Form Your North Dakota C Corporation
Build an investor-ready company in the Peace Garden State — issue stock, raise venture capital, and benefit from one of the nation's lowest corporate tax ceilings and no state franchise tax
Filed in North Dakota
The Peace Garden State · ND
- State filing fee$100
- Processing time~5-7 business days (FirstStop online faster)
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$25/year + 1.41%-4.31% corporate income tax — due Annual report due August 1st
- State tax rate1.41%-4.31% graduated corporate income tax
Form your North Dakota C-Corp — pay only the state filing fee, nothing more.
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Everything to launch your North Dakota C-Corp
Free formation means you pay only the $100 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the North Dakota Secretary of State.
Registered agent
Required in North Dakota — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an C-Corp in North Dakota
North Dakota pairs one of the nation's lowest corporate income tax ceilings (4.31%) with no state franchise tax, giving C Corporations a low-cost home base from which to scale and raise capital. A C Corp formed here gets the formal stock, board, and cap-table structure that venture capitalists and institutional investors require, while benefiting from the state's strong energy, agriculture, and technology economy and ultra-low unemployment.
The entity structure venture capitalists and institutional investors require to write a check
Issue multiple classes of stock and build a clean cap table to raise priced rounds or SAFEs
Perpetual existence — the corporation survives changes in ownership, directors, and officers
Low North Dakota corporate income tax (graduated 1.41%-4.31%, topping out at just 4.31%)
No state franchise tax and a modest $25 annual report keep ongoing costs lean
Qualified Small Business Stock (QSBS / Section 1202) benefits may apply to early shareholders
Affordable $100 filing fee with the North Dakota Secretary of State
Formal governance — a board of directors and bylaws — that signals credibility to investors and lenders
Key features of a North Dakota C-Corp
- Investor-ready structure for VC and institutional capital
- Stock issuance and cap table for priced rounds and SAFEs
- Perpetual existence with board-and-bylaws governance
- Low ND corporate income tax (1.41%-4.31%)
- No state franchise tax, $25 annual report
Major industries in North Dakota
Form your North Dakota C-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes ~5-7 business days (FirstStop online faster).
- 01
Choose Your Corporation Name
Your name must include a corporate designator such as 'Corporation,' 'Incorporated,' 'Company,' 'Limited,' or an abbreviation like 'Corp.' or 'Inc.' Check availability through the North Dakota Secretary of State's FirstStop business search.
- 02
Appoint a Registered Agent
North Dakota requires a registered agent with a physical address in the state to accept service of process and legal documents on behalf of the corporation.
- 03
File Articles of Incorporation
Submit your Articles of Incorporation to the North Dakota Secretary of State. The filing fee is $100, and you'll authorize the number of shares of stock the corporation may issue. Online filing through FirstStop is fastest; standard processing runs about 5-7 business days.
- 04
Adopt Bylaws and Appoint Directors
Hold an organizational meeting to adopt corporate bylaws, appoint your board of directors, and elect officers. A C Corporation requires at least one director.
- 05
Issue Stock and File 83(b) if Applicable
Issue shares to founders and set up your cap table. If any founder receives restricted stock subject to vesting, file an 83(b) election with the IRS within 30 days of receiving the stock.
- 06
Obtain an EIN
Apply for a free EIN from the IRS for federal tax filing, opening a corporate bank account, and hiring employees.
North Dakota C-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
North Dakota C-Corp requirements checklist
Everything you need to form and maintain a North Dakota C-Corp in 2026.
- File Articles of Incorporation with the ND Secretary of State ($100)
- Appoint a registered agent with a physical North Dakota address
- Authorize shares and issue stock to founders and investors
- Adopt corporate bylaws and appoint a board of directors (minimum one)
- Obtain an EIN from the IRS
- File an annual report with the ND Secretary of State ($25)
- Obtain any required state and local business licenses
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- North Dakota Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $10 (12 months)
Free formation — pay only the state fee
Kicker formation is free. You pay the $100 North Dakota state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in North Dakota)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
North Dakota C-Corp questions, answered
Common questions about forming an C-Corp in North Dakota. Can't find an answer? Talk to our team.
How much does it cost to form a C Corporation in North Dakota?
The state filing fee for Articles of Incorporation is $100, paid to the North Dakota Secretary of State. Ongoing, you'll file a $25 annual report each year. Our service fee is added on top of the state fee.
How long does North Dakota take to process a C Corporation filing?
Standard processing runs about 5-7 business days. Filing online through the Secretary of State's FirstStop portal is the fastest option.
How is a C Corporation taxed?
A C Corporation pays the flat 21% federal corporate income tax on its profits, plus North Dakota's graduated state corporate income tax of 1.41% to 4.31%. Because the corporation is taxed and shareholders are then taxed again on dividends, C Corps are subject to so-called 'double taxation' — a trade-off for the investor-friendly stock structure.
Why choose a C Corporation instead of an LLC?
A C Corporation issues stock, maintains a cap table, and is governed by a board of directors under corporate bylaws — the structure venture capitalists and institutional investors require. It's the right entity for raising priced rounds or SAFEs and offering equity to employees.
What is an 83(b) election and when do I file it?
If a founder receives restricted stock subject to vesting, an 83(b) election lets them be taxed on the value at grant rather than as it vests. You must file it with the IRS within 30 days of receiving the stock — the deadline is strict and cannot be extended.
Does my North Dakota C Corporation qualify for QSBS benefits?
Stock in a C Corporation may qualify as Qualified Small Business Stock (QSBS) under Section 1202, which can offer significant tax benefits to early shareholders. The rules changed in 2025, so eligibility and the size of any benefit depend on your specific facts — confirm with a tax advisor.
Does a North Dakota C Corporation have to file a BOI report?
Under FinCEN's March 2025 interim final rule, U.S. domestic entities and U.S. persons are exempt from Beneficial Ownership Information reporting. A North Dakota-formed corporation owned by U.S. persons does not file a BOI report; only foreign-formed entities registered to do business in a U.S. state still report.
When is the North Dakota annual report due?
North Dakota corporations file an annual report with the Secretary of State by August 1st each year, with a $25 fee. Keeping it current maintains your corporation's good standing.
North Dakota government filing resources
Filing fees for common C-Corp services
Official North Dakota state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
$10 to reserve an available entity name for up to 1 year (365 days) via the Reserved Name Application in the FirstStop Portal.
Flat $20 for a Certificate of Good Standing, ordered via the Request Certificate form in the FirstStop Portal.
Learn moreNorth Dakota does not publish a distinct 'certified copy' fee on its official fee pages.
$10 per authentication/apostille PLUS a $5 record search fee per unique notary signature (e.g., 2 docs by the same notary = $10 + $5.
Foreign corporation registration (Certificate of Authority) is $145 (vs $100 domestic).
Learn moreBusiness-level, not entity-specific: LLC, C-corp, S-corp, nonprofit use the same ND TAP application at the same $0 cost.
Learn more$20 domestic / $40 foreign, read directly from the official sos.nd.gov corporation business-structure fee list ('Amendment (domestic) - $20', 'Amendment (foreign) - $4…
Learn more$10 to file a Statement of Change of Registered Agent or Registered Office (noncommercial agent/address change.
Learn moreCORRECTION: North Dakota does NOT charge a separate flat reinstatement fee.
Learn moreOfficial ND SOS Corporation business-structure fee page: 'Intent to Dissolve (domestic, if shares have been issued) - $10' and 'Dissolution (domestic) - $20'.
Learn moreEverything you need to run your North Dakota C-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your North Dakota C-Corp?
Formation is free — you pay only the $100 North Dakota state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in ~5-7 business days (FirstStop online faster).
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