How to Start an LLC in South Dakota (2026)

Filing fee: $150 · Agency: South Dakota Secretary of State

Processing time: Same-day processing.

Annual report: Annual report fee: $55.

Franchise tax: South Dakota does not impose a general corporate income tax or franchise tax on LLCs. A franchise tax applies only to financial institutions based on net income.

Notes: South Dakota does not impose a state income tax on LLCs.