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Forming an LLC or Corporation in North Carolina

Filing fees, annual reports, state taxes and the North Carolina rules to know before you form or register a company.

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At a glance

LLC filing fee$125 · Articles of Organization (Form L-01)

Corporation filing fee$125 · Flat fee; online card payments add $3.

ProcessingAbout 5–10 business days. Expedite: 24-hour $100, same-day $200.

Name reservation$30 for 120 days (Form BE-03).

Keeping the company active

LLCsAnnual report to the Secretary of State, $200, due April 15 each year after the year of formation.

CorporationsAnnual report, $25 on paper ($18 + card fee online), due by the 15th day of the 4th month after year end (April 15 for calendar years).

State taxes on the company

Franchise tax (C corporations): $1.50 per $1,000 of net worth, capped at $500 on the first $1 million, plus $1.50 per $1,000 above that; minimum $200. Filed with the corporate return (CD-405).
Franchise tax (S corporations): $200 on the first $1 million, plus $1.50 per $1,000 above that.
LLCs are not subject to franchise tax unless they elect to be taxed as a corporation.
Corporate income tax: 2.25% for 2025 and 2.00% for 2026.

Good to know

Professional entities such as PLLCs (Chapter 55B) do not file Secretary of State annual reports, but they register with their licensing board.
A corporation that does not file or pay state tax for 90 days can be suspended by the NC Department of Revenue.

Other filings

Registered agentRequired. The registered agent must have a physical street address in the state (a P.O. box is not accepted). Changing the agent costs $5.

Registering an out-of-state companyApplication for Certificate of Authority: $250.

Closing the companyArticles of Dissolution: $30.

ReinstatementReinstatement after administrative dissolution: $100, plus every missed annual report.

Common questions

How much does it cost to form an LLC in North Carolina?

The state filing fee is $125. About 5–10 business days. Expedite: 24-hour $100, same-day $200.

Does a North Carolina LLC have to file an annual report?

Annual report to the Secretary of State, $200, due April 15 each year after the year of formation.

What state taxes does a North Carolina company pay?

Franchise tax (C corporations): $1.50 per $1,000 of net worth, capped at $500 on the first $1 million, plus $1.50 per $1,000 above that; minimum $200. Filed with the corporate return (CD-405). Franchise tax (S corporations): $200 on the first $1 million, plus $1.50 per $1,000 above that. LLCs are not subject to franchise tax unless they elect to be taxed as a corporation. Corporate income tax: 2.25% for 2025 and 2.00% for 2026.

How do I reinstate a dissolved North Carolina company?

Reinstatement after administrative dissolution: $100, plus every missed annual report.

Official sourcesNorth Carolina Secretary of State, Business Registration Division https://sosnc.gov/fees/by_title/_Business_Registration/https://www.sosnc.gov/fees/by_title/_Business_Registration_limited_liability_companies https://www.sosnc.gov/fees/by_title/_Business_Registration_business_corporations https://sosnc.gov/frequently_asked_questions/by_title/_BRD_FAQ_Annual_Reports https://www.sosnc.gov/divisions/business_registration https://www.sosnc.gov/manual/register_a_foreign_business/expedited https://www.sosnc.gov/manual/assets/sos/pdf/business_registration.pdf https://sosnc.gov/webfiles/documents/forms/Business_Registration/business_Entities_common/application_to_reserve_a_business_entity_name.pdfFigures checked on 2026-10-20. State fees change; the state’s own fee schedule always governs. Fees shown are the state’s charges only, not registered agent or professional fees.

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