North Dakota annual report
North Dakota LLCs file a Annual Report every year for $50. Due: November 15 each year.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual Report | $50 | annual | November 15 each year | $50 late fee; Not Good Standing status, then involuntary termination (typically 6-12 months); reinstatement possible within 1 year |
| Corporation | Annual Report | $25 | annual | August 1 each year (foreign corporations: May 15) | Late filing fee applies (amount not stated on SOS page); Not Good Standing status, then involuntary dissolution |
| Nonprofit | Annual Report | $10 | annual | February 1 each year | $5 late fee (N.D.C.C. 10-33-140); involuntary dissolution if not filed within 1 year; $40 reinstatement |
When the first one is due
- LLC: November 15 of the year after the year of formation
- Corporation: August 1 of the year after the year of incorporation
- Nonprofit: February 1 of the year after formation
Taxes due on their own schedule
- Corporate income tax (Corporation): $0 — No franchise or minimum tax; C corporations pay graduated corporate income tax only on North Dakota taxable income. LLCs taxed as partnerships/disregarded entities pay no entity-level tax.
Checked 2026-10-20. Confirm on the North Dakota Secretary of State, Business Services site before filing.