An LLC in North Carolina costs $125 to form and either $200 or $203 every year after that to keep in good standing. Everything else — name reservations, expedited processing, a paid registered agent, attorney help — is optional, and whether you spend on those is up to you. Here is what each piece costs and when you actually need to pay it.
The $125 Formation Fee
You create a North Carolina LLC by filing Articles of Organization (Form L-01) with the Secretary of State. The filing fee is $125, and it is the only state fee required to bring the LLC into existence.1Department of the Secretary of State. Limited Liability Company Articles of Organization Form L-01 You can file online through the Secretary of State’s business portal or mail the form with a check or money order to the office in Raleigh. Standard processing runs two to five business days by either method, plus mail transit time if you file on paper.
The form itself asks for your LLC name (which must include “Limited Liability Company,” “LLC,” or “L.L.C.” and be distinguishable from every other entity already on file),2North Carolina General Assembly. North Carolina Code Chapter 55D Article 3 – Names a registered agent with a North Carolina street address,3North Carolina General Assembly. North Carolina Code Chapter 57D – Limited Liability Company Act your principal office address and county, your management structure, and the names and addresses of each organizer or member signing.
The $200 Annual Report
Every North Carolina LLC owes an annual report to the Secretary of State to stay in good standing.4nc.gov. Manage My Business The base fee is $200. Filing online costs $203 because of a small electronic convenience fee; filing by mail costs the flat $200 but is slower.
The report is due by April 15 of each year after the year you formed the LLC. An LLC created at any point in 2026, for example, owes its first annual report by April 15, 2027. Miss the deadline and the Secretary of State mails a notice to your registered agent, opening a 60-day grace period. If you still have not filed within those 60 days, the state can administratively dissolve the LLC, which ends its legal existence and strips the liability shield you formed it to get.5North Carolina General Assembly. North Carolina Code 57D-6-06 – Administrative Dissolution
Optional Add-Ons
Name Reservation ($30)
If you have picked a name but aren’t ready to file the Articles yet, you can reserve it for 120 days by filing Form BE-03 and paying $30. If you’re ready to file now, skip it.
Expedited Processing ($100 or $200)
Standard processing is free. If you need the LLC on the books faster, North Carolina offers two paid tiers on top of the $125 filing fee:6North Carolina General Assembly. North Carolina Code 55D-11 – Expedited Filings
- 24-hour processing: $100, filed within one business day of receipt.
- Same-day processing: $200, filed by end of the same business day if your documents arrive by noon.
Both fees are paid at submission and are non-refundable.
Registered Agent ($0 or $100–$300 per year)
Your LLC must continuously have a registered agent with a physical North Carolina street address.3North Carolina General Assembly. North Carolina Code Chapter 57D – Limited Liability Company Act You can serve as your own at no cost if you have a qualifying address and are available during business hours. A commercial registered agent service runs $100 to $300 a year.
Operating Agreement ($0 or $500–$2,000)
An operating agreement sets out how the LLC is owned and run. You don’t file it with the state, so there is no government fee. North Carolina recognizes operating agreements, including oral and implied terms, as the primary governing document for an LLC’s internal affairs.7North Carolina General Assembly. North Carolina Code 57D-2-30 – Scope, Function, and Limitations of Operating Agreements A single-member LLC can often use a free template. Multi-member LLCs or more complex ownership arrangements usually pay an attorney between $500 and $2,000 to draft a written agreement.
Formation Help ($50–$1,500)
Nothing in the formation process requires a professional. Online formation services charge $50 to $300 to prepare and submit the paperwork for you. Hiring a licensed attorney typically runs $500 to $1,500 and makes more sense when there are multiple owners or an unusual structure.
Assumed Name/DBA (around $26)
If the LLC will operate under a name different from the one on your Articles of Organization, you file an assumed name certificate with the register of deeds in the county where you do business. Fees are set at the county level, typically starting around $26. Skip this if you plan to use the registered name.
The EIN Is Free
Nearly every LLC needs a federal Employer Identification Number to open a business bank account, hire employees, or file federal taxes. The IRS issues an EIN at no charge, and you can get one in minutes through the IRS website.8Internal Revenue Service. Get an Employer Identification Number Third-party sites that charge for an EIN are reselling a free service.
Ongoing Taxes
Fees alone don’t tell you what owning the LLC costs year to year. Three tax lines matter for most owners.
State income tax. North Carolina taxes individual income at a flat 3.99% for tax years beginning in 2026.9NCDOR. Tax Rate Schedules Because most LLCs are pass-through entities, profits flow to your personal return and are taxed there. No separate state corporate tax applies unless the LLC has elected corporate treatment.
Federal self-employment tax. As an LLC member, you generally owe 15.3% on your share of profits — 12.4% Social Security plus 2.9% Medicare.10Internal Revenue Service. Self-Employment Tax (Social Security and Medicare Taxes) The Social Security piece applies only to the first $184,500 of combined earnings in 2026.11Social Security Administration. Contribution and Benefit Base Medicare has no cap. For most owners, this is the biggest recurring tax cost.
Franchise tax. North Carolina’s franchise tax applies to corporations. If your LLC uses the default federal treatment as a sole proprietorship or partnership, you don’t owe it. If the LLC has elected to be taxed as a C or S corporation, the minimum franchise tax is $200 a year.12NCDOR. Corporate Income and Franchise Tax Rates
One cost that used to exist no longer does: North Carolina eliminated professional privilege licenses as of July 1, 2024. Unless your LLC is a loan agency, pawnbroker, or check-cashing company, no state privilege license is required.13NCDOR. Privilege License Tax
What You’ll Actually Spend
- Articles of Organization: $125 (required, one time)
- Annual report: $200 by mail or $203 online (required every year)
- Name reservation: $30 (optional)
- Expedited processing: $100 for 24-hour, $200 for same-day (optional)
- EIN: free
- Registered agent service: $0 to $300 per year
- Operating agreement: $0 to $2,000
- Online formation service: $50 to $300 (optional)
- Attorney formation help: $500 to $1,500 (optional)
- Assumed name/DBA: around $26 at the county level (optional)
A bare-bones North Carolina LLC filed online with no professional help costs $125 to start and $203 a year to maintain. Add a name reservation, expedited processing, and a commercial registered agent in year one and the realistic total runs closer to $500 to $700, before any attorney work.