North Dakota LLC Cost and Filing Fees (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

A North Dakota LLC costs $135 to form — the Articles of Organization filing fee paid to the North Dakota Secretary of State, filed online through the FirstStop portal. The main ongoing cost is the $50 annual report, due November 15 each year. Name reservation is $10, a federal EIN from the IRS is free, and a sales and use tax permit has no fee.

What a North Dakota LLC Costs

The cost of a North Dakota LLC divides into a one-time formation charge and a recurring annual charge. To create the LLC you file Articles of Organization with the North Dakota Secretary of State, and the filing fee is $135. After that, the LLC owes a $50 annual report every year to stay in good standing. Everything else — a name reservation, a sales tax permit, a commercial registered agent — is optional or situational. For the full formation walkthrough, see how to form an LLC in North Dakota.

Because a federal EIN is free directly from the IRS and North Dakota's sales tax permit carries no fee, a self-managed North Dakota LLC can cost as little as $135 to launch and $50 a year to maintain. The sections below detail each fee, the agency that charges it, and how it fits into your wider business tax picture, including the state's 5% sales tax.

It helps to separate the fees you must pay from the ones you might pay. The Articles of Organization fee and the annual report fee are mandatory for every North Dakota LLC. The name reservation and foreign registration fees apply only in specific situations, the sales tax permit is free even when required, and a commercial registered agent is a service you choose to buy rather than a state charge. Budgeting for a North Dakota LLC therefore comes down to the two mandatory fees plus whatever optional services your situation calls for.

North Dakota LLC Fee Table (2026)

Every dollar amount in this table is a state or federal government charge — there are no LegalGlass fees, and you should be cautious about third-party services that mark up these government filings. If you need an expedited filing or a certified copy, confirm any additional charge on the Secretary of State's fee schedule rather than assuming a figure that may have changed. The table reflects standard 2026 filing amounts; expedited processing and certified documents are priced separately by the Secretary of State.

The Articles of Organization Filing Fee

The one unavoidable cost of a North Dakota LLC is the $135 fee to file the Articles of Organization, the document that legally creates the company. You file it with the Secretary of State, most easily online through the state's FirstStop business portal, though other methods are available. The articles name the LLC, its principal address, its management, and its registered agent — North Dakota requires every LLC to maintain a registered agent with a physical in-state address. Some states call this document a certificate of formation; North Dakota uses Articles of Organization.

You can act as your own registered agent at no charge, or appoint a commercial provider for an annual fee that the provider sets. Either way, the $135 state filing fee is the same. Once the Secretary of State accepts the articles, the LLC exists, and you can obtain an EIN, open a bank account, and adopt an operating agreement. North Dakota does not require you to file the operating agreement with the state, so it adds no government fee and never appears on the public record.

Annual Report and Ongoing Costs

The recurring cost that keeps a North Dakota LLC in good standing is the annual report, which carries a $50 fee and is due by November 15 each year. You file it with the Secretary of State through FirstStop, confirming the LLC's address, management, and registered agent. There is no separate franchise tax on the LLC itself, so for most small LLCs the $50 annual report is the entire yearly cost of maintaining the entity. Our North Dakota annual report guide covers the filing details.

Missing the November 15 deadline has consequences. The state can charge a late fee and, if the report stays unfiled, can administratively dissolve the LLC, stripping its good standing and the liability protection that comes with it until it is reinstated. Reinstatement means filing the overdue report plus any additional fee, so filing on time is far cheaper. If you decide to close the business instead, review how to dissolve an LLC in North Dakota, because a formal dissolution stops the annual report obligation and ends the entity cleanly. Letting an unwanted LLC simply lapse, rather than dissolving it, can leave late fees and reinstatement costs waiting if you ever need the entity back, so treat the November 15 report as a firm yearly commitment for as long as the LLC exists.

Name Reservation, Foreign Registration, and Sales Tax

Several optional or situational costs round out the picture. Reserving a business name in advance costs $10 — useful if you are not ready to file but want to hold a name you have confirmed is available through the North Dakota business entity search. A reservation is never required to form an LLC; you can simply file the Articles of Organization with an available name. If your LLC was formed in another state and you want to do business in North Dakota, you register as a foreign LLC for a $135 fee, matching domestic formation.

If your LLC sells taxable goods or services, you must register for a sales and use tax permit with the North Dakota Office of State Tax Commissioner. The permit itself has no fee. Once registered, you collect the 5% state sales tax plus any applicable local rates and remit them to the state. If you operate under a different public name, that is a separate North Dakota DBA filing, and protecting a brand name nationally is a federal trademark question rather than a state name filing. Compare North Dakota's totals with other states through our how to form an LLC hub before deciding where to organize.

Taxes and the Bigger Cost Picture

Beyond filing fees, the true cost of running a North Dakota LLC depends on taxes. North Dakota imposes a 5% state sales and use tax, collected by businesses that sell taxable goods or services, and local jurisdictions may add their own rates on top. Income from a default LLC passes through to the owners, who report it on their personal returns; North Dakota also levies a personal income tax that applies to that pass-through income. For how the LLC's income is reported at the state and federal level, see North Dakota LLC tax filing.

These taxes are separate from the formation and annual report fees, but they belong in any honest budget for the business. Owners weighing an S-corp versus LLC structure or a commercial registered agent should factor them in alongside any local business license the city or county requires. For a very small, self-managed LLC, though, the recurring government cost in North Dakota often comes down to the $50 annual report, which keeps the state near the affordable end for LLC upkeep. If your LLC has no taxable sales and no employees, you may not owe state sales tax or withholding at all, which further narrows the recurring cost to that single annual report fee.

Frequently Asked Questions

How much does it cost to form an LLC in North Dakota?

The core cost is $135, the filing fee for the Articles of Organization paid to the North Dakota Secretary of State and filed online through the FirstStop portal. A federal EIN from the IRS is free, so many owners spend only $135 to start.

What is the North Dakota LLC annual report fee?

North Dakota charges a $50 annual report fee, due by November 15 each year and filed with the Secretary of State. Missing the deadline can lead to a late fee and eventual administrative dissolution of the LLC.

Does North Dakota charge for a sales tax permit?

No. A North Dakota sales and use tax permit from the Office of State Tax Commissioner has no fee. Once registered, you collect the state's 5% sales tax plus any local rates on taxable sales and remit them to the state.

How much is a North Dakota name reservation?

Reserving an LLC name costs $10 with the Secretary of State. It is optional; you do not need a reservation to file your Articles of Organization, but it can hold a name while you prepare to file.

How much does it cost to register a foreign LLC in North Dakota?

Registering an out-of-state LLC costs $135, the same as domestic formation. You file the foreign registration with the Secretary of State and must name a North Dakota registered agent with an in-state address.

Related

• How to form an LLC (cluster hub)
• How to form an LLC in North Dakota
• How to get an EIN
• Business tax basics
• South Dakota LLC cost (sibling)
• Montana LLC cost (sibling)

Sources

1. North Dakota Secretary of State — Business Registrations (LLC filings and fees).
2. North Dakota Secretary of State — FirstStop Business Portal (online filing).
3. North Dakota Secretary of State — Annual Reports ($50, due November 15).
4. North Dakota Secretary of State — Name Availability and Reservation ($10).
5. North Dakota Secretary of State — Foreign Business Registration ($135).
6. North Dakota Office of State Tax Commissioner — Sales and Use Tax (no-fee permit; 5% rate).
7. North Dakota Office of State Tax Commissioner — Register for Sales and Use Tax.
8. North Dakota Office of State Tax Commissioner — Income Tax Withholding.
9. IRS — Get an Employer Identification Number (free EIN).
10. IRS — Limited Liability Company (LLC).
11. Justia — North Dakota Century Code Title 10 (corporations and LLCs).
12. Justia — Century Code Chapter 10-32.1 (Uniform LLC Act).
13. Cornell LII — 26 CFR 301.7701-3 (entity classification election).
14. Cornell LII — Limited Liability Company (LLC) (overview).
15. U.S. Small Business Administration — Choose a Business Structure.

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