report
- $50 · due Nov 15
- Income tax
- Near-flat 1.95% (most filers)
- Sales tax
- 5% + local (up to 8.5%)
Why Form an LLC in North Dakota?
North Dakota combines one of the lowest income tax burdens in the country with a straightforward, entirely digital formation process. What you get:
- A $135 formation fee — a flat, predictable price that's stayed reliably consistent, filed entirely online.
- A near-flat 1.95% income tax — following 2023 reform, married filers pay 1.95% on all income; single filers pay 1.95% up to $44,725 and 2.5% above. North Dakota ties Arizona for the lowest top marginal rate of any state with an income tax.
- A generous 365-day name reservation — a full year to lock in your name before filing, longer than almost any other state.
- A fixed, predictable annual report deadline — November 15 for every LLC, easy to calendar once you know it.
Two details catch founders off guard: first, North Dakota's Articles of Organization can only be filed online — there's no mail-in option, a genuine departure from most states in this series. Second, the November 15 annual report deadline lands unusually late in the year, right as most people are shifting into holiday mode — a deadline with real teeth, since there's no grace period and the late fee applies immediately.
How to Start a North Dakota LLC in 8 Steps
Your name must be distinguishable from every North Dakota entity and contain "Limited Liability Company," "LLC," or "L.L.C." Search free through the Secretary of State.
Every North Dakota LLC must continuously maintain a registered agent — an ND resident or authorized entity with a physical in-state street address.
File the Articles of Organization
The $135 filing that creates your LLC — online only, through the FirstStop portal. No mail option exists for this filing.
Not required by North Dakota, but it overrides state default rules, satisfies your bank, and hardens a single-member LLC's liability shield.
Get Your Free EIN from the IRS
Your federal tax ID for banking, hiring, and North Dakota tax registration. Always free at IRS.gov.
File Your Annual Report (Due Nov 15)
$50, due every year by November 15 — one of the latest annual report deadlines of any state, with no grace period if missed.
Get Business Licenses & Permits
No statewide general license — but sales tax registration, local permits, and professional board licenses as applicable.
Understand North Dakota LLC Taxes
A near-flat 1.95% state income tax, 15.3% federal SE tax, and a 5% statewide sales tax plus local rates up to 3.5%.
What a North Dakota LLC Really Costs (2026)
| Cost Item | Amount | When |
|---|---|---|
| Articles of Organization (required) | $135 | One-time, at formation |
| Annual report (required) | $50/yr | Every year, due Nov 15 |
| Registered agent service (optional) | $0–$125/yr | Annual, if hired |
| Name reservation (optional) | $10 | 365 days |
| Trade name / DBA (optional) | $25 | If operating under a brand |
| Articles amendment (optional) | $50 each | If changing members/purpose |
| EIN from the IRS | $0 — always free | At IRS.gov |
Bottom line: $135 to form and $50/yr to maintain — one of the more predictable, moderate cost structures in this series. Model your exact setup below.
North Dakota LLC Cost Calculator
North Dakota LLC Cost Calculator
First-year + 3-year totals · verified July 2026
Excludes state income tax and local permits. Annual report modeled at $50/yr for years 2 and 3.
The November 15 Deadline — Don't Let the Holidays Eat It
Unlike most states that schedule annual reports for spring (April) or the start of the year (January), North Dakota's annual report lands on November 15 — right as Thanksgiving planning and year-end business wrap-up compete for your attention. There's no grace period: miss the date and a $50 late fee applies immediately, doubling your cost to $100. You then have a 6-month window to file before North Dakota revokes your LLC's charter. Farm and ranch LLCs follow a different deadline — April 15 instead — a carve-out worth knowing if that applies to you.
North Dakota LLC Taxes at a Glance
Default LLCs pass profits to your personal return, taxed at North Dakota's near-flat rate — married filers and heads of household pay 1.95% on all income; single filers pay 1.95% up to $44,725 and 2.5% above that. This ties North Dakota with Arizona for the lowest top marginal income tax rate of any state that has one. Add federal self-employment tax of 15.3% on 92.35% of net profit. The LLC itself owes no entity-level income tax by default. Sellers collect 5% state sales tax plus local add-ons up to 3.5%, for combined rates as high as 8.5% in some cities. Details in Step 8.
Ahmad Adil's Take: North Dakota's tax picture is genuinely one of the strongest in this entire series — a near-flat 1.95% rate is about as good as it gets among states that tax income at all. My real advice here is about the calendar, not the tax code: the November 15 annual report is the deadline I see catch people most, precisely because it doesn't line up with the tax-season rhythm founders build habits around everywhere else. Set your reminder for early November, not "sometime before year-end" — North Dakota gives you zero grace period, and I'd rather you file two weeks early than discover a $50 penalty the week of Thanksgiving.
- ✓Forms your North Dakota LLC for $39 + the $135 state fee
- ✓Files online with the Secretary of State (FirstStop)
- ✓Free North Dakota registered agent the first year
- ✓No upsells · No data selling · Privacy by Default
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North Dakota LLC — FAQ
Ahmad Adil is the founder and CEO of LLC School. The figures here — the $135 Articles of Organization, the $50 annual report due November 15, and North Dakota’s near-flat 1.95% income tax — reflect current North Dakota Secretary of State and Office of State Tax Commissioner guidance. This is educational content, not legal or tax advice.
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