How Much Does an LLC Cost in North Carolina?
Formation costs $125 to file Articles of Organization with the North Carolina Secretary of State under N.C.G.S. § 57D-2-20. Annual reports cost $203 per year, due April 15 each year after formation under N.C.G.S. § 57D-2-24. Total first-year cost is typically $328 ($125 filing + $203 first annual report). Expedited processing adds $100 for 24-hour service or $200 for same-day service.
Initial Formation Costs
The base filing fee for Articles of Organization is $125.00. Standard processing takes 10–15 business days. Online filing is available and generally processes faster than paper submission.
Expedited options are available:
- 24-hour service: $100 additional fee
- Same-day service: $200 additional fee (documents must be submitted by noon)
Your minimum formation cost is $125, plus any expedited fees you elect.
Ongoing Annual Costs
Every North Carolina LLC must file an Annual Report by April 15 each year after formation. The filing fee is $203.00 per year under N.C.G.S. § 57D-2-24.
Critical deadline: Missing the April 15 deadline by more than 60 days triggers administrative dissolution under N.C.G.S. § 57D-6-06. Reinstatement requires a $100 fee plus all delinquent annual-report fees.
Tax Obligations
North Carolina taxes LLC income at the owner level. The flat individual income-tax rate is 3.99% for tax years beginning after 2025 under N.C.G.S. Chapter 105, Article 4. Self-employment tax applies to LLC members.
If your LLC sells taxable goods or services, register for sales tax at https://www.ncdor.gov/taxes-forms/register-business. North Carolina's state rate is 4.75%; local rates vary by county.
North Carolina imposes no franchise or gross receipts tax on LLCs.
Cost Summary
| Item | Cost |
|---|---|
| Initial filing | $125 |
| Annual report (recurring) | $203 |
| 24-hour expedited | +$100 |
| Same-day expedited | +$200 |
| First-year total | $328 |
This is general information, not legal advice.