How to Form an LLC in North Dakota: Complete 2026 Guide
$39 service fee + $135 state fee = $174 total year one. Registered agent service included free for year one, then $125/year. Privacy-focused, family-owned, in business since 1998. Does not sell your data.
Form Your North Dakota LLC with Northwest →North Dakota LLC at a Glance
| Item | Detail |
|---|---|
| Formation document | Articles of Organization |
| Filing agency | North Dakota Secretary of State |
| State filing fee | $135 |
| Processing time | 2-5 business days |
| Annual/biennial requirement | Annual Report, due November 15 each year. Late penalty: $50 (doubles total to $100). |
| Annual/biennial fee | $50 |
| State income tax | Graduated: 1.10% to 2.50% (one of the lowest individual income tax rates in the U.S.) |
| Franchise tax | No franchise tax for LLCs |
| Registered agent required | Yes, physical North Dakota address required |
| Operating agreement | Not required by law; strongly recommended |
| Name reservation | $10 (optional, 12 months) |
What You Need Before Filing in North Dakota
Before you file with the North Dakota Secretary of State, gather the following:
- LLC name that includes "Limited Liability Company," "LLC," or "L.L.C." and is distinguishable from existing North Dakota entities. Check availability at North Dakota Secretary of State business search.
- Registered agent with a physical street address in North Dakota. P.O. boxes are not accepted.
- Articles of Organization details: LLC name, registered agent name and North Dakota address, management structure (member-managed or manager-managed), organizer name and address.
- Payment method: Credit card for online filings, check payable to North Dakota Secretary of State for mail filings.
Name reservation is optional in North Dakota. It costs $10 (optional, 12 months) and holds your name while you prepare your formation documents.
Step-by-Step: Forming a North Dakota LLC in 2026
Choose and Verify Your LLC Name
Search the North Dakota business entity database to confirm your name is available. Your name must include "Limited Liability Company," "LLC," or "L.L.C." and must be distinguishable from existing registered entities in North Dakota.
Appoint a Registered Agent
Every North Dakota LLC must designate a registered agent with a physical street address in North Dakota. The agent receives legal documents and state notices during business hours. Northwest Registered Agent charges $39 for North Dakota LLC formation and includes a free year of registered agent service (then $125/year).
File the Articles of Organization
Submit your Articles of Organization online or by mail to the North Dakota Secretary of State. The state filing fee is $135, non-refundable. Online filing processes in 2-5 business days.
Obtain Your EIN (Federal Tax ID)
Apply for an Employer Identification Number at no cost at IRS.gov. The application takes 5-15 minutes and the EIN is issued immediately online. An EIN is required for business banking, hiring employees, and filing taxes. Any formation service charging for EIN assistance is charging for a free government service.
Draft an Operating Agreement
An operating agreement is not legally required in North Dakota but is essential for any LLC with multiple members and strongly recommended for single-member LLCs. It defines ownership percentages, profit distribution, management authority, and dissolution procedures. Without one, North Dakota default rules apply. Northwest Registered Agent includes an operating agreement template with its formation package.
Meet North Dakota Ongoing Compliance
North Dakota LLCs file an Annual Report with the Secretary of State by November 15 each year (N.D.C.C. section 10-32.1-89), using the FirstStop online portal. The fee is $50. A $50 late penalty applies immediately after November 15, doubling the total to $100. First annual report is due November 15 of the year after the calendar year of formation. Farm and ranch LLCs have different deadlines - contact the Secretary of State directly.
North Dakota LLC Costs: Full 2026 Breakdown
One-Time Formation Costs
| Cost Item | Amount |
|---|---|
| Articles of Organization (state fee) | $135 |
| Name reservation (optional) | $10 (optional, 12 months) |
| EIN (IRS.gov) | Free |
| Operating agreement (Northwest template) | Free with $39 service fee |
| Registered agent Year 1 (Northwest) | Free (included) |
| Minimum total with Northwest | $174 |
Annual Recurring Costs
| Cost Item | Amount |
|---|---|
| Annual Report | $50 |
| Registered agent renewal (Northwest) | $125/year (after free year 1) |
| State income tax | Graduated: 1.10% to 2.50% |
3-Year Total Cost Comparison
| Option | Year 1 | Year 2 | Year 3 | 3-Year Total |
|---|---|---|---|---|
| Northwest Registered Agent | $174 | $125 (RA) + annual fees | $125 (RA) + annual fees | ~$549 |
| DIY (self as RA) | $135 | Annual fees only | Annual fees only | ~$235 |
| DIY + separate RA service | $135 + ~$125 RA | ~$125 RA + fees | ~$125 RA + fees | ~$485 |
Using Northwest Registered Agent costs $39 above the state fee but includes a free year of registered agent service, an operating agreement template, same-day filing, and compliance reminders for your North Dakota annual report.
North Dakota LLC Ongoing Compliance
North Dakota LLCs file an Annual Report with the Secretary of State by November 15 each year (N.D.C.C. section 10-32.1-89), using the FirstStop online portal. The fee is $50. A $50 late penalty applies immediately after November 15, doubling the total to $100. First annual report is due November 15 of the year after the calendar year of formation. Farm and ranch LLCs have different deadlines - contact the Secretary of State directly.
North Dakota has one of the lowest individual income tax rates in the country, with a top rate of just 2.50%. LLC pass-through income is taxed at rates from 1.10% to 2.50%, making North Dakota very favorable for LLC owners who live in the state. The annual report deadline of November 15 is also unique - most states use spring deadlines, so set a calendar reminder for fall.
Additional compliance for North Dakota LLCs:
- State income taxes: North Dakota LLC pass-through income is subject to Graduated: 1.10% to 2.50%. Keep accurate records and work with a North Dakota-licensed CPA.
- Federal taxes: Single-member LLCs file Schedule C; multi-member LLCs file Form 1065 and issue K-1s.
- Business licenses: Check your city and county for any required local licenses or permits.
- EIN: Required for any LLC with employees and for business bank accounts.
Frequently Asked Questions: North Dakota LLC Formation
The state filing fee for Articles of Organization is $135, filed through the FirstStop online portal. Using Northwest Registered Agent adds $39, for a $174 year-one total, including a free first year of registered agent service.
North Dakota LLC annual reports are due November 15 each year, filed through the FirstStop portal. The fee is $50. A $50 late penalty applies immediately after November 15, making the total $100 if late. The first annual report is due November 15 of the year following the calendar year of formation.
North Dakota has a graduated individual income tax from 1.10% to 2.50%, one of the lowest in the country. LLC pass-through income is taxed at these rates on your personal North Dakota return, making it a favorable state for business owners.
No. North Dakota does not impose a franchise tax on LLCs. Your main state compliance costs are the $135 formation fee (one-time) and $50 annual report. Farm and ranch LLCs have additional reporting requirements specific to their industry.
Online filing through the FirstStop portal typically processes in 2-5 business days. Mail or fax filing takes 5-10 business days. There is no dedicated expedited processing option, though online filings are generally faster.
Related Guides
- Best LLC Service in North Dakota (2026)
- Northwest Registered Agent Review
- How to Get an EIN for Free
- LLC Operating Agreement Guide
- All State LLC Formation Guides
Why I Choose Northwest Registered Agent
After forming 3 LLCs myself and helping clients through the process, I keep coming back to Northwest Registered Agent. Here is why:
- Remarkable Customer Support: Quick, human responses every time.
- Caring & Privacy-Focused: Genuine service with full respect for your privacy.
- Lightning-Fast Formation: Often faster than promised.
- Incredible Value: $39 includes free business address, mail scanning, phone line, business email, domain name, website, and brand protection.
- Clear & Transparent: No hidden fees or surprises.
Ready to form your business? Choose Northwest today!
Frédéric has founded and operated businesses across multiple countries, including 3 LLCs formed using Northwest Registered Agent. He holds certifications as a holistic coach and therapist trainer, is a published author, and has been featured in Le Parisien, IMDb, Goodreads, and international encyclopedias.
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