South Carolina LLC at a glance
For an LLC, South Carolina is one of the cheapest states to keep running: $110 to form and, for most LLCs, nothing a year to the state afterwards. The filing fees are set in S.C. Code section 33-44-1204.
| Item | South Carolina rule |
|---|---|
| Formation document | Articles of Organization, filed with the Secretary of State |
| Formation fee | $110 |
| Where to file | Business Entities Online, the Secretary of State's filing and search system |
| Annual report | None for an LLC not taxed as a corporation |
| LLC taxed as a corporation | Form CL-1 within 60 days of starting business, then an annual report and license fee to the Department of Revenue |
| Agent for service of process | Required, with a street address in South Carolina |
| Change of agent or designated office | $10 |
| Name reservation | Optional, $25 for 120 days |
| State sales tax rate | 6% |
If you live or trade in South Carolina, forming here is usually simplest. An LLC formed in another state that transacts business in South Carolina applies for a certificate of authority, which also costs $110.
How to start an LLC in South Carolina
You start an LLC in South Carolina by choosing a name, naming an agent and filing Articles of Organization online. The existence of the LLC begins when the Articles are filed, under the Uniform Limited Liability Company Act in Title 33, Chapter 44. The steps:
- Choose a name. It must include "limited liability company", "LLC", "L.L.C." or a similar designation and be distinguishable from names already on the Secretary of State's records. You can reserve a name for 120 days for $25 if you are not ready to file.
- Appoint an agent for service of process. The agent can be a South Carolina resident, a domestic corporation, another LLC, or a foreign corporation or company authorized to do business in the state. You can check existing agents with the registered agent search.
- Prepare the Articles of Organization. They state the name, the initial designated office address, the agent's name and street address, each organizer's name and address, whether the LLC is for a term or at will, and whether it is member-managed or manager-managed. Our articles of organization guide explains these terms.
- File online and pay $110. Business Entities Online lets you file, pay and later request copies. Keep the filed Articles for the bank and the IRS.
- Sign an operating agreement. It is not filed with the state. Our operating agreement guide covers what to include.
- Get an EIN. It is free from the IRS. Without an SSN or ITIN you apply by fax, mail or phone, as the IRS EIN page explains. See our EIN application service.
- Register with the Department of Revenue if needed. A retail license for sales tax if you sell taxable goods, withholding if you hire, and Form CL-1 if the LLC is taxed as a corporation.
- Keep a light compliance calendar. Even without a state annual report you still have federal filings. Our compliance deadline calendar lists them.
Ready to form? Our filing team checks the name, prepares and files the Articles of Organization, and stores your documents in your portal.
South Carolina LLC cost
A South Carolina LLC costs $110 in state fees to form and, for an LLC not taxed as a corporation, $0 a year after that. These are the statutory fees from section 33-44-1204.
| Fee | Amount | When |
|---|---|---|
| Articles of Organization | $110 | At formation |
| Name reservation (optional) | $25 | Before formation |
| Amendment or restatement of Articles | $110 | If you change the Articles |
| Change of designated office or agent | $10 | When you change agent |
| Certificate of existence | $10 | When a bank or partner asks |
| Articles of termination | $10 | When you close |
| Application for reinstatement | $25 | Only after administrative dissolution |
| Foreign LLC certificate of authority | $110 | Only for LLCs formed elsewhere |
Worked example: a single-member LLC taxed as a disregarded entity pays $110 to form and nothing to the state in the following years, so five years of state fees total $110. An LLC that elects corporate tax treatment adds the Department of Revenue license fee each year: 0.1%, with a $25 minimum. Your costs outside the state fees are a registered agent if you do not act yourself, and federal filings.
South Carolina LLC annual report
Most South Carolina LLCs do not file an annual report at all. The Department of Revenue's corporate tax FAQ lists "a Limited Liability Company (LLC) not taxed as a corporation" among the organizations that are not subject to the annual report or license fee. A multi-member LLC not taxed as a corporation is taxed as a partnership, and a single-member one is not treated as separate from its owner for income tax.
The picture changes if the LLC is taxed as a corporation:
- It completes Form CL-1, the Initial Annual Report of Corporations, within 60 days of starting business.
- It then files an annual report each year and pays a license fee of 0.1%, with a minimum of $25.
No annual report does not mean no deadlines. Under section 33-44-809, the Secretary of State may start administrative dissolution if an LLC does not pay a fee, tax or penalty within 60 days after it is due. Keep your agent details current and file tax returns on time.
If your LLC is taxed as a corporation, or is registered in other states that do require reports, our LLC annual report service can handle those filings.
South Carolina registered agent
Every South Carolina LLC must keep a designated office and an agent for service of process in the state. Under section 33-44-108, the agent must be an individual resident of South Carolina, a domestic corporation, another LLC, or a foreign corporation or company authorized to do business in South Carolina, with a street address for legal papers. The designated office does not have to be a place of business.
Changing the designated office or agent costs $10. Because South Carolina has no yearly report on which to update details, a change of agent has to be filed on its own, so set a reminder whenever your agent arrangement changes. Owners who live elsewhere use a commercial registered agent.
State taxes that affect a South Carolina LLC
The main state taxes for a South Carolina LLC are sales tax, payroll taxes and income tax on its owners. The Department of Revenue's sales and use tax page gives the statewide rate as 6%.
- Remote sellers: out-of-state retailers with more than $100,000 in gross revenue from South Carolina sales in a calendar year can be required to get a retail license and collect tax. See our sales tax registration service.
- License fee: applies only to LLCs taxed as corporations, at 0.1% with a $25 minimum.
- Income tax: follows the LLC's federal classification. A licensed tax professional should advise before you elect corporate treatment.
Forming a South Carolina LLC as a non-resident
Non-residents can form a South Carolina LLC as long as it keeps an agent for service of process in the state. With no annual report for most LLCs, South Carolina's running costs compare well with popular non-resident states. Still, compare privacy, banking and your own situation in Wyoming vs Delaware vs New Mexico and our best state for an LLC guide, and use the LLC state fee comparison tool.
- 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, even with no income. See our Form 5472 guide.
- BOI: US-formed LLCs no longer file beneficial ownership reports with FinCEN after the final rule published 14 August 2026.
- Address: the agent's address is for legal papers; a US business address handles bank and customer mail.
Whether you owe US income tax depends on whether you have US trade or business income, which a licensed tax professional should review.
How to close a South Carolina LLC
To close a South Carolina LLC you wind up its business and then file articles of termination with the Secretary of State for $10. Section 33-44-805 provides for articles of termination once winding up is complete.
- Agree to dissolve under the operating agreement, then collect debts, pay creditors and distribute remaining assets.
- File final sales tax, withholding and income tax returns and close Department of Revenue accounts.
- File articles of termination through Business Entities Online and pay $10.
- Finish federal steps: a final return, a final Form 5472 if it applies, and closing the IRS account.
If the state dissolved your LLC administratively and you want to keep it, the Secretary of State's business entity FAQs say an LLC must apply for reinstatement within two years of the administrative dissolution; the fee is $25. Our LLC dissolution service handles closing filings. Neighboring states: North Carolina LLC and Georgia LLC, or all US LLC states.
Sources
- S.C. Code section 33-44-1204: Fees
- S.C. Code section 33-44-108: Designated office and agent for service of process
- S.C. Code section 33-44-809: Grounds for administrative dissolution
- South Carolina Legislature: Title 33, Chapter 44, Uniform Limited Liability Company Act
- South Carolina Secretary of State: Business Entities
- South Carolina Secretary of State: FAQs about Business Entities
- South Carolina Secretary of State: Business Entities Online
- South Carolina Department of Revenue: Corporate tax FAQ
- South Carolina Department of Revenue: Sales and Use Tax
- 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.