How to Start a North Dakota LLC in 2026: Costs, Fees & Requirements

1. North Dakota LLC Overview

If you operate a business in North Dakota, forming an LLC locally provides critical liability protection. The state has moderately priced filing fees and very low personal income tax rates.

• Moderate formation fee — $135 to file Articles of Organization
• Reasonable annual fee — $50 per year
• Very low income tax — Top state income tax rate is just 2.9%

2. North Dakota LLC Requirements

• Name must contain "Limited Liability Company," "L.L.C.," or "LLC"
• Appoint a registered agent with a North Dakota physical address
• File Articles of Organization with the Secretary of State ($135)
• File an Annual Report by November 15 each year ($50)

3. North Dakota LLC Costs and Fees (2026)

4. How to Start a North Dakota LLC (Step by Step)

1. 1 Choose your LLC name (must include "Limited Liability Company" or "LLC")
2. 2 Appoint a Commercial or Noncommercial Registered Agent
3. 3 File Articles of Organization with the ND Secretary of State ($135)
4. 4 Obtain an EIN from the IRS (free at IRS.gov)
5. 5 Draft an Operating Agreement (not filed, but highly recommended)
6. 6 File the Annual Report by November 15 each year ($50)
7. 7 Open a business bank account

5. North Dakota Annual Report

North Dakota LLCs must file an Annual Report to maintain active status.

• Due Date: November 15 of each year. (For new LLCs, the first report is due the year after formation).
• Fee: $50.
• Late Penalty: If filed after November 15, the state adds a $50 penalty (making it $100 total).
• Filing: Filed online via the FirstStop business portal.

6. North Dakota LLC Taxes (2026)

• State income tax — 1.1% to 2.9% graduated rate on pass-through profits
• Federal income tax — Pass-through to personal return
• Self-employment tax — 15.3% on net earnings
• Sales tax — 5% state base rate + local county/city additions (typically 7%–8% combined)

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