What an LLC costs in South Dakota (2026)

Forming an LLC in South Dakota costs $150. After that the state charges Annual Report, $55 a year.

Cost	Amount	When
Articles of Organization	$150	Once, to form	sdsos.gov
Annual Report	Annual Report, $55 a year	1st day of the anniversary month of formation	sdsos.gov

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $22,403 a year in South Dakota, fees included. An S corp election can lower it: LLC vs S corp in South Dakota.

Online fees. Paper filing costs $15 more ($165 formation, $70 annual report). Late reports add a $55 fee. From January 1, 2027 (HB 1102) an LLC may choose a January 31 due date instead of its anniversary month.

Questions

How much does it cost to start an LLC in South Dakota?

$150 to file the Articles of Organization.

How much does an LLC cost per year in South Dakota?

Annual Report, $55 a year.

When is the South Dakota LLC report due?

1st day of the anniversary month of formation.

Does an LLC pay South Dakota income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. South Dakota has no personal income tax on wages or business income.

Other states