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North Dakota . 2026 filing guide

North Dakota Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every North Dakota filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the North Dakota Secretary of State, Business Information Division as of June 2026.

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Verified against North Dakota Secretary of State, Business Information Division on Jun 12, 2026
Agency
North Dakota Secretary of State, Business Information Division
Branded as North Dakota Business Information
Phone
701-328-4284
Mon-Fri 8am-5pm CT
Annual due
November 15 (LLC); August 1 (Corp)
$50 penalty
Processing
1-3 business days
Online filings
North Dakota business environment

Why founders choose North Dakota (and what to know first)

Lowest corporate income tax rates in the US (graduated 1.41-4.31%). Strong energy and agriculture economies. Low cost of operation. Reasonable filing fees.

Economy
~$70B economy
Registered entities
~110,000 active entities
New formations / year
~15,000 annually
Key industries
Energy (Bakken oil + gas), agriculture, manufacturing, technology (Microsoft Fargo office), aerospace, banking
North Dakota tax profile

Tax obligations at a glance

Tax type Where North Dakota stands
State income tax1.95% to 2.5%
Corporate income tax1.41% to 4.31% graduated
Sales tax5% state + 0-3.5% local
Franchise taxNone

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in North Dakota on request.

Beyond the SoS

Other North Dakota agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your North Dakota compliance.

North Dakota Office of State Tax Commissioner
701-328-1241

State income tax, sales tax, withholding

ND Job Service
701-328-2868

Unemployment insurance

ND Insurance Dept
701-328-2440

Insurance licensing

ND Workforce Safety + Insurance
701-328-3800

Workers comp (state-run)

ND Dept of Financial Institutions
701-328-9933

Banking and securities

ND Alcohol Beverage Control
701-328-2702

Alcohol licensing

North Dakota compliance calendar

Year-round filings every North Dakota business should know

Recurring federal and state deadlines that affect North Dakota businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
November 15 (LLC); August 1 (Corp)North Dakota annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full North Dakota compliance calendar →
How-to . LLC formation

How to form an LLC in North Dakota: step by step

Each step explained with what North Dakota requires. File.Business handles all of this for $0 service fee plus the $135 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your North Dakota LLC →

Ready to file your North Dakota paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

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Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the North Dakota Secretary of State, Business Information Division or any Secretary of State office. You may file directly with the North Dakota Secretary of State, Business Information Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the North Dakota Secretary of State, Business Information Division as of June 2026 and may change. For entity-specific guidance, consult a licensed North Dakota attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.