Forming an LLC in South Dakota costs $150 to file with the state. Ongoing, you file: Annual report ($50), anniversary month. No state income tax; a growing trust and privacy hub.
South Dakota LLC at a glance
| State filing fee | $150 |
| Processing time | ~1 week; expedited available |
| Annual/biennial report | Annual report ($50), anniversary month |
| Franchise / annual tax | None |
| State income tax | No state personal income tax |
| State sales tax | 4.2% (temporary, reverts to 4.5%) |
| Sales-tax economic nexus | $100,000 |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Not available (ownership is on record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the South Dakota Secretary of State and tax authority before filing.
Does South Dakota fit your situation?
South Dakota puts ownership on the public record, so it is not the choice if you need anonymity. It has no state personal income tax. No state income tax; a growing trust and privacy hub.
If you do not live or operate in South Dakota, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in South Dakota
- Check name availability and appoint a South Dakota registered agent.
- File the Articles of Organization ($150) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Put the report on a calendar: Annual report ($50), anniversary month.
Generate your South Dakota deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in South Dakota?
The state filing fee is $150. Ongoing you file annual report ($50), anniversary month. There is no separate franchise tax.
Does South Dakota require an annual report?
Yes: Annual report ($50), anniversary month.
Is South Dakota a good state for a non-resident LLC?
South Dakota has no state personal income tax. No state income tax; a growing trust and privacy hub. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.