Forming an LLC in
North Carolina NC
Checked November 4, 2026 · How we score
Filing fee
$125
Articles of Organization
Annual fee
$200
per year, normalised
State income tax
3.99%
top rate
Cost rank
#45
of 51, first-year fees
North Carolina LLC costs
| Filing fee | $125 |
|---|---|
| Annual report / franchise fee | $200 Annual report: $200, due April 15 each year. |
| First-year state fees | $325 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 5 days |
North Carolina taxes for LLCs
| Personal income tax (top) | 3.99% Flat 3.99% for 2026. |
|---|---|
| Corporate income tax | 2% 2% for 2026, scheduled to fall to zero by 2030. |
| State sales tax | 4.75% |
| Franchise / gross receipts | LLCs pay the $200 annual report fee; the franchise tax on net worth applies to corporations. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in North Carolina
- Flat 3.99% income tax
- 2% corporate rate and heading to 0%
- Strong startup ecosystem
Watch out for
- $200 annual report is high
- Online processing is slower than many states
Best for: North Carolina-based businesses · Tech and life sciences in the Research Triangle
North Carolina LLC: common questions
How much does an LLC cost in North Carolina?
Filing the Articles of Organization in North Carolina costs $125. After that, expect a $200 annual report fee. Annual report: $200, due April 15 each year. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in North Carolina?
Yes. North Carolina requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in North Carolina?
Yes. North Carolina does not require US citizenship, residency or an SSN to own an LLC; you need a North Carolina registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what North Carolina publishes, since member or manager names may appear in public filings.
Does North Carolina have a state income tax?
Yes. Flat 3.99% for 2026. LLC profits normally pass through to the owners' personal returns. Corporate income tax: 2% for 2026, scheduled to fall to zero by 2030.
Is North Carolina eliminating its corporate income tax?
Yes. North Carolina's corporate income tax rate is 2% in 2026, and the legislature has scheduled it to fall to zero by 2030. LLC annual report fees continue to apply.
Sources
North Carolina Secretary of State business filings
- North Carolina Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.