Form a Business in North Dakota
Filing fees, deadlines, registered agent rules, and tax structure for North Dakota, verified against the North Dakota Secretary of State Michael Howe, Business Services Division on Jun 11, 2026.
North Dakota at a glance
What makes North Dakota different
- LLC formation $135 flat.
- AR fee: $50 Due November 15 every year. UNUSUAL deadline (most states use anniversary or spring deadline).
- PERSONAL INCOME TAX progressive 3-bracket: 0% / 1.95% / 2.50% top one of LOWEST progressive structures in US. 0% bottom bracket (no tax on low income).
- CORP INCOME TAX progressive 3-tier: 1.41% / 3.55% / 4.31% top also one of lowest.
- Sales Tax 5% state + local up to ~3.5% = combined 6.89% avg (5-8.5%).
- Series LLC PERMITTED under N.D. Cent. Code § 10-32.1.
- No publication requirement.
- PO Box NOT allowed for Registered Agent ND street address required.
North Dakota tax structure
no state personal income tax, no corporate income tax, sales tax 5.0%.
For detailed tax planning, see the North Dakota Secretary of State Michael Howe, Business Services Division and the North Dakota Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in North Dakota?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical North Dakota ruleset (re-verified quarterly against North Dakota Secretary of State Michael Howe, Business Services Division).
Filing portal: https://firststop.sos.nd.gov/
At a glance
- What is it
- Form a business in north dakota is a regulated business process governed by federal or state agencies. File.Business handles the paperwork, filings, and tracking for you.
- Why it matters
- Doing this correctly the first time avoids penalties, late fees, and personal liability exposure for owners.
- Who needs it
- Any US business that has triggered the relevant requirement - usually based on entity type, state, or business activity.
- When it is due
- Deadlines vary by agency and state. We track your specific dates and remind you ahead of any filing window.
- How it works
- Tell us what you need, review the prepared filing, and we submit through the agency's official channel.
- What it costs
- Pricing is shown on this page with state and federal fees disclosed separately from our service fee.
- Risks of skipping
- Penalties, administrative dissolution, loss of liability shield, blocked transactions, or audit triggers depending on the filing.
- Alternatives
- File directly with the agency yourself, hire a law firm, or use a competing service. File.Business is the fastest premium option.