North Dakota LLC Annual Report and Franchise Tax

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

A North Dakota LLC files an annual report with the North Dakota Secretary of State by November 15 each year. The LLC annual report filing fee is $50. North Dakota imposes no separate franchise tax on LLCs; the annual report fee is the recurring state entity charge.

Quick Answer

Who files: Every North Dakota LLC registered with the Secretary of State
Deadline: November 15 each year
LLC fee: $50
Where: FirstStop, the Secretary of State's online filing system
Late filing: A late filing fee applies to reports received after the deadline
Franchise tax: None on LLCs; income tax is administered by the Tax Commissioner

What the North Dakota Annual Report Is

The annual report is the filing that keeps a North Dakota business entity in good standing with the Secretary of State. It is a status and information filing, not a tax return: it confirms the entity still exists, updates the state's record of its principal office, registered agent, and governors or managers, and it is accompanied by a filing fee.

Every LLC registered in North Dakota files one, whether the LLC is domestic or a foreign LLC qualified to do business here, and whether or not it had any activity during the year. A dormant LLC files exactly the same report as an active one.

Filing is done through FirstStop, the Secretary of State's online business services portal at firststop.sos.nd.gov. The state also mails or emails reminders, but the obligation does not depend on receiving one - the Secretary of State has publicly warned businesses about misleading annual report solicitations from third parties that are not the state.

The November 15 Deadline

For a limited liability company, the North Dakota annual report is due November 15. That date is fixed; it does not shift with your formation anniversary or your fiscal year, and it is the same for every LLC in the state.

Other entity types have different dates, which is a frequent source of confusion for owners who run more than one entity. The table below lists the deadlines the Secretary of State publishes.

Entity type	Annual report deadline
Limited liability company (LLC)	November 15
Domestic corporation	August 1
Foreign corporation	May 15

The Secretary of State states that annual reports "must be received on or before the deadline or incur a late filing fee." Confirm the current late fee amount with the Secretary of State, because it is set by the state and updated from time to time. Persistent failure to file can lead to administrative dissolution or revocation of a foreign LLC's authority.

The $50 LLC Filing Fee

The filing fee for a North Dakota limited liability company annual report is $50. That fee is paid to the Secretary of State when the report is submitted through FirstStop, and it is the ordinary recurring state cost of keeping an LLC registered in North Dakota.

Fees differ by entity type, so a corporation's report fee is not the same as an LLC's. If you also run a North Dakota corporation, check its fee separately on the Secretary of State's business structures pages rather than assuming it matches.

For the full first-year and ongoing cost picture, including the formation filing, see North Dakota LLC cost and the national how much an LLC costs comparison.

How to File on FirstStop

Filing is done online. Go to FirstStop at firststop.sos.nd.gov, sign in, and locate your LLC by name or by its North Dakota system ID. The annual report option appears on the entity's record during the filing window.

The report asks you to confirm or update the LLC's principal office address, its North Dakota registered agent and registered office address, and the governors, managers, or members the state has on file. Correct anything that has changed - the registered agent line in particular, since that is where service of process is delivered.

Pay the $50 fee, submit, and save the confirmation. Then calendar November 15 of the following year immediately. Missing the deadline is almost always a calendar failure rather than a deliberate choice, and the fix costs a late fee that exceeds the report fee itself in many cases.

North Dakota Has No LLC Franchise Tax

Some states charge a franchise tax - a recurring privilege tax measured by capital, net worth, or margin - on top of an annual report fee. North Dakota does not impose a franchise tax on limited liability companies. The annual report fee is the recurring charge for maintaining the entity, and it does not scale with the LLC's revenue or assets.

What North Dakota does impose is income tax, administered by the Office of State Tax Commissioner. Income tax follows federal classification: a single-member LLC is disregarded and its income flows to the member's return, a multi-member LLC is taxed as a partnership and files a partnership return, and an LLC that has elected corporate or S corporation status files accordingly. See single-member LLC in North Dakota and S-corp election in North Dakota.

Sales and use tax, withholding, and other state tax accounts are also handled by the Tax Commissioner, not the Secretary of State. Registering an entity does not register it for tax; those are separate applications.

Which Agency Handles What

Keeping the agencies straight prevents most North Dakota compliance errors:

Secretary of State - forming the LLC, the annual report, the registered agent, name registrations, and dissolution.
Office of State Tax Commissioner - income tax, sales and use tax, and withholding accounts.
Job Service North Dakota - unemployment insurance if the LLC hires employees.
IRS - the federal EIN, which is free, and all federal returns.

Filing the annual report satisfies only the first lane. An LLC in perfect standing with the Secretary of State can still be delinquent with the Tax Commissioner, and the two systems do not talk to each other for this purpose.

Local licensing is a fourth lane. North Dakota has no single statewide general business license, but cities and regulated occupations impose their own requirements - see North Dakota business license requirements.

Missing the Deadline and Closing Properly

If the report is late, file it as soon as you notice. The Secretary of State charges a late filing fee, and the entity remains delinquent until the report and fees are accepted. Prolonged delinquency leads to administrative dissolution of a domestic LLC or revocation of a foreign LLC's certificate of authority.

An administratively dissolved LLC loses the practical benefits of being in good standing: it may be unable to obtain a certificate of good standing for a bank or a lender, and it can find its ability to bring suit in North Dakota limited. Reinstatement generally requires filing all delinquent reports and paying the accumulated fees.

If you are done with the business, do not simply stop filing. Administrative dissolution is not a clean exit and can leave tax accounts open. File a proper dissolution with the Secretary of State, close your Tax Commissioner accounts, and close the federal EIN account with the IRS. See how to dissolve an LLC in North Dakota and the national dissolution guide.

Frequently Asked Questions

When is the North Dakota LLC annual report due?

November 15 each year. The deadline is fixed for limited liability companies and does not move with your formation date or fiscal year. North Dakota corporations use different dates: August 1 for domestic corporations and May 15 for foreign corporations, both filed with the Secretary of State.

How much is the North Dakota LLC annual report fee?

$50, paid to the North Dakota Secretary of State when the report is filed through the FirstStop online system. Fees differ by entity type, so a corporation's annual report fee is not the same. Reports received after the deadline also incur a late filing fee set by the Secretary of State.

Does North Dakota have a franchise tax on LLCs?

No. North Dakota imposes no franchise tax on limited liability companies. The recurring state entity charge is the $50 annual report fee paid to the Secretary of State. Income tax, sales and use tax, and withholding are separate and are administered by the Office of State Tax Commissioner.

How do I file the North Dakota annual report?

Online through FirstStop at firststop.sos.nd.gov. Sign in, locate your LLC by name or system ID, confirm or update the principal office address, registered agent, and governors or managers on file, then pay the $50 fee and submit before November 15.

What happens if I miss the November 15 deadline?

The Secretary of State charges a late filing fee and the LLC becomes delinquent. Continued failure to file can lead to administrative dissolution of a domestic LLC or revocation of a foreign LLC's certificate of authority. Reinstatement usually requires filing all delinquent reports and paying accrued fees.

Is the annual report the same as a tax return?

No. The annual report goes to the Secretary of State and keeps the entity in good standing. Tax returns go to the Office of State Tax Commissioner and the IRS. Filing the annual report satisfies no tax obligation, and paying state tax does not satisfy the annual report requirement.

Sources

North Dakota Secretary of State - Maintain Registration (LLC annual report due November 15; domestic corporation August 1; foreign corporation May 15; late filing fee).
North Dakota Secretary of State - Limited Liability Company (LLC) ($50 LLC annual report filing fee).
North Dakota Secretary of State - FirstStop online business services.
North Dakota Secretary of State - Warning: misleading annual report letters from third parties.
Justia - North Dakota Century Code chapter 10-32.1 (North Dakota Limited Liability Company Act).
North Dakota Office of State Tax Commissioner - Business taxes.
IRS - Limited Liability Company (LLC) (federal default classification).
IRS - Single Member Limited Liability Companies (disregarded entity; employment and excise tax treated separately).
IRS - Get an Employer Identification Number (EIN is free; one EIN per responsible party per day).
IRS - About Form 2553, Election by a Small Business Corporation (election under section 1362(a)).
IRS - Closing a Business.
Legal Information Institute (Cornell) - 26 CFR 301.7701-3 (entity classification election).

LegalGlass provides general information for educational purposes and is not legal advice, is not a law firm, and is not a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current amounts with the North Dakota Secretary of State and the North Dakota Office of State Tax Commissioner before acting.