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.