Corp Nation · North Dakota LLC Guide · 2026
North Dakota LLC Taxes: What You Owe & How to Pay Less
Plain-English guide to North Dakota LLC taxes — state income tax rates, franchise fees, filing deadlines, and the S-Corp election that could save you thousands.
The Bottom Line for North Dakota
Plain-English guide to North Dakota LLC taxes — state income tax rates, franchise fees, filing deadlines, and the S-Corp election that could save you thousands. When you’re ready to move, Corp Nation handles the entire filing — Articles of Organization, registered agent, operating agreement — so your North Dakota LLC is set up correctly from day one.
The North Dakota state fee is $135 and standard processing runs 5-7 days. Corp Nation’s service fee is $149 flat, registered agent included for the first year.
What Corp Nation Does for You
- Prepares and files your North Dakota Articles of Organization — correctly, the first time
- Registered agent service included — North Dakota address requirement handled
- Custom operating agreement drafted and delivered with every package
- EIN (Federal Tax ID) filing available as an add-on
- BOI report filing available — federal requirement, serious penalties if missed
- You’re notified the moment your North Dakota LLC is approved by the state
Form Your North Dakota LLC Today
$135 North Dakota state fee + $149 Corp Nation service fee. Registered agent included.
Get Started →Frequently Asked Questions
How is a North Dakota LLC taxed?
By default, single-member LLCs are disregarded entities (Schedule C). Multi-member LLCs are taxed as partnerships. Both can elect S-Corp treatment for tax savings.
Can I save money on taxes with a North Dakota LLC?
Yes — through deductions, the S-Corp election, retirement contributions, and home office deductions. The S-Corp election alone can save $6,000–$15,000/year for profitable businesses.
Does North Dakota have a state tax on LLCs?
North Dakota has its own LLC tax rules separate from federal taxes. Some states charge franchise taxes, minimum taxes, or gross receipts taxes regardless of profit.