North Dakota LLC Requirements

Updated for 2026 · Official Secretary of State Website

North Dakota has moderate LLC formation costs and a strong economy driven by energy, agriculture, and technology. The $135 filing fee is slightly above average, and the $50 annual report is near the median. North Dakota's November 15 annual report deadline is one of the latest in the nation, giving owners extra time compared to spring deadlines in most states.

Filing Fee

$135

One-time state fee

Annual Fee

$50

Per year

Processing

1-3 business days

Online filing

Deadline

November 15

Annual report due

Average Cost

North Dakota's $135 filing fee and $50 annual report are both near the national median, making it a middle-of-the-road state for LLC costs.

Notable Facts About North Dakota LLCs

North Dakota's November 15 annual report deadline is the latest fixed date among all states
The state has one of the lowest unemployment rates in the nation
North Dakota's energy sector (oil and gas in the Bakken formation) drives significant economic activity
The state recently reduced its individual income tax rates significantly

Tax Information for North Dakota LLCs

North Dakota has a progressive individual income tax with rates from 0% to 2.5%, among the lowest in the nation. LLCs taxed as pass-through entities pay at individual rates. There is no franchise tax for LLCs. The state has a 5% sales tax plus local additions.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with North Dakota naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in North Dakota.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in North Dakota who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the North Dakota Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
North Dakota requires periodic reports due by November 15. The filing fee is $50. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $50

Deadline: November 15

Annual report due by November 15 each year.

Annual report filed yearly.

Need a Registered Agent in North Dakota?

Every North Dakota LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

How much does it cost to form an LLC in North Dakota?

The state filing fee to form an LLC in North Dakota is $135 for the Articles of Organization. This cost is near the national average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in North Dakota?

North Dakota charges $50 for its periodic reporting requirement, due November 15. Annual report filed yearly. North Dakota's $135 filing fee and $50 annual report are both near the national median, making it a middle-of-the-road state for LLC costs.

How long does it take to form an LLC in North Dakota?

Online filing in North Dakota typically takes 1-3 business days. You'll need to file Articles of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in North Dakota?

Yes, North Dakota requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a North Dakota LLC pay?

Does North Dakota require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in North Dakota. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by North Dakota's default LLC laws.