South Carolina LLC Requirements

Updated for 2026 · Official Secretary of State Website

South Carolina requires no annual report and charges no recurring fees for standard LLCs, making ongoing maintenance essentially zero. The $110 filing fee is near average. The state's growing economy, attractive cost of living, and coastal location have driven significant population growth and business formation in recent years.

Filing Fee

$110

One-time state fee

Annual Fee

Per year

Processing

1-3 business days

Online filing

Deadline

N/A

Annual report due

Below Average Cost

South Carolina's $110 filing fee is near average, and $0 ongoing costs make it one of the most affordable states for long-term LLC ownership.

Notable Facts About South Carolina LLCs

South Carolina requires no annual report and charges no recurring fees for standard LLCs
The state has been one of the fastest-growing by population in recent years
South Carolina's automotive manufacturing sector has grown significantly with BMW, Volvo, and Mercedes plants
Charleston has emerged as a growing tech hub in the Southeast

Tax Information for South Carolina LLCs

South Carolina has a progressive individual income tax with rates from 0% to 6.4%. LLCs taxed as pass-through entities pay at individual rates. There is no franchise tax or separate business entity tax for standard LLCs. The state has a 6% sales tax plus local additions.

Formation Steps

1

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

Appoint a Registered Agent
Designate a registered agent with a physical address in South 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 South 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.

Visit Official SOS Website

Need a Registered Agent in South Carolina?

Every South 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 South Carolina?

The state filing fee to form an LLC in South Carolina is $110 for the Articles of Organization. This cost is below 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 South Carolina?

South Carolina does not require LLCs to file an annual report or pay an ongoing annual fee to the state. South Carolina's $110 filing fee is near average, and $0 ongoing costs make it one of the most affordable states for long-term LLC ownership.

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

Online filing in South Carolina typically takes 1-3 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 South Carolina?

Yes, South 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 South Carolina LLC pay?

Does South Carolina require an operating agreement for LLCs?

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