North Carolina LLC Requirements

Updated for 2026 · Official Secretary of State Website

North Carolina has a moderate filing fee of $125 but one of the higher annual report fees at $200. The state's Research Triangle (Raleigh-Durham-Chapel Hill) is a major tech and biotech hub, while Charlotte serves as the second-largest banking center in the US. North Carolina's growing population and diverse economy make it a popular state for new business formation.

Filing Fee

$125

One-time state fee

Annual Fee

$200

Per year

Processing

2-5 business days

Online filing

Deadline

April 15

Annual report due

Average Cost

North Carolina's $125 filing fee is near average, but the $200 annual report pushes ongoing costs above most states. The first-year total of $325 is above the national average.

Notable Facts About North Carolina LLCs

North Carolina's $200 annual report fee is the 5th highest in the nation
The Research Triangle is one of the top tech and biotech hubs in the US
Charlotte is the second-largest banking center in the nation after New York
The state has a flat individual income tax rate, making tax calculations straightforward

Tax Information for North Carolina LLCs

North Carolina has a flat 4.5% individual income tax rate, one of the lower flat rates nationally. LLCs taxed as pass-through entities pay at individual rates. There is no franchise tax for standard LLCs. The state has a 4.75% sales tax plus local additions.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with North Carolina naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in North Carolina.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in North Carolina who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the North Carolina Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
North Carolina requires periodic reports due by April 15. The filing fee is $200. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $200

Deadline: April 15

Annual report due by April 15 each year.

$200 by mail, $203 online (includes convenience fee).

Need a Registered Agent in North Carolina?

Every North Carolina LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

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

The state filing fee to form an LLC in North Carolina is $125 for the Articles of Organization. This cost is near the national average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in North Carolina?

North Carolina charges $200 for its periodic reporting requirement, due April 15. $200 by mail, $203 online (includes convenience fee). North Carolina's $125 filing fee is near average, but the $200 annual report pushes ongoing costs above most states. The first-year total of $325 is above the national average.

How long does it take to form an LLC in North Carolina?

Online filing in North Carolina typically takes 2-5 business days. You'll need to file Articles of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in North Carolina?

Yes, North Carolina requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a North Carolina LLC pay?

Does North Carolina require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in North Carolina. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by North Carolina's default LLC laws.