Who should form an LLC in North Dakota?
Anyone who lives in North Dakota or runs their business from there. If you form in another state but operate in North Dakota, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in North Dakota, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in North Dakota. See what a registered agent is.
File the Articles of Organization
Online through the FirstStop portal, with the $135 fee.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does North Dakota require every year?
An annual report each year, $50, due by November 15, starting in the year after the LLC is formed: an LLC formed in April 2026 files by November 15, 2027. A report filed late carries a $50 late fee, and an LLC that keeps missing reports can be involuntarily dissolved. Farm and ranch LLCs have a different deadline.
For deadlines, fees and late penalties in detail, see North Dakota LLC yearly filings.
Do you need a North Dakota business license?
North Dakota has no general statewide business license. Cities may require local licenses, and many trades and professions need state licenses or registrations, such as contractors with the Secretary of State. If you sell taxable goods, you need a sales tax permit from the Office of State Tax Commissioner.
What do the first two years cost?
| Item | Cost |
|---|---|
| Articles of Organization | $135 |
| First annual report, by November 15 the following year | $50 |
Most states' reports fall in spring, so set a reminder well before November 15.
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the North Dakota filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in North Dakota?
Yes. North Dakota has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a North Dakota street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which North Dakota taxes apply to an LLC?
Owners pay North Dakota's income tax on their share of profit; its rates are among the lowest of states with an income tax, with a large zero-rate band. The state sales tax is 5%, plus local taxes in many cities; register with the Office of State Tax Commissioner if you sell taxable goods.
If you sell online, see North Dakota sales tax for online sellers.
Federally, a North Dakota LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your North Dakota LLC formed?
We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every North Dakota deadline for you.
Questions people ask
How much does it cost to form an LLC in North Dakota?
$135 for the Articles of Organization.
When is the North Dakota annual report due?
By November 15 each year, starting the year after formation.
How much is the North Dakota annual report?
$50, with a $50 late fee if filed late.
Can I file a North Dakota LLC online?
Yes, through the Secretary of State's FirstStop portal.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- North Dakota Secretary of State: FirstStop business portal
- North Dakota Office of State Tax Commissioner
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State LLC formation
This guide is general information. It is not tax or legal advice for your situation.