LLC North Carolina: How to Start a North Carolina LLC

North Carolina LLC at a glance

For a new LLC, North Carolina charges $125 to form and $200 a year for the annual report. The amounts are set by statute in G.S. 57D-1-22 and published on the Secretary of State's Business Registration fee page.

North Carolina is the natural choice if you live or trade there. An LLC formed in another state that does business in North Carolina applies for a Certificate of Authority for $250 and still files North Carolina annual reports.

How to start an LLC in North Carolina

You start an LLC in North Carolina by picking a name, appointing a registered agent and filing Form L-01, ideally online. The Articles of Organization form shows every field. The steps in order:

1. Choose and check the name. The name must end with an LLC designator such as "Limited Liability Company", "L.L.C." or "Limited Liability Co." under G.S. 55D-20, and must be distinguishable on the Secretary of State's records. If you are not ready to file, a reserved name costs $10.
2. Appoint a registered agent. The agent must be a North Carolina resident, a North Carolina business entity, or a foreign entity authorized to do business in the state. Give the street address of the registered office and its county, plus a mailing address if different.
3. Complete Form L-01. List each organizer or member with a business address, the principal office address and phone number (or a statement that there is none), and optionally company officials. You can also add a business email to join the Secretary of State's voluntary notification service about filings made on your record, which helps spot unauthorized changes.
4. File and pay $125. Add $100 for 24-hour or $200 for same-day processing if you need the LLC quickly. The Secretary of State notes that online is always faster than paper. Our articles of organization guide covers the document in general.
5. Sign an operating agreement. It stays with your records rather than being filed. Our operating agreement guide lists what to include.
6. Get an EIN. Free from the IRS. Owners without an SSN or ITIN apply by fax, mail or phone, per the IRS EIN page. Our EIN application service handles it.
7. Register for state taxes you need. Sales tax with the North Carolina Department of Revenue if you sell taxable goods or services, plus withholding and unemployment accounts if you hire.
8. Set up the annual report reminder. The first report is due 15 April of the year after the LLC is created. Add it to our compliance deadline calendar.

Ready to form? Our filing team prepares Form L-01, checks the name and agent details, submits it and stores your documents in your portal.

North Carolina LLC cost

A North Carolina LLC costs $125 in the first year and $200 (or $203 online) each year after that in state fees. Here is the fee list from G.S. 57D-1-22 and the Secretary of State.

Worked example: form in 2026 without expedite for $125. No annual report is due in 2026, because the first one falls on 15 April 2027 at $203 online. Two years of state fees therefore total $125 + $203 = $328 when you file online.

North Carolina LLC annual report

Every North Carolina LLC files an annual report with the Secretary of State by 15 April each year after the year it was created. The annual report due dates page lists the fee as $203 online and $200 on paper; the extra $3 online is a processing charge.

• Who files: each business corporation, LLC, LLP and LLLP on the North Carolina register, including foreign LLCs with a Certificate of Authority.
• If late: under G.S. 57D-6-06, the Secretary of State may start administrative dissolution when the report is not delivered by the 60th day after it is due. The LLC gets a mailed notice and 60 days to correct the problem.
• Reinstatement: an administratively dissolved LLC can apply to be reinstated for $100, subject to its name still being available.

North Carolina registered agent

A North Carolina LLC must keep a registered agent and a registered office in the state at all times. The agent can be an individual who lives in North Carolina, a North Carolina corporation or LLC, or a foreign entity authorized to do business in North Carolina, and its business office must be the registered office.

Changing agent or office costs $5 with a Statement of Change of Registered Agent and/or Registered Office. Keep this current: G.S. 57D-6-06 also allows administrative dissolution when an LLC has been without a registered agent or registered office for 60 days or more, or has not notified the Secretary of State within 60 days of a change. Founders outside the state usually appoint a commercial registered agent.

State taxes that affect a North Carolina LLC

Most North Carolina LLCs do not pay the state franchise tax. Under G.S. 105-114, "corporation" for franchise tax purposes includes an LLC only if it elects to be taxed as a corporation under the Internal Revenue Code.

• Sales tax: remote sellers must register once North Carolina gross sales exceed $100,000 in the previous or current calendar year. The Department of Revenue's remote sales page adds that from 2 July 2026 such a seller is treated as engaged in business from the first day of the first calendar month at least 60 days after passing the threshold. See our sales tax registration service.
• Income tax: depends on the LLC's federal classification and the owners. Ask a licensed tax professional before electing corporate treatment, because that election also brings franchise tax.

Forming a North Carolina LLC as a non-resident

You do not have to live in North Carolina or the US to form an LLC there; you need a North Carolina registered agent. If your business is online and run from abroad with no North Carolina customers or staff, Wyoming or New Mexico usually costs less each year than North Carolina's $200 report. Compare the options in Wyoming vs Delaware vs New Mexico and our best state for an LLC guide.

• Form 5472: a single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, by fax or mail. See our Form 5472 guide.
• BOI: US-formed LLCs no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
• Foreign qualification: if you form elsewhere and then do business in North Carolina, the LLC needs a Certificate of Authority ($250).

Whether you owe US income tax depends on whether you have US trade or business income, which a licensed tax professional should assess.

How to dissolve an LLC in North Carolina

To dissolve an LLC in North Carolina you file Articles of Dissolution (Form L-07) with the Secretary of State and pay $30. The Form L-07 removes the LLC from active status on the Secretary of State's records.

1. Agree to dissolve under your operating agreement and wind up: collect what is owed, pay creditors and distribute what is left.
2. File final returns and close accounts with the North Carolina Department of Revenue and, if you had employees, the Division of Employment Security, as the Secretary of State's closing a business page suggests.
3. File Form L-07 online or on paper with the $30 fee.
4. Complete the federal side: final federal return, a final Form 5472 if it applies, and closing the IRS account.

Our LLC dissolution service handles the state filing and federal closing steps. Neighboring states: Virginia LLC, South Carolina LLC, Georgia LLC and Tennessee LLC, or see all US LLC states.

Sources

• North Carolina Secretary of State: Business Registration fees
• North Carolina Secretary of State: Articles of Organization (Form L-01)
• North Carolina Secretary of State: Articles of Dissolution (Form L-07)
• North Carolina Secretary of State: Annual Report Due Dates
• North Carolina Secretary of State: Closing a Business
• North Carolina General Assembly: G.S. 57D-1-22, Filing, service, and copying fees
• North Carolina General Assembly: G.S. 57D-6-06, Administrative dissolution
• North Carolina General Assembly: G.S. 105-114, Franchise tax definitions
• North Carolina Department of Revenue: Remote sales
• IRS: Get an employer identification number
• IRS: Instructions for Form 5472
• FinCEN: Beneficial Ownership Information Reporting

Fees, deadlines and rules on this page were last checked on 27 September 2026.