South Dakota LLC filing: low fees, one annual report, and no income tax

Every figure on this page comes from the South Dakota Secretary of State’s fee schedule or the statutes, not an aggregator. South Dakota is one of the cheaper strong states to hold an LLC in, and its compliance is simple: one annual report, no separate business license, no income tax.

South Dakota costs $150 to form and $55 a year to keep, with a single annual report.

Naming the company

A South Dakota LLC’s name must include “limited liability company” or an accepted abbreviation such as “LLC,” and it has to be distinguishable from other names on the state’s record. A name reservation is available before filing for a small fee, which the Secretary of State’s schedule lists.

A South Dakota LLC name must carry an LLC designator and stand apart from every registered name.

Forming the LLC

Formation is a single filing, the Articles of Organization, through the Secretary of State’s online portal or by mail.

A South Dakota LLC costs $150 online to form, or $165 on paper.

The filing fee is $150 online and $165 by paper, the difference being a paper surcharge. Online filings post quickly. South Dakota does not require a separate state business license the way Nevada and Alaska do, which keeps the real cost of a South Dakota LLC among the lowest in the strong-protection group.

The registered agent

Every South Dakota LLC must maintain a registered agent with a physical street address in the state.

A South Dakota LLC needs a registered agent with a real South Dakota street address.

A post office box does not qualify. You can act as your own agent with a South Dakota address, or hire a commercial agent for a separate fee, typically $50 to $125 a year.

The annual report

South Dakota has one recurring filing, and it is inexpensive.

South Dakota’s annual report is $55 online, due the first day of your anniversary month.

The annual report costs $55 filed online, or $70 by paper, and is due the first day of the LLC’s anniversary month every year. Missing it eventually leads to administrative dissolution, so the anniversary date matters even though the dollar amount is small. There is no separate business license or franchise tax on an ordinary LLC.

Series, foreign registration, and closing

A series LLC creates each series through a certificate of designation, a public filing carrying its own fee, covered on the structure and cost page. An LLC formed elsewhere that does business in South Dakota registers as a foreign LLC and files the same annual report. Confirm the exact foreign registration, reinstatement, and series fees on the Secretary of State’s schedule at the time you file, since those lines change.

The bottom line

Forming a South Dakota LLC costs $150 online, $165 by paper.

The only recurring filing is a $55 annual report, due the first day of the anniversary month, with no separate business license.

South Dakota charges no state income tax and no franchise tax on an ordinary LLC.

A registered agent with a physical South Dakota address is required.

Missing the annual report eventually means administrative dissolution, so the anniversary date is the one to guard.

What this page does not cover

This page is the mechanics: fees, forms, and deadlines. How creditors reach you in South Dakota is on the protection page. What the statute lets your operating agreement do is on the governance page. The tax posture, trust privacy, and series are on the structure and cost page.

Last verified July 2026.