North Dakota LLC at a glance
A North Dakota LLC costs $135 to register and $50 a year to keep, with the annual report due 15 November. The figures come from the Secretary of State’s limited liability company page.
| Item | North Dakota rule |
|---|---|
| Formation document | Articles of Organization (registration) |
| State filing fee | $135 |
| Where to file | North Dakota Secretary of State, through the FirstStop portal |
| Annual report | $50, due 15 November each year from the year after registration |
| Farming or ranching LLCs | Same fees, but the annual report is due 15 April |
| Registered agent | Required, with a physical address in North Dakota |
| Publication requirement | None listed for LLCs |
| Dissolution or termination | $20 |
North Dakota has one of the simpler annual cycles: every business LLC files by the same date, 15 November. To compare the cost with other states, use our LLC state fee comparison tool.
How to start an LLC in North Dakota
You start a North Dakota LLC by choosing a name, getting a registered agent’s consent and registering the LLC on the Secretary of State’s FirstStop portal with the $135 fee. Then you sign an operating agreement, get an EIN and register for state taxes.
- Choose and check the name. The Secretary of State says the name of an LLC must contain the words "limited liability company" or the abbreviation "LLC" or "L.L.C.". Search the records before filing so the name is not already taken.
- Get a registered agent’s approval. The Secretary of State’s registered agents page says you must obtain approval before naming someone as agent, and that failing to do so may lead to the involuntary dissolution of the business. Our registered agent service can act for you.
- Register the LLC on FirstStop. The register a business page directs you to Start a Business in the FirstStop portal. The registration fee is $135. Our articles of organization guide explains what the filing contains.
- Sign an operating agreement. It is not filed with the state, but it records ownership, management and profit shares, and banks often ask for it.
- Get an EIN. The EIN is free from the IRS. With an SSN or ITIN you can apply online; without one you apply by fax, mail or phone, as the IRS EIN page explains. Our EIN application service handles the no-SSN route.
- Register for state taxes you need, such as a sales tax permit, with the Office of State Tax Commissioner through its ND TAP portal.
- Put 15 November in your calendar. The first annual report is due in the year after the year you registered. Our compliance deadline calendar can remind you.
Would you rather we handle it? Our filing team checks the name, prepares and submits the registration, arranges the agent and tracks everything in your portal. The general process is in our how to start an LLC guide.
North Dakota LLC cost
A North Dakota LLC costs $135 to register and $50 for each annual report. Most changes after formation cost $10 to $50.
| Fee | Amount | When |
|---|---|---|
| Registration (Articles of Organization) | $135 | At formation |
| Annual report | $50 | By 15 November each year, from the year after registration |
| Amendment | $50 | If you change the registration |
| Registered agent or office change | $10 | If you change them |
| Agent resignation | No fee | If the agent stops serving |
| Dissolution or termination | $20 | When you close the LLC |
The arithmetic for a small business LLC: $135 in the year you register and nothing more to the Secretary of State that year, because the first report is due the following year. In year two you pay the $50 report, so the first two years cost $135 + $50 = $185 in state fees, then $50 a year after that. A late report adds a late filing fee; the Secretary of State’s pages we checked do not state the amount, so file on time. Card or portal charges, if any, are extra.
North Dakota LLC annual report
Every North Dakota business LLC files an annual report by 15 November each year for $50. The Secretary of State’s maintain registration page says the first report is due in the year following the calendar year in which the business was first registered.
- Other LLC types: farming or ranching LLCs and authorized livestock farm LLCs file by 15 April instead. Professional LLCs file by 15 November and, from 1 January 2027, must include a Certificate of Professional License completed by their licensing board.
- How to file: through the FirstStop portal, which is also where you update agent and address details.
- Late: the report must be received by the deadline or a late filing fee applies, and the LLC is placed in Not Good Standing status.
- Termination: the Secretary of State says a business is typically involuntarily terminated if it does not file the past-due report within 6 to 12 months of being placed in Not Good Standing, and that you have one year to reinstate.
Our LLC annual report service files the report and reminds you ahead of 15 November.
North Dakota registered agent
Every North Dakota LLC must keep a registered agent with a physical address in the state. The Secretary of State’s registered agents page lists who can serve: an individual living in North Dakota, or a corporation or LLC (formed in North Dakota or elsewhere) that is registered with the Secretary of State and has a business office in North Dakota.
- Commercial or noncommercial: a commercial registered agent is listed with the state, so you do not give its address; for a noncommercial agent you must provide a complete physical address in North Dakota.
- Consent: get the agent’s approval before you name them.
- Changing agent: $10 for a commercial or noncommercial change; an agent’s resignation has no fee.
Founders outside North Dakota usually appoint a commercial agent so legal papers are received during business hours. Our registered agent service covers North Dakota.
North Dakota LLC registration: filing online
North Dakota LLC registration is done online in the FirstStop portal, and the Secretary of State offers help by virtual or in-person appointment or by phone. The pages we checked do not publish a standard processing time or an expedite option, so we do not promise one. Our team submits once your order and documents are complete, tracks the filing and uploads the approved record to your portal.
State taxes that affect a North Dakota LLC
The state tax most small North Dakota LLCs meet first is sales and use tax. The Office of State Tax Commissioner’s sales and use tax page sets out the main rules.
- Rate: the state sales tax rate is 5% for most retail sales, and local option taxes can apply on top.
- Remote sellers: sellers without a physical presence must collect North Dakota sales tax, including local option tax, once their taxable sales into the state exceed $100,000 in the current or previous calendar year. Our sales tax registration service can file the permit application.
- Income tax: the profit of an LLC taxed as a partnership or disregarded entity passes through to its owners. North Dakota-source income can be taxed in North Dakota even for owners who live elsewhere, so ask a licensed tax professional about your case.
Forming a North Dakota LLC as a non-resident
You do not need to live in North Dakota or the US to form a North Dakota LLC. You need a registered agent with a physical address in the state and the agent’s approval before you file.
North Dakota’s fees are moderate, but a founder outside the US with no North Dakota customers, staff or property usually has no reason to pick it over Wyoming or New Mexico. Our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide set out the numbers. If your LLC is formed elsewhere and does business in North Dakota, it registers there as a foreign LLC; the registration fee is also $135.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income, and it cannot be e-filed. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
- Address: banks usually want a business address as well as the agent’s address, which our US business address service provides.
How to dissolve a North Dakota LLC
To close a North Dakota LLC you file a dissolution or termination with the Secretary of State, which costs $20 on the LLC page. The Secretary of State recommends consulting an attorney, tax professional or business advisor so that all the legal implications of dissolving or terminating are considered.
- Before filing: wind up the business, pay debts and file any annual report that is due.
- Taxes: close the sales tax permit and file final returns with the Office of State Tax Commissioner, then file the final federal return, including a final Form 5472 if it applies.
- If you stop filing instead: the LLC falls into Not Good Standing and is later involuntarily terminated, which leaves a poor public record and can complicate a later reinstatement.
Our LLC dissolution service handles the state filing and the final federal steps.
Doing it yourself vs using Borderless Filings
You can register a North Dakota LLC yourself in the FirstStop portal for $135 and file the $50 annual report each November. The portal walks you through it.
What our service adds is preparation and checking before filing (name rules, agent consent, addresses), submission by our filing team, tracking and secure storage in your portal, the EIN without an SSN for non-residents, a US address with mail forwarding, and reminders before 15 November. Prices are on our pricing page with the state fee at cost, and you can start your order when you are ready. Neighboring options are on our South Dakota LLC, Montana LLC, Minnesota LLC and US LLC states pages.
Sources
- North Dakota Secretary of State: Limited liability company (LLC)
- North Dakota Secretary of State: Maintain registration
- North Dakota Secretary of State: Registered agents
- North Dakota Secretary of State: Register a business
- North Dakota Secretary of State: FirstStop portal
- North Dakota Office of State Tax Commissioner: Sales and use tax
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.