Form in South Dakota →

Form a Business in South Dakota

Filing fees, deadlines, registered agent rules, and tax structure for South Dakota, verified against the South Dakota Secretary of State Monae L on Jun 11, 2026.

Form a South Dakota LLC, $150 File a South Dakota Annual Report

South Dakota at a glance

LLC Formation
$150
Articles of Organization
Corp Formation
$150
Articles of Incorporation
Nonprofit Formation
$30
Articles of Incorporation: Nonprofit
Annual Report: LLC
$50
annual filing
Annual Report: Corp
$50
annual filing
Registered Agent
Street address
South Dakota address required

What makes South Dakota different

  • South Dakota is a ZERO INCOME TAX STATE no personal income tax, no corp income tax. One of strongest tax positions in US.
  • LLC formation $150 online / $165 paper ($15 paper processing fee).
  • AR fee: $50 online / $65 paper Due first day of anniversary MONTH every year.
  • $50 LATE FEE per delinquent AR.
  • NO Corp income tax NO personal income tax. ONLY bank franchise tax for financial institutions.
  • Sales Tax 4.2% state + local up to 2% = combined 4.2-6.2% (one of lowest US base rates).
  • Series LLC PERMITTED under SDCL § 47-34A-208.
  • No publication requirement.

South Dakota tax structure

no state personal income tax, no corporate income tax, sales tax 4.2%.

For detailed tax planning, see the South Dakota Secretary of State Monae L and the South Dakota Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in South Dakota?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical South Dakota ruleset (re-verified quarterly against South Dakota Secretary of State Monae L).

Start a South Dakota LLC → Start a South Dakota Corp → File an Annual Report →

Filing portal: https://sosenterprise.sd.gov/