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North Dakota LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in North Dakota. Moderate fees.
Need Registered Agent Service?
Required if no ND address
First Year Total
$185
One-Time Formation Costs
Annual Fees
Very Low Ongoing Costs
North Dakota has some of the lowest LLC maintenance costs. Great choice for budget-conscious business owners.
North Dakota LLC Key Facts
Important information for North Dakota LLC owners
Moderate fees
Low annual fee ($50)
Energy industry hub
Agricultural economy
North Dakota LLC Deadlines & Due Dates
Important dates for North Dakota LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
November 15 each year
Processing Time
5-7 business days
North Dakota LLC Forms
Required forms for North Dakota LLC compliance
North Dakota LLC FAQ
Common questions about North Dakota LLC taxes and fees
LLC Formation and Annual Costs in North Dakota (2026)
Forming an LLC in North Dakota requires a $135 filing fee paid to the North Dakota Secretary of State. After formation, North Dakota LLCs must pay a $50 annual fee for the annual report.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $135 | One-time |
| Annual Report / Annual Fee | $50 | Yearly |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $185. Ongoing costs are $50 per year.
North Dakota LLC Compliance Requirements
Maintaining your North Dakota LLC in good standing requires meeting several compliance obligations.
Annual Report: North Dakota LLCs must file an annual report by November 15 each year. The filing fee is $50.
Registered Agent: Every North Dakota LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $125/year).
Operating Agreement: While North Dakota does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of North Dakota LLCs
North Dakota LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
North Dakota taxes LLC income at personal income tax rates ranging from 0% to 2.5%, among the lowest in the country. LLC profits pass through to members and are reported on their personal North Dakota tax returns.
S-Corp Election: North Dakota LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official North Dakota Resources
- North Dakota Secretary of State
Business filings
- North Dakota Tax Department
Tax information
Fees are subject to change. This calculator provides estimates based on current North Dakota law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.