StructureCost2026

What an LLC costs in North Carolina (2026)

Forming an LLC in North Carolina costs $125. After that the state charges Annual Report, $200 a year.

CostAmountWhen
Articles of Organization (Form L-01)$125Once, to formsosnc.gov
Annual ReportAnnual Report, $200 a yearApril 15 each year after the year of formationsosnc.gov

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $25,695 a year in North Carolina, fees included. An S corp election can lower it: LLC vs S corp in North Carolina.

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Questions

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

$125 to file the Articles of Organization (Form L-01).

How much does an LLC cost per year in North Carolina?

Annual Report, $200 a year.

When is the North Carolina LLC report due?

April 15 each year after the year of formation.

Does an LLC pay North Carolina income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. North Carolina taxes personal income at a flat 3.99% (2026).

Other states