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How to start a business in North Dakota

The fees, filing links and deadlines for forming and registering a business in North Dakota, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $135
LLC, first year (state fees): $135
$50 annual report due by November 15 next year
Corporation filing fee: $100
Annual report: $50
DBA filed with: State
General state license: No
Newspaper notice: No

How much does it cost to form an LLC or corporation in North Dakota?

To form an LLC, file Articles of Organization with the North Dakota Secretary of State, Business Services for $135 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation for $100 (checked Oct 24, 2026). That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in North Dakota?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC owned by one individual, filed online in FirstStop at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.

State fee	Cost	When	Checked
LLC registration (Articles of Organization) fee	$135	at filing	Oct 24, 2026

First-year total: $135 in state fees.
$50 annual report due by November 15 next year Registration $135. The first $50 annual report, due November 15 of the year after the LLC registers, is shown below the total, not counted in it. No online portal fee is listed. Excludes sales tax permits, trade names, employer registrations, city licenses, registered agent services and optional fees.

After the first year: The $50 annual report is due every November 15 (a late fee applies; amount not stated by the state). A trade name renews every five years by reregistering.

Fees that apply only in some cases

State fee	Cost	When	Checked
Sales and use tax permit If you sell taxable goods or services	Note The Tax Commissioner's pages do not state whether the permit costs anything.	apply in ND TAP about a month before opening	Check when you file
Trade name registration If you do business under a name other than the LLC's legal name; lasts five years	$25	before using the name	Oct 24, 2026
Income tax withholding account If you hire employees	Note The Tax Commissioner's page lists no registration fee but does not say it is free.	before the first payroll	Check when you file
Unemployment insurance registration If you have workers in 20 weeks of a year or pay $1,500 or more in wages in a quarter	Note Job Service North Dakota's pages do not mention a registration fee.	within 20 days after first employing workers	Check when you file
Workers' compensation coverage (WSI) Required once you have any employee; owners may elect coverage	Note Premiums depend on payroll and job class; WSI sets them.	before an employee starts work	Check when you file

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in North Dakota?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the state for $25 (checked Oct 24, 2026).

How to file a DBA

Does North Dakota require an annual report?

Yes. The fee is $50 (checked Oct 24, 2026) 10-32.1-92.. By November 15 each year, starting the year after the calendar year the LLC registers (November 15, 2027 for an LLC formed in 2026). Farming, ranching and ALF LLCs file by April 15. A late filing fee applies; the state's pages do not give the amount.

Initial report: No. (checked Oct 24, 2026) No initial report. The first filing after formation is the $50 annual report due November 15 of the next year.

Does North Dakota have a franchise or privilege tax?

None found. C corporations pay corporate income tax of 1.41% to 4.31% of North Dakota taxable income (rates unchanged since 2015); no minimum tax is listed.

How do I register for state taxes in North Dakota?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does North Dakota require a general business license?

No. North Dakota doesn’t issue one general business license; what you need depends on your activity and where you operate.

North Dakota has no general state business license; licenses depend on the trade, such as Secretary of State contractor and home inspector licenses or Attorney General tobacco and alcohol licenses. Sellers of taxable goods or services apply for a sales and use tax permit in ND TAP about a month before opening; no fee is listed. Income tax withholding accounts for employers are also opened in ND TAP. No statewide local lookup found.

What local licenses will I need in North Dakota?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

Fargo (city)
No general city business license; the City Auditor's Office licenses only listed businesses and trades (e.g., plumbers, excavators, pawn brokers, haulers, alcohol sellers), some through an online portal. Fees vary by license (e.g., master plumber $125/year, excavator $250/year plus a bond).

When do I need workers’ comp in North Dakota?

1 or more employees (full-time, part-time, seasonal and occasional).

North Dakota is a monopolistic state: coverage must be bought from Workforce Safety and Insurance (WSI); private insurers cannot sell it. Owners, partners, corporate officers and their spouses, an employer's children under 22, farm and ranch labor and household domestic workers are exempt but may buy elective coverage; owners pay a premium based on the class rate times the maximum taxable payroll cap. State law treats LLC managers as employers, not employees; WSI pages do not address LLC members by name. Anyone paid for services is presumed an employee unless proven an independent contractor. Uninsured employers face a $10,000 penalty plus $100 per day.

What else should I know about starting a business in North Dakota?

LLCs pay $135 to register and $50 for the annual report due November 15 each year after the year they register. Registration and annual reports are filed online in the FirstStop Portal; no portal fee is listed. A domestic business corporation pays $100 to register and a $25 annual report due August 1. Anyone doing business under a name other than the owner's surname or the entity's legal name must register a trade name with the Secretary of State ($25, FirstStop); it lasts five years and is renewed the same way within 90 days before it expires. A professional LLC must file a Certificate of Professional License (SFN 13610) or licensing board certification with its articles, and from January 1, 2027 professional LLCs and corporations must include it with each annual report. No newspaper publication step appears on the state's formation pages or in the formation sections of the LLC act.

What to double-check for North Dakota?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note Call (701) 328-2900. https://www.sos.nd.gov/business/business-services/maintain-registration
Note The Tax Commissioner's pages do not state whether the sales and use tax permit costs anything. https://www.tax.nd.gov/business/sales-and-use-tax
Note WSI pages list owners, partners and corporate officers as exempt but do not say how LLC members are treated; state law lists LLC managers as employers. Ask WSI at 800-777-5033. https://www.workforcesafety.com/employers/insurance-coverage-information/coverage-types
Note https://www.sos.nd.gov/business/business-services/start-business
Note They are linked from https://www.sos.nd.gov/business/business-services/register-business and https://www.tax.nd.gov/business/sales-and-use-tax.
Note The trade name law says renewal is done the same way as an original registration but does not state a renewal fee; the $25 original fee likely applies. https://ndlegis.gov/cencode/t47c25.pdf

What to do next

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Sources

Official pages checked on October 24, 2026.