North Dakota Corporation cost

Forming a North Dakota Corporation

You file Articles of Incorporation with the North Dakota Secretary of State, Business Services. The state fee is $100. See the official fee.

File it yourself with the state →

Every year after

• Annual Report: $25, filed every year. Due: August 1 each year (foreign corporations: May 15).
• First one: August 1 of the year after the year of incorporation.
• If you're late: Late filing fee applies (amount not stated on SOS page); Not Good Standing status, then involuntary dissolution.
• Official report page

State taxes that apply even to a small Corporation

• Corporate income tax: $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.

Worth knowing

• LLC annual report is $50, due November 15; corporation annual report is $25, due August 1; nonprofit annual report is $10, due February 1.
• First annual report is due the year after the year of registration.
• No franchise tax or minimum tax on LLCs or corporations.
• Trade names are registered at the state level ($25) and must be renewed every 5 years.

Registered agent

North Dakota requires a registered agent. Corporations, LLCs, and partnerships (except general partnerships) must maintain a North Dakota registered agent with a physical North Dakota address. You can serve as your own agent if you have a qualifying address; paid services usually charge a yearly fee.