The Articles of Organization fee is $125. Expedited filing adds $100 for filing within 24 hours, or $200 for same-business-day filing of a document received by noon Eastern. Online card payments add a $3 electronic filing fee, and ACH adds $2.
Official sourceWhat does North Carolina charge to form and maintain an LLC?
| Formation document and method | File Articles of Organization with the North Carolina Secretary of State, either online or on paper. The filing names a registered agent and a registered office in North Carolina. |
|---|---|
| Formation charges | The Articles of Organization fee is $125. Expedited filing adds $100 for filing within 24 hours, or $200 for same-business-day filing of a document received by noon Eastern. Online card payments add a $3 electronic filing fee, and ACH adds $2. |
| Recurring filing | An LLC files a $200 annual report. Filed online with a card, the charge is $203 because of the $3 electronic fee. A paper filing costs $200. |
| First and later due dates | The first annual report is due April 15 of the year after the year the articles take effect. Later reports are due April 15 each year. An LLC with no revenue still files. |
| Registered agent and office | The registered agent must be an individual who lives in North Carolina, or a North Carolina or authorized foreign corporation or LLC. In each case the agent's business office must be the same as the registered office. The registered office can be the same as a business location of the LLC. The agent only forwards notices and legal papers. |
| Taxes and other costs | The $200 report is not a tax. North Carolina imposes franchise tax on corporations, and the Department of Revenue addresses LLCs that are taxed as C corporations. Income, sales, payroll and local taxes depend on tax classification and activity. Agent service, permits and expedited filing are outside the state filing subtotal. |
When does the first North Carolina LLC report fall due?
The first annual report is due April 15 of the year after the year the articles take effect. Later reports are due April 15 each year. An LLC with no revenue still files.
An LLC files a $200 annual report. Filed online with a card, the charge is $203 because of the $3 electronic fee. A paper filing costs $200.
Who can be the North Carolina registered agent?
The registered agent must be an individual who lives in North Carolina, or a North Carolina or authorized foreign corporation or LLC. In each case the agent's business office must be the same as the registered office. The registered office can be the same as a business location of the LLC. The agent only forwards notices and legal papers.
What comes after the LLC filing?
Save the filed articles, sign an operating agreement and get an EIN when you need one. Check with the Department of Revenue about the tax accounts that fit the business, review city and county licenses, and calendar April 15 for the first annual report.
Use the EIN guide for founders without an SSN if it fits your situation. An EIN does not replace state tax registration.
Which costs are outside the state filing fees?
The $200 report is not a tax. North Carolina imposes franchise tax on corporations, and the Department of Revenue addresses LLCs that are taxed as C corporations. Income, sales, payroll and local taxes depend on tax classification and activity. Agent service, permits and expedited filing are outside the state filing subtotal.
Compare the known state charges in the calculator and the 50-state and DC fee table. If the business works elsewhere, review when another state can require registration before choosing a formation state.
Which official sources support these figures?
- Secretary of State fee schedule - reviewed October 1, 2026
- Annual report due dates and fees - reviewed October 1, 2026
- G.S. 57D-2-24 annual report - reviewed October 1, 2026
- G.S. 55D-30 registered office and agent - reviewed October 1, 2026
- Online business creation options - reviewed October 1, 2026
- Department of Revenue franchise tax filing requirements - reviewed October 1, 2026
Frequently Asked Questions
Is the North Carolina annual report $200 or $203?
The state fee is $200. Filing online with a credit card adds a $3 electronic fee, so the total is $203. An ACH payment adds $2.
When is the first North Carolina LLC annual report due?
April 15 of the year after the year the articles take effect. An LLC formed in October 2026 files first by April 15, 2027.
What does expedited filing cost in North Carolina?
It adds $100 for filing within 24 hours, excluding weekends and holidays. Same-business-day filing adds $200 for a document received by noon Eastern.
Can I use my own address as the North Carolina registered office?
Yes, if you live in North Carolina and are the agent, or if the agent has a business office there that matches the registered office. The registered office can match a business location.
Does a North Carolina LLC pay franchise tax?
The Department of Revenue says corporations owe franchise tax and covers LLCs taxed as C corporations. Other LLCs should check their tax classification with the Department.
Official sources reviewed October 1, 2026. This guide covers an ordinary domestic LLC, not a personal legal or tax ruling. Government charges can change.