Reference · North Carolina
North Carolina LLC requirements
Every requirement we've verified for a domestic LLC in North Carolina, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | North Carolina Secretary of State, Business Registration Division |
|---|---|
| Formation filing fee | $125 |
| Filing fee notes | $125 for Articles of Organization (Form L-01), confirmed directly from the official NC SOS PDF form. |
| Standard processing | Not confirmed. |
| Expedited options | Not confirmed (NC SOS offers paid expedited processing; amount unverified). |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $200 |
| Report deadline | Due April 15 of each year FOLLOWING the year the LLC was created. $200 paper; online adds a transaction fee ($202 ACH, $203 credit card). |
| Late penalty | Not confirmed from an official source. |
| Administrative dissolution | Not confirmed (NC SOS administrative-dissolution page could not be located). |
| State tax | North Carolina's corporate franchise tax applies to C corporations and any LLC electing corporate treatment; a standard pass-through NC LLC is not subject to it. Based on general NCDOR scope, not a fetched page. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $125 |
Confidence
What we're less sure about
Cross-checked, pending a second verification pass
- $200 annual report excluded from year one because it falls in the second calendar year.
- NOTE: $200/year is among the highest recurring report fees in the dataset - good comparison content.
- Late penalty and dissolution consequences unconfirmed (sosnc.gov URLs returned errors).
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.