North Carolina LLC Annual Fee

What is the annual fee for an LLC in North Carolina?

North Carolina charges a $203 annual report filing fee for all LLCs, due every April 15 beginning the year after formation or qualification. This fee is required under N.C.G.S. § 57D-2-24. The annual report must include your LLC's name, principal and registered office addresses, registered agent information, and names and titles of principal company officials. File online through the North Carolina Secretary of State's website.

Filing Deadline and Grace Period

The annual report deadline is April 15 each year. North Carolina provides a 60-day grace period after the due date. If you fail to file within 60 days, the Secretary of State may administratively dissolve or revoke your LLC under N.C.G.S. § 57D-6-06, causing immediate loss of legal status and business authority in the state.

Reinstatement Costs After Dissolution

If your LLC is administratively dissolved for missing the annual report deadline, reinstatement requires:

Filing an Application for Reinstatement Following Administrative Dissolution
Paying a $100 reinstatement fee
Paying all delinquent annual report fees ($203 per year)

For example, if your LLC was dissolved two years ago, you owe $100 (reinstatement) plus $406 ($203 × 2 years). You must also cure every ground for dissolution listed by the Secretary of State.

What the Annual Report Requires

Your annual report must include:

LLC name and report year
Principal office and registered office addresses
Registered agent name and email address
County where registered office is located
Names, titles, and business addresses of principal company officials
Any changes to registered office or agent information

Online filing is available and recommended to ensure timely processing.

Related Annual Costs

The $203 annual report fee is the only mandatory state-level annual fee for LLC maintenance. Additional costs may include:

Income tax: North Carolina taxes LLC owner income at 3.99% (N.C.G.S. Chapter 105, Article 4)
Sales tax registration: Free to register if your business sells taxable goods or services
Registered agent fees: Optional; state law does not require a registered agent

Set a calendar reminder for April 15 each year to avoid administrative dissolution and costly reinstatement fees.

This is general information, not legal advice.