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Forming an LLC or Corporation in South Carolina
Filing fees, annual reports, state taxes and the South Carolina rules to know before you form or register a company.
At a glance
LLC filing fee$110 · Articles of Organization (Form F0006)
Corporation filing fee$135 · $110 filing fee plus the $25 initial annual report (CL-1), paid together. The articles need a certificate signed by a South Carolina attorney.
ProcessingThe state does not publish a standard processing time or an expedite service; online filing is faster.
Name reservationLLC names $25, corporate names $10, for 120 days.
Keeping the company active
LLCsNone for LLCs taxed as partnerships or disregarded entities. An LLC taxed as a corporation files like a corporation.
CorporationsAnnual report and license fee filed with the SC Department of Revenue on the corporate income tax return (SC1120 / SC1120S): $15 plus 0.1% of capital stock and paid-in surplus, minimum $25.
State taxes on the company
- Corporate income tax: 5%.
Good to know
- Officer and director information goes to the Department of Revenue on the annual report, not to the Secretary of State.
- Foreign entities attach a certificate of existence from their home state no more than 30 days old.
Other filings
Registered agentRequired. The registered agent must have a physical street address in the state (a P.O. box is not accepted).
Registering an out-of-state companyForeign LLC certificate of authority (Form F0008): $110.
Closing the companyLLC articles of termination (F0045) or corporate articles of dissolution (F0049): $10.
ReinstatementReinstatement after administrative dissolution: $25; LLCs must apply within two years, and a tax compliance clearance from the Department of Revenue may be needed.
Common questions
How much does it cost to form an LLC in South Carolina?
The state filing fee is $110. The state does not publish a standard processing time or an expedite service; online filing is faster.
Does a South Carolina LLC have to file an annual report?
None for LLCs taxed as partnerships or disregarded entities. An LLC taxed as a corporation files like a corporation.
What state taxes does a South Carolina company pay?
Corporate income tax: 5%.
How do I reinstate a dissolved South Carolina company?
Reinstatement after administrative dissolution: $25; LLCs must apply within two years, and a tax compliance clearance from the Department of Revenue may be needed.
Official sourcesSouth Carolina Secretary of State, Business Entities Divisionhttps://sos.sc.gov/online-filings/business-entitieshttps://sos.sc.gov/faqs-about-business-entitieshttps://businessfilings.sc.gov/businessfilinghttps://businessfilings.sc.gov/BusinessFiling/Home/CategorizedFormshttps://businessfilings.sc.gov/BusinessFiling/Home/DownloadForms?pdfCategoryId=1&category=Starting%20a%20Business%20in%20South%20Carolinahttps://businessfilings.sc.gov/BusinessFiling/Home/DownloadForms?pdfCategoryId=5&category=Termination%20%2F%20Dissolution%20%2F%20Cancellationhttps://businessfilings.sc.gov/BusinessFiling/Home/DownloadForms?pdfCategoryId=9&category=Reserve%20or%20Register%20a%20Business%20Namehttps://businessfilings.sc.gov/BusinessFiling/Home/DownloadForms?pdfCategoryId=6&category=Reinstatement%20of%20a%20BusinessFigures 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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