Forming an LLC in
South Carolina SC
Checked November 4, 2026 · How we score
Filing fee
$110
Articles of Organization
Annual fee
$0
per year, normalised
State income tax
6%
top rate
Cost rank
#15
of 51, first-year fees
South Carolina LLC costs
| Filing fee | $110 |
|---|---|
| Annual report / franchise fee | $0 No annual report or franchise tax for LLCs unless taxed as a corporation. |
| First-year state fees | $110 |
| 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 | 3 days |
South Carolina taxes for LLCs
| Personal income tax (top) | 6% Graduated 0%–6%. |
|---|---|
| Corporate income tax | 5% Flat 5% on net income. |
| State sales tax | 6% |
| Franchise / gross receipts | No LLC franchise tax; corporations pay a franchise tax. Local option sales taxes apply. |
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 South Carolina
- No annual report
- Fast online processing
- Modest corporate rate
Watch out for
- County filing may add costs
- Fewer business-law precedents
Best for: South Carolina-based businesses · Low-upkeep LLCs
South Carolina LLC: common questions
How much does an LLC cost in South Carolina?
Filing the Articles of Organization in South Carolina costs $110. After that, expect $0 (South Carolina has no annual report for LLCs). No annual report or franchise tax for LLCs unless taxed as a corporation. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in South Carolina?
Yes. South 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 South Carolina?
Yes. South Carolina does not require US citizenship, residency or an SSN to own an LLC; you need a South 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 South Carolina publishes, since member or manager names may appear in public filings.
Does South Carolina have a state income tax?
Yes. Graduated 0%–6%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 5% on net income.
Does South Carolina require an LLC annual report?
No. South Carolina does not require LLCs to file an annual report with the Secretary of State, though LLCs taxed as corporations must file annual returns with the Department of Revenue.
Sources
South Carolina Secretary of State business filings
- South 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)
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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.