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North Carolina · NC

North Carolina LLC Formation Cost 2026

Filing fee $125 · Annual $200 · Privacy 4/10 · Banking 8/10

The numbers

Initial state filing fee$125
Annual report (annual)$200
Franchise / privilege taxNone for LLCs
State personal income tax (top)4.5%
State corporate income tax (top)2.5%
Publication required?No
Standard processing time7 business days
Privacy score4/10
Banking accessibility8/10
5-year total cost$1,375

Why people choose North Carolina

  • Lowest corporate tax (2.5%)
  • Flat low personal tax

Trade-offs to know

  • $200 annual report

Who North Carolina is best for

  • Charlotte/Raleigh businesses

NC corporate tax phasing out by 2030.

Authoritative sources

North Carolina vs the alternatives

StateFilingRecurringState taxPrivacy
North Carolina$125$200/yr4.5%4/10
Wyoming$100$62/yr0%9/10
Delaware$110$300/yr6.6%7/10

How to form an LLC in North Carolina (general steps)

  1. Choose a unique name ending in "LLC" or "Limited Liability Company". Check name availability with the North Carolina Secretary of State.
  2. Appoint a registered agent with a physical North Carolina address.
  3. File Articles of Organization ($125) with the North Carolina Secretary of State.
  4. Draft an Operating Agreement — most states do not require filing but strongly recommend having one.
  5. Obtain an EIN from the IRS (free online with SSN/ITIN).
  6. File the FinCEN BOI report within 90 days of formation (federal requirement).
  7. File the annual report ($200) by the deadline to keep the LLC in good standing.

Other commonly compared states

Frequently asked questions

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

The state filing fee is $125. An annual report costs $200. Plus a registered agent (typically $25-$150/year).

Does North Carolina have a state income tax on LLCs?

North Carolina's top personal income tax rate is 4.5%. Pass-through LLC profits flow to your personal return at this rate.

What is the annual cost of maintaining a North Carolina LLC?

Excluding the first-year filing fee, the recurring cost is $250 (annual report + franchise minimum + $50 registered agent baseline). Five-year total ≈ $1,375.

Can a non-resident form an LLC in North Carolina?

Yes. Non-US residents can form an LLC in any state. However, banking, payment processing, and EIN acquisition vary in difficulty. North Carolina has strong banking accessibility (8/10). See our non-resident guide for the full process.

Is North Carolina a good state for an anonymous LLC?

North Carolina's privacy score is 4/10. Some member or manager information appears on public filings. For maximum privacy, Wyoming, New Mexico, and Nevada are common choices.

Deep-dive North Carolina guides

Interactive cost calculator for North Carolina

LLC Cost Calculator

Estimate the real cost of forming and maintaining an LLC across 51 US jurisdictions. Includes state filing, registered agent, annual report, franchise tax, and (where applicable) publication.

Year 1 breakdown — North Carolina

State filing fee $125
Registered agent (yr 1) $50
Annual report fee $200
Franchise / privilege tax (minimum) $0
Year 1 total$375
Recurring (yr 2+)$250/yr
5-year total cost$1,375

Avg. $275 / year — compares to 5-yr baseline $1,375.

What this calculator does NOT include
  • Federal BOI report (free, but mandatory)
  • EIN application (free with SSN/ITIN; some services charge $50-$300)
  • Operating Agreement drafting
  • State-level business licenses (industry-specific)
  • Local city/county fees (varies by municipality)
  • Foreign LLC registration if operating outside formation state
  • Federal and state income tax on profits

Educational estimate only. Not legal or tax advice. Verify with a licensed CPA or attorney before filing.