Key Takeaways
- North Dakota recognizes the PLLC as a distinct entity type for licensed professionals (North Dakota Century Code, Chapter 10-32.1 (Uniform LLC Act), cross-referenced with Chapter 10-31 (Professional Organizations Act))
- North Dakota requires licensing board approval before the filing agency will accept your PLLC filing
- Filing fee: $135
- Not independently confirmed either way. North Dakota's statutory scheme is built around board certification for a specific licensed service, so combining unrelated professions under one PLLC should be verified directly with each relevant board rather than assumed permitted.
- LLC Attorney does not form PLLCs or other professional entities — this guide is educational; where your profession permits a standard LLC or corporation, LLC Attorney can form that
If you're a licensed professional in North Dakota — an attorney, physician, or similar occupation — state law requires you to form a Professional LLC (PLLC), backed by a board-issued Certificate of Professional License that must be attached to your formation filing.
This guide covers exactly how to form a North Dakota PLLC in 2026 — the $135 filing cost, the board certification requirement, and a genuinely new 2026 rule requiring that certificate be refiled annually with the Secretary of State, not just once at formation.
What Is a North Dakota PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
Yes. North Dakota recognizes the PLLC as a distinct entity type for licensed professionals (North Dakota Century Code, Chapter 10-32.1 (Uniform LLC Act), cross-referenced with Chapter 10-31 (Professional Organizations Act)).
Who Needs a PLLC in North Dakota?
Any licensed profession requiring an undergraduate or advanced degree plus a license as a condition of practice falls under North Dakota's professional-entity framework — confirmed specifically for attorneys via the bar-admission-linked certificate process, and understood to apply broadly to physicians, dentists, CPAs, architects, engineers, chiropractors, optometrists, podiatrists, psychologists, veterinarians, and nurses, among other licensed occupations.
Do I Need Licensing Board Approval First?
At the time of Secretary of State registration, the PLLC must provide certification from the relevant North Dakota licensing board evidencing licensure of all members, managers, employees, and agents practicing in the state. For attorneys, this takes the form of a Certificate of Professional License (Form SFN 13610). Effective 2026, this certificate must now also be filed annually with the Secretary of State — a genuinely recent regulatory change, not just a one-time formation requirement.
The board certificate must be attached at formation before the Secretary of State will process the Articles — this is a pre-filing requirement, not an after-the-fact notification. And starting in 2026, don't treat that certificate as a one-and-done filing: it must now be refiled annually to keep the PLLC in good standing, on top of the standard annual report.
How to Form a North Dakota PLLC
- Filing agency: North Dakota Secretary of State
- Form: Articles of Organization – Professional Limited Liability Company (SFN 60525 (domestic PLLC), plus the accompanying board certificate, SFN 13610 for attorneys)
- Filing fee: $135
- Processing time: A few business days to about a week via the FirstStop online portal once the board certificate is attached
- Name requirement: Must contain "professional limited liability company," or (notably) plain "limited liability company," or the abbreviations "PLC," "P.L.C.," "P.L.L.C.," "PLLC," "LLC," or "L.L.C." — North Dakota does not force a unique PLLC-specific suffix; a standard "LLC" abbreviation is statutorily acceptable even for a PLLC
Who Can Own a North Dakota PLLC?
All members and governors must be licensed to practice the specific professional service the PLLC was organized for, and the state licensing board must certify this before the Secretary of State will file the Articles — and again annually, under the new 2026 recertification rule.
Not independently confirmed either way. North Dakota's statutory scheme is built around board certification for a specific licensed service, so combining unrelated professions under one PLLC should be verified directly with each relevant board rather than assumed permitted.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
A North Dakota PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity wrapper.
No statutory malpractice-insurance requirement was confirmed as a formation condition. Individual licensing boards may separately require coverage as part of maintaining a license — confirm directly with your board.
How Is a North Dakota PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
North Dakota has a very low graduated personal income tax for 2026 — 1.95% for single filers up to roughly $44,725, rising to a 2.5% top rate, with married and head-of-household filers paying a flat 1.95%. This is among the lowest state income tax burdens in the country, a genuine selling point relative to most peer states.
North Dakota PLLCs must file a standard annual report with the Secretary of State, and — as of the new 2026 rule — must also refile the Certificate of Professional License annually rather than only at formation. Missing either filing risks losing good standing.
North Dakota just added a new 2026 requirement that wasn't part of the prior formation process: the Certificate of Professional License must now be filed annually with the Secretary of State, not just once at formation. This is a genuinely recent, time-sensitive regulatory change — existing North Dakota PLLCs formed under the old rule need to add this filing to their compliance calendar going forward.
How to Set Up Your North Dakota PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Any licensed profession requiring an undergraduate or advanced degree plus a license as a condition of practice falls under North Dakota's professional-entity framework — confirmed specifically for attorneys via the bar-admission-linked certificate process, and understood to apply broadly to physicians, dentists, CPAs, architects, engineers, chiropractors, optometrists, podiatrists, psychologists, veterinarians, and nurses, among other licensed occupations.
Step 2 — Get licensing board sign-off if required.
At the time of Secretary of State registration, the PLLC must provide certification from the relevant North Dakota licensing board evidencing licensure of all members, managers, employees, and agents practicing in the state. For attorneys, this takes the form of a Certificate of Professional License (Form SFN 13610). Effective 2026, this certificate must now also be filed annually with the Secretary of State — a genuinely recent regulatory change, not just a one-time formation requirement. The board certificate must be attached at formation before the Secretary of State will process the Articles — this is a pre-filing requirement, not an after-the-fact notification. And starting in 2026, don't treat that certificate as a one-and-done filing: it must now be refiled annually to keep the PLLC in good standing, on top of the standard annual report.
Step 3 — File your formation documents.
File the Articles of Organization – Professional Limited Liability Company with North Dakota Secretary of State, $135.
Step 4 — Appoint a registered agent.
North Dakota calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
All members and governors must be licensed to practice the specific professional service the PLLC was organized for, and the state licensing board must certify this before the Secretary of State will file the Articles — and again annually, under the new 2026 recertification rule.
Step 6 — Address malpractice insurance requirements.
No statutory malpractice-insurance requirement was confirmed as a formation condition. Individual licensing boards may separately require coverage as part of maintaining a license — confirm directly with your board.
Step 7 — Handle ongoing state compliance.
North Dakota PLLCs must file a standard annual report with the Secretary of State, and — as of the new 2026 rule — must also refile the Certificate of Professional License annually rather than only at formation. Missing either filing risks losing good standing. North Dakota has a very low graduated personal income tax for 2026 — 1.95% for single filers up to roughly $44,725, rising to a 2.5% top rate, with married and head-of-household filers paying a flat 1.95%. This is among the lowest state income tax burdens in the country, a genuine selling point relative to most peer states.
Step 8 — Watch for North Dakota-specific PLLC traps.
The single most important thing to get right in North Dakota right now is the new 2026 annual Certificate of Professional License filing — treating it as a one-time, formation-only requirement (which was accurate before 2026) is now out of date and can put an existing PLLC's good standing at risk.
Where LLC Attorney Fits In
LLC Attorney doesn't form North Dakota PLLCs or other professional entities, and the filing steps above are for you or your attorney to complete. What we can do:
- Form a standard North Dakota LLC or corporation the same day where your profession permits one.
- Handle S-corp elections.
- Serve as your Registered Agent (registered agent).
- Connect you with flat-fee attorney consultations (no retainer) for licensing and ownership questions before you file.
When Should You Talk to an Attorney About Your North Dakota PLLC?
Talk to an attorney before forming your North Dakota PLLC if you want to confirm your specific licensing board's certification process, or if your PLLC was formed before 2026 and you need to understand how the new annual recertification requirement affects your existing compliance calendar.
Is North Dakota a State Where PLLC Formation Is More Complex?
North Dakota's requirement that the Certificate of Professional License be attached to the initial Articles of Organization is fairly standard among board-gated states — what makes North Dakota distinctive as of 2026 is the new requirement to refile that same certificate annually with the Secretary of State. Existing PLLCs that only budgeted for a one-time board certification at formation now have an ongoing annual compliance obligation they may not be tracking.
How LLC Attorney Can Help North Dakota Professionals
LLC Attorney doesn't form professional entities like PLLCs. This guide exists so professionals get the North Dakota rules right — here's what we do offer.
- Standard LLC or corporation formation in North Dakota, where your profession permits one — no markup on state fees.
- S-corp election handling when that fits your tax situation.
- Registered agent (Registered Agent) service in North Dakota.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Need Help Starting Your North Dakota Business?
LLC Attorney doesn't form professional entities like PLLCs; if your profession allows a standard LLC or corporation in North Dakota, we can form it and serve as your registered agent; if you're unsure which entity your license requires, a flat-fee attorney consultation can settle it before you file. See our full pricing for all service tiers.
Frequently Asked Questions
Yes. North Dakota recognizes the PLLC as a distinct entity type for licensed professionals under Chapter 10-32.1 of the North Dakota Century Code, cross-referenced with the Professional Organizations Act, Chapter 10-31.
Attorneys, physicians, dentists, CPAs, architects, engineers, chiropractors, optometrists, podiatrists, psychologists, veterinarians, and nurses are among the professions covered under North Dakota's Professional Organizations Act.
Yes. A Certificate of Professional License from the relevant licensing board must be attached before the Secretary of State will process the Articles — and as of a new 2026 rule, this certificate must also be refiled annually, not just at formation.
The North Dakota PLLC filing fee is $135 for the Articles of Organization (Form SFN 60525), submitted alongside the board certificate.
All members and governors must be licensed to practice the specific professional service the PLLC was organized for, verified through the licensing board's certificate at formation and, as of 2026, annually thereafter.
Not independently confirmed either way — North Dakota's board-certification model is built around a specific licensed service, so verify directly with the relevant boards before assuming a multidisciplinary combination is permitted.
A North Dakota PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability always follows the individual professional.
No statutory malpractice-insurance mandate was confirmed as a North Dakota PLLC formation requirement, though your specific licensing board may separately require coverage as a condition of maintaining your license.
No. LLC Attorney does not form PLLCs, professional corporations, or other license-restricted professional entities in North Dakota or anywhere else. We form standard LLCs and corporations (including S-corp elections), provide registered agent service, and offer flat-fee attorney consultations if you need help confirming which entity your license allows.