How to Start an LLC in North Dakota (2026)

Filing fee: $135 · Agency: North Dakota Secretary of State

Processing time: 5 business days.

Annual report: Annual report fee: $50.

Franchise tax: North Dakota does not impose a franchise tax on LLCs. LLCs are generally taxed as pass-through entities, with income taxed on members' individual returns.

Notes: LLCs are the most common business structure in North Dakota due to liability protection and pass-through taxation. A registered agent with a physical North Dakota address is required.