North Carolina LLC Cost: Full Fee Breakdown (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

A North Carolina LLC costs $125 to form - the fee for the Articles of Organization (Form L-01) filed with the Secretary of State - plus a $200 annual report every year. Name reservation is $30, a registered-agent change is $5, and your federal EIN is free. Those are the only fees the state actually requires.

Quick Answer

Formation fee
$125 - Articles of Organization (Form L-01)
Annual report
$200 each year (about $203 online), due April 15
Name reservation
$30 (optional, holds a name 120 days)
Registered agent
$0 if self; commercial service is optional
EIN & sales tax permit
$0 (free from the IRS and NC Department of Revenue)
Expedite
$100 (24-hour) or $200 (same-day), optional

North Carolina LLC Cost at a Glance

The table below lists the state fees a North Carolina LLC is likely to encounter, effective for 2026. Amounts marked "$0" are genuinely free from the government; only the Articles of Organization and the annual report are truly mandatory for a typical LLC. Every figure is set by the state, not by any filing service.

ItemForm / processFee (2026)Agency
Form the LLCArticles of Organization (L-01)$125Secretary of State
Annual report (yearly)Annual Report$200 ($203 online)Secretary of State
Reserve a business nameApplication to Reserve a Name$30Secretary of State
Change registered agent/officeStatement of Change (BE-06)$5Secretary of State
24-hour expediteExpedited service request+$100Secretary of State
Same-day expediteExpedited service request+$200Secretary of State
Foreign LLC registrationApplication for Certificate of Authority$250Secretary of State
Federal EINIRS Form SS-4 / online$0 (free)IRS
Sales & use tax registrationForm NC-BR$0 (free)Dept. of Revenue

Formation Fee: Articles of Organization ($125)

The single required upfront cost is the $125 fee to file the Articles of Organization (Form L-01) with the North Carolina Secretary of State, set by G.S. 57D-1-22. Filing this document - and the state's acceptance of it - is what legally creates your LLC. You can file online through the Secretary of State portal or by mail; the fee is the same either way, though online filing posts faster. This is the North Carolina-specific version of the process covered in our national how to form an LLC guide and the Articles of Organization overview.

Annual Report Fee ($200)

After formation, the recurring state cost is the $200 annual report, also set in G.S. 57D-1-22 and due each April 15 (about $203 when filed online because of a small electronic transaction fee). The first report is not due until April 15 of the year after you form. This is the largest ongoing fee for most North Carolina LLCs, and missing it can lead to administrative dissolution. See our dedicated North Carolina annual report guide for the filing steps and deadlines.

Name Reservation ($30)

Reserving a business name is optional. If you have chosen a name but are not ready to file, you can reserve it for 120 days for a $30 fee by filing an Application to Reserve a Business Entity Name with the Secretary of State. Most founders skip this and simply include their name in the Articles of Organization, since filing the Articles itself claims the name. Before you commit, run a name search and consider whether a federal trademark conflict could be a problem; a state name reservation does not grant trademark rights.

Registered Agent Cost

North Carolina requires every LLC to maintain a registered agent, but the state does not charge a separate fee to name one at formation - the agent is designated within the $125 Articles filing. If you act as your own agent (allowed for North Carolina residents with a physical in-state address), the cost is $0. If you hire a commercial registered agent for privacy or reliability, you pay that company's annual service fee, which is set by the provider, not the state. Changing your agent or office later costs $5 using the Statement of Change (Form BE-06). For the trade-offs, see do I need a registered agent.

Expedited Filing Fees

Standard filings are processed within a few business days online at no extra charge. If you need speed, the Secretary of State offers expedited processing for an added fee: $100 for 24-hour handling and $200 for same-day handling, on top of the regular filing fee. Because expedite and copy charges can change, confirm current amounts on the Secretary of State fee page before you rely on them.

What Is Free: EIN and Sales Tax Registration

Two things new owners often expect to pay for are actually free. A federal Employer Identification Number (EIN) is issued at no cost by the IRS, directly through its online application - you never need to pay a third party for one, as explained in how to get an EIN for an LLC. Likewise, registering for North Carolina sales and use tax (the Certificate of Registration, via Form NC-BR) costs $0 from the Department of Revenue. You only register for sales tax if you sell taxable goods or certain services.

Optional and Situational Costs

Depending on your business, you may run into a few additional charges, none of which every LLC needs:

Total First-Year and Ongoing Cost

For a typical single-member North Carolina LLC that serves as its own registered agent, the realistic first-year state cost is just the $125 formation fee - the $200 annual report does not arrive until the following April. In year two and beyond, the recurring state cost is the $200 annual report. Optional items (name reservation, expedite, a commercial agent, a DBA) add to that only if you choose them. This makes North Carolina moderately priced: higher annual upkeep than states with cheap reports, but a low formation fee. Remember that taxes are separate from these Secretary of State fees - a default LLC's profit is taxed on the owners' returns at North Carolina's flat 3.99% rate for 2026, and default LLCs owe no state franchise tax. See North Carolina LLC tax filing and the national how much does an LLC cost comparison.

Frequently Asked Questions

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

$125 for the Articles of Organization (Form L-01), paid to the Secretary of State. That is the only required upfront state fee; your EIN is free.

What is the ongoing yearly cost?

The $200 annual report (about $203 online) each April 15. If you hire a commercial registered agent, add its annual fee; otherwise there is no other mandatory yearly state fee for a default LLC.

Is an EIN free?

Yes. The IRS issues EINs at no cost, and North Carolina sales and use tax registration is also free.

How much is expedited filing?

$100 for 24-hour and $200 for same-day processing, on top of the regular fee. Standard online filings are processed within a few business days at no extra charge.

Does North Carolina charge a franchise tax on LLCs?

No. Default pass-through LLCs do not pay the franchise tax, which applies to corporations and corporate-taxed LLCs.

Do I have to pay for a registered agent?

No, if you serve as your own agent (allowed for NC residents with an in-state address). A commercial agent is optional and charges its own annual fee.

Sources

  1. North Carolina General Statutes - G.S. 57D-1-22, Filing, service, and copying fees ($125 Articles of Organization; $200 annual report; $250 certificate of authority).
  2. North Carolina Secretary of State - Fees (name reservation $30; expedited $100 / $200; change of agent $5).
  3. North Carolina Secretary of State - Business Registration Division.
  4. North Carolina Secretary of State - LLC Forms (Articles of Organization, Name Reservation).
  5. North Carolina General Statutes - G.S. 55D-15, Reserved name (120-day name reservation).
  6. North Carolina General Statutes - Chapter 66, Article 14A, Assumed Business Name Act (DBA / assumed name).
  7. North Carolina General Statutes - Chapter 57D, North Carolina Limited Liability Company Act.
  8. North Carolina Secretary of State - Registered Office and Registered Agent Information.
  9. North Carolina Department of Revenue - Business Registration (Form NC-BR) (free sales/withholding registration).
  10. North Carolina Department of Revenue - Sales and Use Tax.
  11. North Carolina Department of Revenue - Individual Income Tax (3.99% flat rate, 2026).
  12. IRS - Get an Employer Identification Number (free EIN).
  13. IRS - Limited Liability Company (LLC).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Fees and thresholds change; verify current amounts with the North Carolina Secretary of State and North Carolina Department of Revenue before filing.