Starting a business in North Dakota is a short process: choose a structure, register with the North Dakota Secretary of State through FirstStop if you are forming an LLC or corporation, get an EIN, and open your state tax accounts in ND TAP. An LLC’s Articles of Organization cost $135 as of October 2026, and each LLC files a $50 annual report by November 15 every year after its first.
North Dakota has no statewide general business license and no franchise tax, so most of the ongoing work is the annual report and sales tax returns.
Updated October 2026.
Go to:
Best Business Formation Services in North Dakota (2026)
If you’d rather not handle forming a business in North Dakota yourself, these are the services we recommend, in order. The table compares price and what’s included.
| Rank | Provider | Best for | Price | What’s included |
|---|---|---|---|---|
| 1 | Mainstay Filing | Forming an LLC with the agent, EIN and annual report included | $199/year + state fee at cost | LLC formation filing, registered agent for the year, EIN application, annual report preparation and filing |
| 2 | ND Registered Agents.org | North Dakota registered agent service only | $99/year | $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
| 3 | North Dakota Registered Agent.co | North Dakota registered agent service only | $99/year | in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
1. Mainstay Filing
Mainstay Filing is our top pick in North Dakota. It costs $199/year + state fee at cost and covers lLC formation filing, registered agent for the year, EIN application, annual report preparation and filing. The price stays the same every year, with no add-on menu.
2. ND Registered Agents.org
ND Registered Agents.org is a North Dakota registered agent service at $99/year. It provides $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
3. North Dakota Registered Agent.co
North Dakota Registered Agent.co is a North Dakota registered agent service at $99/year. It provides in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
North Dakota fees and deadlines at a glance
| Item | North Dakota detail (October 2026) |
|---|---|
| Filing office | North Dakota Secretary of State, Business Services |
| Online filing | FirstStop |
| LLC Articles of Organization | $135 |
| Corporation Articles of Incorporation | $100 |
| LLC annual report | $50, due November 15 (from the year after formation) |
| Corporation annual report | $25, due August 1 |
| Trade name (DBA) | $25, renewed every 5 years |
| Sales tax | 5% state rate, plus local taxes |
| Minimum wage | $7.25 per hour |
Fees are listed on the Secretary of State’s LLC and corporation pages. For a complete first-year budget, see Mainstay Filing’s North Dakota LLC cost guide.
The North Dakota process, step by step
- Choose your business structure.
- Pick a name and confirm it is available.
- Appoint a registered agent with a North Dakota address.
- File Articles of Organization or Incorporation in FirstStop.
- Get an EIN from the IRS.
- Register for sales tax and withholding in ND TAP.
- Arrange workers’ compensation before your first hire.
- Get any occupational or local licenses.
- Open a business bank account and buy insurance.
- File your annual report on time each year.
The sections below cover each step.
Which structure works best in North Dakota?
North Dakota’s options look much like other states’, with a few local twists:
- Sole proprietorship. No Secretary of State formation filing. If you operate under a name other than your own, register a trade name. You are personally liable for business debts.
- General partnership. Co-owners sharing profits and liability. General partnerships do not need a registered agent, unlike LLCs and corporations.
- LLC. Costs $135 to form and $50 a year to keep active. Members are shielded from business debts, and the IRS treats a single-member LLC as a sole proprietorship unless you elect otherwise. Our step-by-step North Dakota LLC guide goes deeper on this filing.
- Corporation. Costs $100 to form and $25 a year for the annual report, which is cheaper than an LLC on state fees. North Dakota C corporations pay corporate income tax at graduated rates of 1.41%, 3.55% and 4.31%, according to the Office of State Tax Commissioner.
North Dakota also has special farming and ranching LLCs and farm corporations, which have their own rules and a different annual report date.
How do you choose a North Dakota business name?
North Dakota LLC names must contain “limited liability company”, “LLC” or “L.L.C.” Corporation names need “company”, “corporation”, “incorporated”, “limited” or an abbreviation of one of them. The name must also be distinguishable from others on file.
Search the state’s records in FirstStop, or read our North Dakota business name search guide for help reading the results. Then:
- Check domains and social handles on Namechk so your brand is consistent online.
- Search USPTO records for federal trademarks.
- Brainstorm alternatives with the business name generator if your favorite is unavailable.
North Dakota registers DBAs at the state level as trade names. A trade name costs $25 to register through FirstStop and expires every five years, with a $25 renewal, according to the Secretary of State.
Appointing a registered agent
North Dakota requires corporations, LLCs and most partnerships (everything except general partnerships) to maintain a registered agent with a physical North Dakota address. The agent receives lawsuits and official notices, so the address must be staffed during business hours.
Residents can serve as their own agent. Out-of-state owners, and owners who prefer not to list a home address, typically use a commercial agent. Mainstay Filing provides a North Dakota registered agent for the first year as part of its formation package.
Filing in FirstStop
The Secretary of State takes new business filings online through FirstStop:
- Create a FirstStop account.
- Choose Articles of Organization (LLC) or Articles of Incorporation (corporation).
- Enter the name, registered agent, principal office and organizers or incorporators.
- Pay the filing fee: $135 for an LLC, $100 for a business corporation.
North Dakota has no newspaper publication requirement for new LLCs or corporations. After approval, sign an operating agreement or adopt bylaws. The state does not collect them, but they govern ownership, voting and buyouts.
Apply for an EIN
The IRS issues Employer Identification Numbers free through its online application. You need one to hire, to open most business bank accounts and to register for some state tax accounts.
Set up North Dakota tax accounts
The Office of State Tax Commissioner handles business tax registration through ND TAP. According to the sales and use tax page:
- Sales and use tax permit. Required if you make taxable retail sales. The state rate is 5% for most retail sales, and cities and counties add local taxes. Apply about 30 days before you open.
- Income tax withholding. Register through ND TAP once you have employees in North Dakota.
LLC profits generally pass through to the owners’ individual returns, and North Dakota’s individual income tax rates are low, with the first bracket taxed at 0%.
Employer obligations
North Dakota’s minimum wage is $7.25 per hour, the same as the federal minimum, per the Department of Labor and Human Rights. Before you hire, take care of three accounts:
- Workers’ compensation through Workforce Safety and Insurance (WSI). North Dakota requires coverage before you hire your first employee, with limited exceptions, and WSI is the state’s provider.
- Unemployment insurance through Job Service North Dakota.
- New hire reporting to the state directory of new hires within 20 days of each employee’s first day.
Licenses and permits
North Dakota does not issue a general statewide business license. Licensing depends on your activity:
- The Secretary of State licenses contractors, home inspectors and a few other occupations.
- Other state boards license professions such as cosmetology, real estate, accounting and health care.
- Cities and counties, including Fargo, Bismarck, Grand Forks and Minot, set their own licenses, zoning and permits.
The North Dakota SBDC offers free advising and can help you identify licensing requirements.
Banking and insurance
Open a dedicated business account with your filed Articles, EIN and operating agreement. Keeping business money separate makes taxes easier and protects your liability shield. Insurance needs vary: general liability for most businesses, professional liability for service providers, commercial auto, and property coverage for equipment and inventory.
When is the North Dakota annual report due?
According to the Secretary of State’s maintenance page:
- LLCs file a $50 annual report by November 15 each year, beginning the year after the calendar year in which they registered. Farming and ranching LLCs file by April 15.
- Business corporations file a $25 annual report by August 1.
An LLC report received after the deadline adds a $50 late fee, and reinstating a terminated LLC costs $135. Corporations that file late pay $20 within 90 days and $60 after that. A company that does not file falls out of good standing and is typically involuntarily terminated within months, after which it has a limited window to reinstate. File early in FirstStop to avoid problems.
Websites for North Dakota businesses
A matching domain and a basic website help customers across a large, rural state find you. Once you have secured the name, these website builders are a good start:
FAQs
How much does it cost to start an LLC in North Dakota?
As of October 2026, the North Dakota Secretary of State charges $135 to file Articles of Organization for an LLC through FirstStop. Starting the year after formation, the LLC files a $50 annual report by November 15 each year. A $25 trade name registration is only needed if the LLC does business under a different name.
When is the North Dakota LLC annual report due?
North Dakota LLCs file their annual report by November 15 each year, starting with the year after the calendar year they registered. The fee is $50. Farming and ranching LLCs file by April 15 instead. Late reports add a $50 late fee, and LLCs that stop filing can be involuntarily terminated.
Does North Dakota require a general business license?
No. North Dakota has no statewide general business license. Instead, licenses depend on your activity: the Secretary of State licenses contractors and some other occupations, professional boards license fields like cosmetology and accounting, and cities and counties set their own licensing and zoning rules. Check with your city before opening.
How do I register a DBA in North Dakota?
North Dakota calls a DBA a trade name and registers it at the state level. File the trade name registration with the Secretary of State through FirstStop for $25. The registration expires every five years and can be renewed for $25. Sole proprietors, partnerships, LLCs and corporations can all register trade names.
What is the sales tax rate in North Dakota?
North Dakota’s state sales tax rate is 5% for most retail sales, and many cities and counties add local sales taxes. Businesses that make taxable sales apply for a sales and use tax permit through ND TAP, ideally about 30 days before opening, according to the Office of State Tax Commissioner.
Can I be my own registered agent in North Dakota?
Yes, if you have a physical address in North Dakota where you can accept legal papers during business hours. LLCs, corporations and most partnerships must keep a registered agent; general partnerships do not. Your address becomes part of the public record, so owners who live out of state or want privacy often appoint a commercial registered agent instead.
Is workers’ compensation required in North Dakota?
Yes. North Dakota requires employers to have workers’ compensation coverage through Workforce Safety and Insurance before hiring their first employee, with limited exceptions. Employers register with WSI directly. Unemployment insurance is a separate account with Job Service North Dakota.
CHK_ YOUR NAME RIGHT NOW
Use our engine to quickly check your content right now!
Disclosure: We may earn a commission from services recommended on this page.
