North Dakota · Corporation
How to Start a Corporation in North Dakota
North Dakota keeps the fees low and the calendar fixed. One date matters every year.
See the stepsShort answer
To start a corporation in North Dakota, file Articles of Incorporation with the Secretary of State for $100. At checkout that is $100 for North Dakota plus $123.75 for our formation, $223.75 before card processing. Name a registered agent with a physical North Dakota address. Each year, file the $25 annual report by the August 1 deadline that applies to domestic corporations.
Last checked .How do I incorporate in North Dakota, step by step?
Every North Dakota domestic corporation files its $25 annual report by August 1, whatever its formation date. The officers must include a president, a secretary and a treasurer, and the board needs one or more directors.
Choose and check the name
Your name must contain company, corporation, incorporated or limited, or an abbreviation of one or more of those words. Search the FirstStop Portal business search. The Secretary of State makes the final call on availability. See the North Dakota name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation
File the Articles of Incorporation (domestic business corporation, NDCC ch. 10-19.1) with North Dakota. The fee at our checkout is $100. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
A North Dakota board has 1 or more directors, and the officers must include a president, a secretary and a treasurer. 4 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with North Dakota Office of State Tax Commissioner: sales and use tax permit; withholding account through ND TAP. 7
File the annual report
Put the first deadline on your calendar before you file anything else. See the North Dakota annual report page and the filings below.
How much does it cost to incorporate in North Dakota?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $100 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $223.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $278.20 | At filing |
| With the Day-One Bundle | $322 | At filing |
| Annual Report (each year) | $25 5 | August 1 (domestic corporations) |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. North Dakota's fees are the same whoever files.
North Dakota at a glance
| Question | North Dakota |
|---|---|
| Formation filing and state fee | Articles of Incorporation (domestic business corporation, NDCC ch. 10-19.1), $100 1 |
| Name rule | Must contain company, corporation, incorporated or limited, or an abbreviation of one of them 2 |
| Registered agent | Registered agent with a physical address in North Dakota 3 |
| Directors and officers | At least 1 director; officers: president, secretary and treasurer 4 |
| Annual report | Annual Report, $25, due August 1 (domestic corporations) 5 |
| Corporate income tax | 1.41% to 4.31%, graduated 6 |
Do I need a registered agent in North Dakota?
A North Dakota corporation must maintain a registered agent that has a physical address in North Dakota. 3 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. North Dakota registered agent rules.
What goes in the North Dakota articles of incorporation?
File Articles of Incorporation under the Business Corporation Act, NDCC chapter 10-19.1, with the Secretary of State. Choose a registered agent first, since the corporation must maintain one with a physical address in North Dakota.
Which annual reports and franchise taxes will a North Dakota corporation owe?
File the annual report by August 1. Keep your registered agent and its physical North Dakota address current. If you plan to farm or ranch, the Secretary of State has separate rules for farming and ranching corporations, so read them before you file.
How do I start an S corp in North Dakota?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 9. North Dakota follows the federal S election, so an S corporation is taxed for state purposes the same way it is federally. 8
We file Form 2553 for $165. Run your own numbers in the calculator or read North Dakota: S corp or C corp.
Should I form a corporation or an LLC in North Dakota?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in North Dakota.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in North Dakota as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in North Dakota?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your North Dakota corporation
We file it for $123.75 plus the state fee ($100), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in North Dakota?
$100 to register a domestic business corporation. The annual report is a separate $25 each year.
When is the North Dakota corporation annual report due?
August 1 for domestic corporations.
What must a North Dakota corporation name include?
Company, corporation, incorporated or limited, or an abbreviation of one or more of those words. It must also be distinguishable from other names on record.
Does a North Dakota corporation need a registered agent?
Yes, with a physical address in North Dakota. The agent accepts legal notices for the business.
Sources 9 links, checked Nov 7, 2026
- North Dakota charges $100 to register a domestic business corporation by filing articles of incorporation. sos.nd.gov, checked Nov 7, 2026
- A North Dakota corporate name must contain company, corporation, incorporated or limited, or an abbreviation of one or more of those words. sos.nd.gov, checked Nov 7, 2026
- A North Dakota corporation must maintain a registered agent that has a physical address in North Dakota. sos.nd.gov, checked Nov 7, 2026
- A North Dakota board has 1 or more directors, and the officers must include a president, a secretary and a treasurer. ndlegis.gov, checked Nov 7, 2026
- North Dakota's annual report for a domestic corporation costs $25 and has a fixed filing deadline of August 1. sos.nd.gov, checked Nov 7, 2026
- North Dakota's corporate income tax is 1.41% on the first $25,000 of North Dakota taxable income, 3.55% on the next $25,000 and 4.31% above $50,000, per the state's current rate table. tax.nd.gov, checked Nov 6, 2026
- A North Dakota seller of taxable goods or lodging applies to the Office of State Tax Commissioner for a sales and use tax permit. tax.nd.gov, checked Nov 7, 2026
- North Dakota follows the federal S election, so an S corporation is taxed for state purposes the same way it is federally. tax.nd.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.