NC

North Carolina LLC Fees, Annual Report & Penalties (2026)

Formation, deadlines & compliance for North Carolina LLCs

Business-friendly state with straightforward LLC requirements and no franchise tax on LLCs.

DR
Daniel Reyes, CPA
CPA · Small Business Compliance Specialist
Last updated:
$125
Formation Fee
$200
Annual Report
$250
Foreign LLC Fee
No
Franchise Tax

Quick Navigation

1North Carolina LLC Formation

To form an LLC in North Carolina, you'll need to file Articles of Organization with the North Carolina Secretary of State.

Formation Details

2Annual Report Requirements

North Carolina requires LLCs to file a annual report to maintain good standing with the state.

Annual Report Details

  • Filing Fee: $200
  • Due Date: April 15 each year
  • Frequency: Annually

Comparing deadlines across states? See every state's annual (or biennial) report due date, fee, and late penalty in one place on our annual report deadlines hub.

3Registered Agent Requirements

North Carolina requires all LLCs to maintain a registered agent.

Can You Be Your Own Registered Agent?

Yes, you can serve as your own registered agent in North Carolina.

Requirements: Must be a NC resident or a business entity authorized to do business in NC with a physical street address (not a PO Box).

4Foreign LLC Registration

If your LLC was formed in another state but you want to do business in North Carolina, you'll need to register as a foreign LLC.

Foreign LLC Registration

  • Registration Fee: $250
  • Requirements: Certificate of Existence from home state, Application for Certificate of Authority, and registered agent designation.

5North Carolina LLC Taxes

North Carolina's corporate income tax rate is 2.25% for 2025 and 2.0% for 2026 (phasing out by 2030). LLCs taxed as pass-through entities are not subject to corporate income tax.

6Penalties for Non-Compliance

Late Filing Penalties

No fixed monetary late penalty; the $200 filing fee still applies. Failure to file can lead to administrative dissolution by the NC Secretary of State. Confirm current status at sosnc.gov.

Administrative Dissolution Risk

Under G.S. 57D-6-06, grounds for administrative dissolution arise once the annual report is more than 60 days past due (past April 15); the SOS then mails notice and the LLC has 60 days from that notice to cure before dissolution.

Key Considerations for North Carolina LLCs

  • No state franchise tax on LLCs
  • Relatively low annual report fee compared to other states
  • Simple online filing process through NC Secretary of State
  • Must maintain a registered agent at all times

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

North Carolina LLC Compliance Guides

North Carolina LLC Taxes & Fees 2026

Formation cost, state/franchise tax, and the yearly fees a North Carolina LLC owes.

North Carolina LLC Annual Report & Compliance

Deadlines, fees, and filing steps to keep your North Carolina LLC in good standing.

North Carolina Registered Agent Requirements

Who can serve, the physical-address rule, and what a North Carolina agent costs.

Can I Be My Own Registered Agent in North Carolina?

The rules — and trade-offs — for acting as your own North Carolina registered agent.

North Carolina LLC Late Filing Penalties

What you owe — and how to fix it — if you file a North Carolina report late.

North Carolina LLC Reinstatement

Forms, fees, and how long it takes to reinstate a dissolved North Carolina LLC.

North Carolina Foreign LLC Registration

How to register an out-of-state LLC to legally do business in North Carolina.

Official Resources

For the most up-to-date information, always check the official North Carolina Secretary of State website:

https://www.sosnc.gov