Gullia Filing
North Dakota state guide - 6 lessons

How to start an LLC in North Dakota

North Dakota forms LLCs through the Secretary of State's office for $135, filed through FirstStop, the state's online business portal. North Dakota's ongoing state filing is an annual report priced at $50 and due November 15, a later-in-the-year deadline than most states use, with a $50 late penalty if you miss it. This guide covers naming, the registered agent, the filing itself, EIN and tax registration, licensing, and the annual report in the order you will need them.

North Dakota LLC facts at a glance

North Dakota LLC facts at a glance
Official filing agencyNorth Dakota Secretary of State
Formation documentArticles of Organization
State filing fee$135
Filing methodsOnline through FirstStop, the Secretary of State's business filing portal, Mail to Bismarck
Typical processing (recent)3-5 business days
Typical expedited processingNot offered
Registered agentRequired. Must have a physical North Dakota street address and be either a North Dakota resident or a business entity authorized to transact business in North Dakota.
Annual Report$50, due November 15
Late penalty$50 + administrative dissolution
State-level business taxNo franchise tax on LLCs. 1.41%-4.31% corporate income tax if C-Corp elected.
Publication requirementNone
Annual report deadlineDue November 15 every year, later in the calendar than most states set their equivalent deadline
Late penalty$50 late fee in addition to the $50 report fee if the annual report is filed after November 15
State sales tax rate5% general state sales tax rate, with some cities and counties adding local option sales tax on top
Corporate income taxGraduated corporate income tax ranging from 1.41% to 4.31% depending on North Dakota taxable income, applicable if an LLC elects C corporation tax treatment
Individual income taxGraduated individual income tax with a 0% bottom bracket and a 2.5% top rate, applicable to pass-through LLC members who are North Dakota residents

Processing times reflect recent official guidance and change often. Check the North Dakota Secretary of State current processing calendar before you rely on a date.

File it yourself

North Dakota accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

FirstStop, the North Dakota Secretary of State's business filing portal

The North Dakota lessons

  1. 1Name your North Dakota LLCRequired wording, the distinguishable name standard, and how to search through FirstStop.
  2. 2Appoint your North Dakota registered agentWho qualifies, the registered office requirement, and how it connects to the annual report.
  3. 3File the Articles of OrganizationThe $135 fee, what the filing asks for, and filing through FirstStop.
  4. 4Get an EIN and register with North Dakota TaxThe free IRS EIN, sales tax registration, and what to have ready for a bank account.
  5. 5North Dakota LLC taxes, licenses and permitsGraduated individual and corporate rates, no franchise tax, and where to check licensing.
  6. 6Open a bank account and file your annual reportWhat banks require, the $50 annual report due November 15, and the late penalty.
Start lesson 1

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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents