LLC in North Dakota (2026 Guide): Costs, Taxes & Requirements
Forming an LLC in North Dakota? We break down the $135 filing fee, $50 annual report, and North Dakota specific taxes for 2026.
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Should you form your LLC in North Dakota?
If you are a non-resident founder, the internet probably told you to choose Wyoming or Delaware. But maybe you have a specific reason to look at North Dakota (like buying real estate in North Dakota or hiring local employees).
This guide breaks down the real costs, taxes, and requirements for a North Dakota LLC in 2026.
North Dakota LLC At a Glance
- Filing Fee: $135 (One-time)
- Annual Fee: $50 (Annual)
- State Income Tax: Top 2.9%
- Processing Time: 2-3 weeks
- Best For: Energy
Cost Breakdown: Is North Dakota Expensive?
It's not just about the $135 to start. It's about how much it costs to keep the company alive.
| Expense | Cost | Frequency | Notes |
|---|---|---|---|
| LLC Formation Fee | $135 | One-time | Paid to Secretary of State |
| Registered Agent | ~$125 | Annually | Required by law |
| Annual Report | $50 | Annually | Mandatory compliance filing |
| Franchise Tax | $0 | Annually | None |
Compare this: Delaware's domestic LLC Certificate of Formation government fee is $70. Its annual LLC tax is $400 for payment obligations due in 2026 (the prior amount was $300); it is due June 1 after the prior calendar year and is not an annual report. Check our full comparison: Best LLC Services for Non-Residents.
The Tax Reality
Many founders forget about state taxes.
1. Income Tax
North Dakota has a personal income tax rate of Top 2.9%.
- If you live abroad: You usually only pay this if you are "doing business" physically in North Dakota (e.g., you have a warehouse or store here).
- If you are remote: You might be exempt, but North Dakota is stricter than Wyoming.
2. Corporate / Franchise Tax
North Dakota has a corporate tax rate of 4.31%. Good news: There is no separate Franchise Tax.
Privacy & Anonymity
Does North Dakota allow you to hide your name from the public record? NO. North Dakota generally requires you to list a Manager or Member on the public Articles of Organization. If privacy is your goal, look elsewhere.
Is North Dakota Right for You?
The Pros
- Good for local businesses in North Dakota
- Low taxes.
The Cons
- Slow processing
- Remote
The Verdict
Verdict: Only form an LLC in North Dakota if you have a physical office or employees here. For remote businesses, consider Wyoming or Delaware instead.
If you are just selling on Amazon or running a digital agency, stick to Wyoming or New Mexico. They are cheaper and more private. However, if you are buying a rental property in North Dakota, you must form the LLC in North Dakota to comply with local laws.
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Next Steps
- Need a Registered Agent? See our review of Northwest Registered Agent.
- Need a Bank Account? Read Best US Business Bank Accounts.
- Need an Address? Read How to Get a US Business Address.
Related Guides
- Wyoming vs Delaware LLC for Non-Residents: Fees, Annual Tax, and Use Cases (2026)
- Starting a US Business for Non-Residents (2026 Guide)
- How to Get an EIN Without SSN as a Non-Resident (2026 Form SS-4 Guide)
- Non-Resident LLC Compliance Guide 2026 (Taxes, BOI Status & ITIN)
- BOI Report for US LLCs: 2026 Status, Exemptions & Filing Checklist
- Compare all states with the 51-State LLC Explorer
Editorial information
Written by Foreign Founder Team. Published December 9, 2025; updated June 21, 2026.
Not independently reviewed by a lawyer or tax professional.
Read our Editorial Policy and Research Methodology.
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