How to Start an LLC in North Dakota (2026 Guide)
Use FirstStop to form and maintain a North Dakota LLC. Calendar the actual filing-year deadline: the 2026 standard LLC annual-report date shown by the portal is November 16.
File Articles of Organization through FirstStop with the $135 filing fee. Check the current queue before planning a start date. North Dakota business/professional LLC annual reports cost $50. The usual deadline is November 15; FirstStop lists November 16 for 2026. The first report is due in the year after registration. Farm/ranch LLCs follow separate April 15 rules. Check assessed late charges and status in FirstStop. SOS describes termination as typically 6–12 months after Not Good Standing; this is not a filing extension.
- State filing fee
- $135
- Filing method
- Online only — FirstStop portal
- Processing time
- Check current FirstStop queue
- Annual report
- $50; 2026 portal: Nov 16
- Income tax
- Use current filing-status brackets
- 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.
North Dakota business/professional LLC annual reports cost $50. The usual deadline is November 15; FirstStop lists November 16 for 2026. The first report is due in the year after registration. Farm/ranch LLCs follow separate April 15 rules. Check assessed late charges and status in FirstStop. SOS describes termination as typically 6–12 months after Not Good Standing; this is not a filing extension.
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 (Check Filing-Year Deadline)
North Dakota business/professional LLC annual reports cost $50. The usual deadline is November 15; FirstStop lists November 16 for 2026. The first report is due in the year after registration. Farm/ranch LLCs follow separate April 15 rules. Check assessed late charges and status in FirstStop. SOS describes termination as typically 6–12 months after Not Good Standing; this is not a filing extension.
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
Pass-through owners use the applicable North Dakota individual return and filing-status brackets. Federal self-employment tax, payroll, sales/use tax and local obligations depend on the activity and tax classification. This cost planner does not calculate the complete tax return.
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 · Check current official instructions
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
North Dakota business/professional LLC annual reports cost $50. The usual deadline is November 15; FirstStop lists November 16 for 2026. The first report is due in the year after registration. Farm/ranch LLCs follow separate April 15 rules. Check assessed late charges and status in FirstStop. SOS describes termination as typically 6–12 months after Not Good Standing; this is not a filing extension.
North Dakota LLC Taxes at a Glance
Pass-through owners use the applicable North Dakota individual return and filing-status brackets. Federal self-employment tax, payroll, sales/use tax and local obligations depend on the activity and tax classification. This cost planner does not calculate the complete tax return.
Keep the accepted filing, monitor the FirstStop entity record and calendar the actual report date. Cure missed filings promptly; do not rely on a termination window as extra filing time.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities. Government fee reference: $135 state fee.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities.
- ✓Confirm registered-agent eligibility, coverage, included periods and renewal charges.
- ✓Review address-use rules and privacy policies; a service does not remove all information from public filings.
Disclosure: LLC School may earn a commission via this link, at no cost to you. See our advertising disclosure.
First-report year and the 2026 deadline
North Dakota business/professional LLC annual reports cost $50. The usual deadline is November 15; FirstStop lists November 16 for 2026. The first report is due in the year after registration. Farm/ranch LLCs follow separate April 15 rules. Check assessed late charges and status in FirstStop. SOS describes termination as typically 6–12 months after Not Good Standing; this is not a filing extension.
North Dakota LLC — FAQ
Ahmad Adil is the founder and CEO of LLC School. For filing and ongoing compliance, confirm the requirements with the responsible state agency. This is educational information, not legal or tax advice.
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