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/