Dmitri Mihhailov
Managing Partner
Founder of Prifinance. 15+ years structuring international companies, banking and licensing for founders worldwide.
Register a company in North Dakota
, where the corporate rate tops out at 4.31%.North Dakota takes Articles of Organization online through its FirstStop Portal for $135, and the articles do not have to name members or managers. Corporate income tax runs from 1.41% to 4.31%, unchanged since 2015. We are equally plain: there is no official processing time we can quote, and the $50 annual report is strict - a company that leaves it unfiled for a year past its November 15 deadline is involuntarily dissolved.A North Dakota LLC is filed online for $135, and corporate tax runs 1.41%-4.31%. We are equally plain: there is no official processing time we can quote, and a $50 annual report left unfiled a year past November 15 means dissolution.
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North Dakota · at a glance
Legal formLLC / C-Corp
State filing$135 · online via FirstStop
Federal taxC-Corp 21% · LLC pass-through
State taxCorporate 1.41%-4.31%
Annual costLLC report $50 · by Nov 15
Remote setupYes - fully
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North Dakota in brief
Low state taxes and a four-item form. The November report is where founders slip.
North Dakota forms LLCs under NDCC chapter 10-32.1, the North Dakota Uniform Limited Liability Company Act, and business corporations under chapter 10-19.1. An LLC is created by filing Articles of Organization with the Secretary of State; we file them online through the FirstStop Portal, and the fee is $135. Articles of incorporation for a corporation cost $100. The articles carry four items: the name, the registered agent, the address of the principal executive office and each organiser's name and address. Members and managers are not among them. If the company should start later, the articles can set an effective date up to 90 days after filing. Corporate income tax runs from 1.41% to 4.31% and has not changed since 2015. The top personal rate for 2025 was 2.5%.
The conditions are few, and the state enforces them. Every LLC needs a registered agent with a physical address in North Dakota. A business may not act as its own agent, and naming one without the agent's approval can lead to involuntary dissolution. The annual report costs $50 and is due November 15, starting the year after registration. A late report brings a late filing fee and Not Good Standing; one still unfiled a year later ends in involuntary dissolution. A C-Corp's North Dakota taxable income is taxed on top of the federal 21%, and how the state taxes a single-member LLC owned from abroad is something we confirm for your case. Nor is there an official processing time we can quote, so we track each filing until it is registered.
Chapter 10-32.1 LLCs are created by filing Articles of Organization through FirstStop for $135. Four items: name, agent, principal executive office, organisers; members not required. Corporate tax runs 1.41%-4.31%, unchanged since 2015; the top personal rate was 2.5% for 2025.
The plain part: an in-state registered agent is required, and a business cannot be its own. The $50 report is due November 15 from the year after registration; late means a fee and Not Good Standing, a year late means dissolution. No official processing time to quote.
Packages & pricing
North Dakota company - cost & packages.
01 - LLC / C-CORP · NORTH DAKOTA
Company
from$2,400USD · all-in
Formation of a North Dakota LLC or C-Corp: state filing, registered agent, EIN and the governing documents. The $135 LLC filing fee is in the price.
✓Entity triage first - LLC vs C-Corp, mapped to your funding plans✓Articles of Organization filed with the North Dakota Secretary of State✓Registered agent - first year included✓EIN application - SSN-less route handled✓Operating agreement / bylaws drafted properly✓Free pre-formation consultation
Optional add-ons: US business address and mail from $500/year, ITIN support from $900, state qualifications (operating states) from $700, accounting and 5472 filing from $800/year, renewal from $600/year.Add-ons: US address from $500/year · ITIN from $900 · state qualifications from $700 · accounting and 5472 from $800/year · renewal from $600/year.
Start with Company →02 - COMPANY + BANKING · NORTH DAKOTA
Most popularCompany + Bank Account
from$4,400USD · all-in
The same North Dakota company with a US business account behind it, on a fintech platform or at a traditional bank, chosen around your file.
✓Everything in Company✓Banking strategy: fintech vs traditional, scoped to your file✓Application files for Mercury / Relay-class platforms✓Traditional-bank route where footprint exists✓Payment rails: ACH, wires, Stripe onboarding✓Compliance calendar - annual report by November 15, 5472, BOI status
Optional add-ons: US address from $500/year, ITIN from $900, accounting and 5472 from $800/year, renewal from $600/year.
Start with Banking →Prices are starting points and are confirmed for your case before any work begins. The North Dakota filing fee is included; the $50 annual report due from the following year and optional state filings, such as a name reservation, are itemised in your quote. State taxes are not part of the price.Starting prices, confirmed before any work begins. The North Dakota filing fee is included; the annual report and optional state filings are itemised, and state taxes are extra.
What you can do
Popular uses for a North Dakota company.
All six are formed the same way. What changes is the tax route and, for the last two, an approval or a licence before trading. North Dakota has no general state business licence, though certain occupations may need a licence or registration from a state agency or board.Same formation for all six; the last two need an approval or a licence first.
Online store selling into the US
An LLC with US payment rails. North Dakota's sales tax is 5% for most retail sales, and a remote seller starts collecting once taxable sales into the state exceed $100,000 in the current or previous calendar year.
Software company raising money
A C-Corp under chapter 10-19.1 for founders who will issue shares. Its articles of incorporation cost $100 to file.
Consulting and agency work
A single-member LLC that invoices US clients and is paid by ACH or wire. Owned from abroad, it files Form 5472 with a pro forma 1120.
Holding company
An LLC that holds trademarks or shares in other US companies, kept apart from the business that trades.
Finance and trust companieslicensed
Words such as "bank" or "trust" in the company name need the written approval of the Department of Financial Institutions.
Licensed professionslicensed
Professional LLCs are formed under chapter 10-31, and the occupation itself may need a licence or registration from a state agency or board.
Online store
5% sales tax plus local.
Software with investors
C-Corp; articles cost $100.
Consulting and agency
Owned from abroad: Form 5472.
Holding company
Trademarks and shares held apart.
Finance and trustlicensed
Bank or trust names: DFI approval.
Licensed professionslicensed
PLLC under chapter 10-31.
Why North Dakota
Key advantages of the jurisdiction.
✓
Corporate rate tops out at 4.31%
1.41% on the first $25,000 of taxable income, 3.55% up to $50,000 and 4.31% above that. The rates have not changed since 2015.Unchanged since 2015.
✓
Filed online
Articles of Organization go in through the FirstStop Portal, and the annual report is filed there as well.FirstStop for both filings.
✓
A $50 annual report
One report a year for an LLC, due November 15 from the year after registration. A corporation's report costs $25.Due November 15.
✓
No member list in the articles
The articles name the organisers, the agent and the principal executive office. Members and managers are not required.Organisers named, not members.
✓
2.5% top personal rate
Pass-through owners are taxed at individual rates. For 2025, single filers paid 0% up to $48,475, 1.95% up to $244,825 and 2.5% above.For 2025, single filers.
✓
No general business licence
North Dakota has none. Only certain occupations may need a licence or registration from a state agency or board.Only certain occupations.
How it compares
North Dakota next to South Dakota, Minnesota, Montana and Iowa.
North Dakota is not the cheapest of the five: Montana and Iowa charge less to file, and South Dakota has no corporate income tax at all. Of the four states that do tax corporate income, North Dakota's 4.31% top rate is the lowest. Figures from each state's official pages, checked in 2026.Montana and Iowa file for less; South Dakota has no corporate tax. Of the rest, North Dakota's 4.31% top is lowest (2026).
| State | LLC filing fee | Annual report | Corporate income tax |
|---|---|---|---|
| North Dakota | $135 | $50 · by Nov 15 | 1.41%-4.31% |
| South Dakota | $150 online · $165 paper | $55 online · $70 paper | None |
| Minnesota | $155 online · $135 by mail | $0 renewal · by Dec 31 | 9.8% |
| Montana | $35 | Waived by Apr 15 · $35 after | 6.75% |
| Iowa | $50 | $30 online · every 2 years | 5.5% · 7.1% over $100,000 |
North Dakota4.31% top rate
Filing$135
Report$50 yearly
South DakotaNo corporate tax
Filing$150 online
Report$55 online
Minnesota9.8% corporate
Filing$155 online
Report$0 renewal
Montana6.75% corporate
Filing$35
ReportWaived by Apr 15
Iowa7.1% top rate
Filing$50
Report$30 per 2 years
Requirements
What North Dakota law actually demands.
01
A registered agent in the state - Every LLC needs one with a physical street address, or a rural route box number, in North Dakota. The business may not be its own agent, and the agent must approve before it is named. Ours is included for the first year.
02
Articles with four items - A name containing "limited liability company", "L.L.C." or "LLC"; the registered agent; the principal executive office address; and each organiser's name and address. An effective date up to 90 days after filing is optional.
03
An operating agreement - The Act counts the agreement of all members, a sole member included, whether oral, in a record or implied. It is not filed with the articles. Ours is drafted in writing for you to sign.
04
EIN from the IRS - Free of charge. Without an SSN or ITIN it is requested by fax, phone or mail rather than online. North Dakota tax registrations go separately through ND TAP; a business with taxable sales applies for its sales tax permit 30 days before opening.
05
Annual report by November 15 - $50, filed online through FirstStop from the year after registration. A late report costs a late filing fee and good standing; one still unfiled a year later ends in involuntary dissolution.
06
Farm and ranch LLCs disclose members - Farm and ranch LLCs also come under chapter 10-06.1 and must disclose each member's name, address, ownership percentage and citizenship or permanent-resident status. Their annual report is due April 15. If farmland is part of the plan, raise it on the free call.
How it works
From the first call to a registered North Dakota company.
None of the six steps needs a trip to North Dakota. The articles go in online. The EIN needs the most care when there is no SSN, so the other steps are lined up around it.Triage, name check, online filing, EIN by fax or mail, agreement and banking, then the first $50 report by November 15 of the following year.
01First call
Entity triage
We choose LLC or C-Corp from your owners and funding plans, and check whether the business needs a licence or touches farmland.
02Before filing
Name check
The name must contain "LLC", "L.L.C." or "limited liability company". A 12-month reservation is optional and gives no right to use the name until the company is registered.
03Tracked until registered
State filing
Articles of Organization go to the Secretary of State through the FirstStop Portal, with the $135 fee and our registered agent named with its approval.
04Generally within 4 business days (fax)
EIN
We send Form SS-4 by fax on the IRS international route. If you have no SSN or ITIN and are not eligible for one, line 7b reads "foreign". By mail the EIN takes about 4 weeks.
05After the EIN
Operating agreement & banking
You sign the operating agreement, then the account applications go out with the filed articles and the EIN.
06The following year
First annual filings
The $50 annual report by November 15 of the year after registration. A foreign-owned single-member LLC also files Form 5472 with a pro forma 1120.
Quick facts
Formation documentArticles of Organization
Filing officeNorth Dakota Secretary of State
Online portalFirstStop
LLC filing fee$135
LLC annual report$50 · by November 15
Corporate income tax1.41%-4.31%
Sales tax5% + local
The quiet trap is the date. Every business LLC files by November 15, whatever month it was formed in, starting the year after registration. Miss it and the late filing fee and Not Good Standing arrive together; leave it unfiled for another year and the company is involuntarily dissolved.
On the ground
On the ground for the USA.
Prifinance - USA desk
Fargo, North Dakota
Fargo, North Dakota, USA
01
North Dakota filings
Articles filed through the FirstStop Portal; our registered agent, named with its approval, covers the first year.
02
EIN without an SSN
SS-4 prepared and faxed on the IRS international route, with you named as the responsible party.
03
Banking and the calendar
Fintech or bank applications built around your file, then the November 15 report, Form 5472 and BOI status kept on one calendar.
04
Also in Tallinn, London, Dubai & more
A network of offices across Europe, the Gulf and the Americas - one team for your whole international structure.
We also have offices in
Tallinn
Estonia
Väike-Paala tn 1
Hong Kong
Hong Kong
5/F, Yau Lee Centre, 45 Hoi Yuen Road, Kwun Tong
Vilnius
Lithuania
Gedimino pr. 2
London
United Kingdom
7 Bell Yard
Prague
Czech Republic
Vlkova 532/8, Žižkov
Berlin
Germany
Rankestraße 26
Madeira
Portugal
Rua da Alegria 31, 1F
Budapest
Hungary
Korányi Sándor u. 4
Istanbul
Türkiye
Perpa Ticaret Merkezi, A Blok
Dubai
UAE
33 Level, Al Saqr Business Tower
Toronto
Canada
1110 Finch Avenue West, suite 406
Singapore
Singapore
3 Church Street, #29-68 Samsung Hub
Bangkok
Thailand
Unit P01, Penthouse, VASU1, 1 Sukhumvit 25 Alley
Foshan
China
A-Tower, Yuneng Digital Plaza, 46 Lishui Avenue South
Almaty
Kazakhstan
Republic Square 13
Bishkek
Kyrgyzstan
32 Razzakov Street
Taxation 2026
The federal layer is the heavy one. North Dakota's is light.
A C-Corp pays the federal 21% and North Dakota's corporate income tax: 1.41% on the first $25,000 of taxable income, 3.55% from $25,000 to $50,000 and 4.31% above, plus a 3.5% surtax only if it elects the water's-edge method. An LLC is a pass-through by default, disregarded with one member and a partnership with two or more, unless it elects corporate treatment on Form 8832. A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120, and the penalty for not filing is $25,000. Dividends paid to non-residents carry 30% withholding unless a treaty sets a lower rate. Under FinCEN's final rule, effective August 14, 2026, companies formed in the US file no BOI report.C-Corp: federal 21% plus North Dakota's 1.41%-4.31%. LLC: pass-through by default; owned from abroad with one member, it files Form 5472 or risks a $25,000 penalty. Dividends out: 30%, less by treaty.
Federal C-Corp - 21%
A flat rate on taxable income. Form 1120 is due by the 15th day of the 4th month after the tax year ends.Flat, on Form 1120.
North Dakota - 1.41% to 4.31%
Graduated corporate income tax, filed on Form 40 by April 15 for calendar-year filers. Unchanged since 2015.Unchanged since 2015.
Form 5472 - $25,000 penalty
Filed with a pro forma 1120 by a foreign-owned single-member LLC, by fax or mail; it cannot be filed electronically.Penalty for not filing.
Dividends out - 30%
Withheld on dividends to non-residents, at a lower treaty rate where one applies, claimed on Form W-8BEN or W-8BEN-E.Lower by treaty.
Levies in 2026
Federal corporate income tax21% flat
North Dakota corporate income tax1.41%-4.31%
Water's-edge surtax (if elected)3.5%
ND withholding, non-resident partners2.5% · share over $1,000
Dividends to non-residents30% · lower by treaty
North Dakota sales tax5% + local
Federal figures follow IRS pages and the PwC summary reviewed on September 4, 2026; North Dakota figures follow the Tax Commissioner's pages, and we recheck them against current law before filing. Partner withholding does not apply to a member included in a composite filing, and the state treatment of a single-member LLC owned from abroad is confirmed for your case.
Your team
The specialists who'll handle your case.
Eugeniu Bevziuc
International Business Consultant
Guides clients from the first consultation to a working setup - companies, accounts and substance in 60+ jurisdictions.
Alex Danila
Corporate Services Specialist
Handles incorporation paperwork, KYC and bank introductions so your Chadian company launches without delays.
Follow Prifinance
Active across our channels.
Watch: opening a company in North Dakota with Prifinance
The state side is one online filing and a $50 report each November. The federal side for a foreign owner takes more planning, and that is where most of our work goes. Full support, start to finish.
Talk to a specialist →FAQ
North Dakota company registration, answered honestly.
Can I form a North Dakota company without travelling to the US?+
Yes. The Articles of Organization are filed online through the FirstStop Portal, and the annual report goes in the same way later. The EIN is requested from abroad by fax, phone or mail, because the IRS online application needs an SSN or ITIN. Fintech accounts are applied for remotely; a traditional bank becomes realistic once you have a US footprint.
How much does a North Dakota company cost?+
Formation starts from $2,400 all-in, including the North Dakota filing fee ($135), the registered agent for the first year, the EIN and the operating agreement. With a fintech or bank account set up, from $4,400. From the following year the state charges $50 for the LLC's annual report, due November 15; our renewal service is from $600 a year.
What taxes will the company pay?+
It depends on the form. A C-Corp pays the federal 21% plus North Dakota's 1.41% to 4.31%, and dividends paid to you abroad carry 30% withholding unless a treaty lowers it. An LLC is a pass-through by default. With one member it is disregarded, and its income is taxed on the owner's side where it is effectively connected with a US trade or business. With two or more it is a partnership: it withholds federal tax on foreign members' share of that income at 37%, or 21% for corporate members, and North Dakota adds 2.5% for each non-resident member whose share of state income exceeds $1,000, unless the member is in a composite filing. How North Dakota treats a single-member LLC owned from abroad we confirm for your case.
How long does it take?+
There is no official processing time we can quote for the state filing, so we file through FirstStop and track it until the company is registered. The EIN then sets the pace: generally within 4 business days by fax, about 4 weeks by mail. An ITIN, if you need one, takes the IRS 7 weeks, or 9-11 weeks from overseas or in tax season.
How does banking work for a North Dakota company?+
Banking is the second package. We compare a fintech platform with a traditional bank for your case, prepare the application for a Mercury or Relay-class platform and connect the payment rails: ACH, wires and Stripe. A traditional bank makes sense once you have a US footprint. Each provider makes its own decision, so we prepare the file and promise no approval.
Do I need a registered agent in North Dakota?+
Yes. Every LLC and corporation needs one with a physical address in the state, and a business may not act as its own agent. The agent can be an individual living in North Dakota, a corporation or LLC with a physical North Dakota address, or a commercial agent listed with the Secretary of State. The agent must agree before being named; no proof is filed, but naming one without approval may lead to involuntary dissolution. Ours is included for the first year, and a later change of agent costs $10.
What happens if I miss the annual report?+
The report is due November 15 every year, starting the year after registration, and costs $50 online. Miss the deadline and the state charges a late filing fee and marks the company Not Good Standing; an LLC from another state registered here loses its authority. If the past-due report is still not filed within a year, the business is involuntarily dissolved. Farm and ranch LLCs file by April 15, and business corporations formed in North Dakota by August 1. We confirm the late fee amount if it ever applies.
Will my name be on public record?+
The articles list each organiser's name and address, not members or managers. Each annual report does cover officers, directors or other stakeholders, and some filings also ask for membership interests. BOI is a federal matter the Secretary of State is not involved in, and under FinCEN's final rule, effective August 14, 2026, companies formed in the US file no BOI report. The IRS still learns who controls the company from the EIN application.
LLC or C-Corp - which should I choose?+
An LLC suits a trading or service business with one or a few owners, and it is a pass-through by default. A C-Corp suits a company that will sell shares to investors; it pays 21% federally plus North Dakota's 1.41% to 4.31%. S-corporation status is not open to non-resident alien shareholders. We make the call with you on the first consultation, before anything is filed.
Does North Dakota make sense if my business is elsewhere?+
It makes most sense when the company will have staff or premises in the state; then a 4.31% top corporate rate is a real advantage. Hiring here also means registering with Job Service North Dakota and Workforce Safety and Insurance. An LLC formed in another state that transacts business here needs a certificate of authority, which costs the same $135. With no North Dakota link at all, compare Delaware, Wyoming or Nevada first.
Client notes
Google4.7★★★★★
Founders who wanted it done right.
Google4.7★★★★★
“As a software development crew at FewMoreTaps OÜ, we've had the pleasure of working with Prifinance on some key financial moves.First of all, navigating the world of corporate banking and finance can be a maze, but Prifinance made it feel like a walk in the park. They helped us set up a corporate bank account without the hassle of jumping on a plane or drowning in paperwork. Everything was done remotely, smoothly…”
Google
“I had their assistance in company registration and I would recommend them. They were answering all my clarification during the process and offering all their supportThank you Daniel and Irinia”
Google
“We found PRIFINANCE COMPANYvia the Internet and asked for help in organizing the opening of their company in Estonia. PRIFINANCE COMPANY specialists helped us a lot with this. Their professional, competent approach and knowledge of their business left us with only the best impressions.”
Google
“I'm thrilled with my experience with PriFinance! They helped me obtain a crypto license in Estonia without any hassle. The team was super understanding and always available to answer my questions and assist. It was great to see how they put effort into preparing the documents to ensure everything went smoothly. I'm delighted with the outcome and highly recommend PriFinance to anyone looking to get a license…”
Google
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Google
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Google
More from Prifinance
Other jurisdictions & licenses.
Free consultation
Start your North Dakota company today.
Tell us about your plans and a specialist will reply within one business day with an honest read - LLC or C-Corp, North Dakota or a better-fitting state, the banking route - a timeline and a fixed quote.Tell us about your business - a specialist replies within one business day with a recommendation, a timeline and a fixed quote.
✓No obligation - the first consultation is free✓November 15 report and Form 5472 on one calendar✓Transparent fixed fees, confirmed up front✓EN · RU · ES speaking team