StructureCost2026

What an LLC costs in South Carolina (2026)

Forming an LLC in South Carolina costs $110. After that the state charges no yearly report fee.

CostAmountWhen
Articles of Organization$110Once, to formscstatehouse.gov
NoneNo yearly report feeNonescstatehouse.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 $25,459 a year in South Carolina, fees included. An S corp election can lower it: LLC vs S corp in South Carolina.

Fee set by S.C. Code 33-44-1204. Domestic LLCs file no annual report. An LLC taxed as an S corp files the SC1120S with its annual report and license fee.

Questions

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

$110 to file the Articles of Organization.

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

No yearly report fee.

When is the South Carolina LLC report due?

None.

Does an LLC pay South Carolina income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. South Carolina taxes personal income in 2 brackets, from 1.99% to 5.21% (2026, single filer).

Other states