How Much Does a South Carolina LLC Cost? (2026)
A South Carolina LLC costs $110 to form - the Articles of Organization filing fee paid to the South Carolina Secretary of State. There is no annual report fee for a standard LLC, a federal EIN is free, and the main add-on costs are a $50 Retail License if you make sales and any local business license tax your county or city charges.
Quick Answer
- Formation fee
- $110 (2026) - Articles of Organization, SC Secretary of State
- Annual report
- $0 for a standard LLC (no state annual report)
- Registered agent
- $0 to name yourself; $10 to change later
- EIN
- $0 (free from the IRS)
- Retail License
- $50 per location (only if you make retail sales)
- Dissolution
- $10 - Articles of Termination
The One-Line Cost of a South Carolina LLC
The one-time state cost to create a South Carolina LLC is $110, the fee the South Carolina Secretary of State collects for filing the Articles of Organization under Section 33-44-1204 of the South Carolina Uniform Limited Liability Company Act. That single payment brings the LLC into legal existence. Everything else is optional or situational: you pay more only if you reserve a name, make retail sales, hire a commercial registered agent, or elect corporate taxation. For the step-by-step filing process, see how to form an LLC in South Carolina.
It helps to separate three kinds of cost. The first is the mandatory state formation fee - the $110 every LLC pays once. The second is recurring cost, which for a standard South Carolina LLC is effectively zero because the state has no LLC annual report. The third is situational cost that depends on your activity, such as a Retail License if you sell goods or a local business license if your city levies one. Understanding which bucket a charge falls into keeps you from overpaying a filing service for something the state provides directly, and from missing a fee that genuinely applies to your business.
The Formation Cost: $110 Articles of Organization
The Articles of Organization fee is set by statute, not by the volume of your business or the number of members. Section 33-44-1204 fixes the fee for "articles of organization of a limited liability company" at $110, whether you file online through the Secretary of State's Business Filings Online system or by mail. You do not pay separately to designate a registered agent in the same filing, and there is no publication requirement in South Carolina like those in a few other states. This is the only mandatory charge every South Carolina LLC incurs. For how the fee compares nationally, see the LLC cost guide.
Why There Is No Annual LLC Fee in South Carolina
South Carolina charges a standard LLC no recurring state fee. Unlike states that levy an annual report fee or a franchise tax on LLCs, South Carolina does not require an LLC taxed as a partnership or disregarded entity to file any annual report with the Secretary of State or the Department of Revenue. That means the ongoing cost of simply keeping the entity in good standing is $0. The exception is an LLC that elects corporate tax treatment: it pays an annual license fee equal to 0.1% of its capital and paid-in surplus plus $15, with a minimum of $25 a year. See South Carolina LLC taxes and filing for the detail.
Full South Carolina LLC Fee Schedule (2026)
The table below lists every common state fee for a South Carolina LLC, each verified against Section 33-44-1204 of the Uniform LLC Act, Section 12-36-510 of the sales tax code, or the South Carolina Department of Revenue. All amounts are effective for 2026 and are state charges - no filing service is required.
| Item | Document / form | Fee (2026) | Agency |
|---|---|---|---|
| Form the LLC | Articles of Organization | $110 | Secretary of State |
| Reserve a name | Application for reservation of name | $25 | Secretary of State |
| Amend the articles | Articles of amendment | $110 | Secretary of State |
| Change registered agent / office | Statement of change | $10 | Secretary of State |
| Certificate of existence | Application for certificate | $10 | Secretary of State |
| Reinstate after admin dissolution | Application for reinstatement | $25 | Secretary of State |
| Retail License (if you sell) | SCDOR-111 | $50 per location | Dept. of Revenue |
| Federal EIN | IRS Form SS-4 | $0 (free) | IRS |
| Dissolve the LLC | Articles of termination | $10 | Secretary of State |
Certified copies and expedited handling carry extra charges that change over time; confirm the current amounts with the Secretary of State before ordering.
Optional and Situational Costs
Beyond the $110 formation fee, several costs are optional or depend on your activity. A registered agent costs nothing if you serve yourself, but a commercial service charges its own annual fee. A name reservation is $25 if you want to hold a name before filing. If your LLC makes retail sales, the SCDOR Retail License is $50 per permanent location under Section 12-36-510, and you then collect the 6% state sales tax. A federal EIN is always free from the IRS - you never need to pay a third party for one.
If your LLC's plans change, later filings have their own statutory fees. Amending the Articles of Organization - for example, to change the LLC name or management structure - costs $110, the same as the original filing, under Section 33-44-1204. Changing your registered agent or designated office costs $10, and ordering a certificate of existence to prove good standing to a bank or lender also costs $10. None of these are recurring; you pay only when you file. If the Secretary of State administratively dissolves the LLC for noncompliance, reinstatement costs $25 plus curing the underlying lapse, which is one more reason to keep your agent and any tax accounts current.
Local Business License Costs
South Carolina has no statewide general business license, but most counties and municipalities levy a local business license tax on gross income under Section 6-1-400, with a standardized license year of May 1 to April 30. The amount is not a flat fee; it is calculated from your gross income and a rate class based on your North American Industry Classification System (NAICS) code, so it varies by jurisdiction and by how much your business earns. Budget for this separately and check with your city or county. See business licenses in South Carolina and the national business license overview.
Tax Costs After Formation
Formation fees are separate from taxes. By default a South Carolina LLC is a pass-through, so its profits are reported on the owners' South Carolina individual income tax returns rather than taxed at the entity level. An LLC that elects corporate treatment pays the 5% corporate income tax and the annual license fee (0.1% of capital plus $15, minimum $25), and files the CL-1 initial report with a one-time $25 minimum fee within 60 days of commencing business. Whether an S-corporation election lowers your total cost depends on your profit level and payroll.
The practical takeaway is that a default South Carolina LLC has no entity-level tax cost - the cost lands on the owners through their individual returns - while a corporate election adds the license fee and a separate corporate return. For a low-revenue LLC, the corporate license fee is often just the $25 minimum, but it climbs with capital and paid-in surplus, so a well-capitalized LLC taxed as a corporation can owe meaningfully more. Because the numbers depend on your capital, profit, and reasonable-salary decisions, treat this as one input into the election choice rather than a standalone cost. See South Carolina LLC taxes and filing for the filing detail behind these figures.
Sample First-Year Budget
For a typical single-member South Carolina LLC that does not make retail sales and serves as its own registered agent, the first-year state cost is just the $110 Articles of Organization fee, plus $0 for the EIN. A retail LLC adds the $50 Retail License and any local business license tax. An LLC that hires a commercial registered agent or a formation attorney adds those private fees on top. Because South Carolina has no annual LLC report, the second-year state cost for a standard LLC is $0.
Frequently Asked Questions
How much does it cost to start an LLC in South Carolina?
$110 - the Articles of Organization filing fee paid to the South Carolina Secretary of State under Section 33-44-1204. A federal EIN is free, and there is no annual report fee for a standard LLC.
Does a South Carolina LLC have an annual fee?
No. A standard LLC pays no annual report fee to the Secretary of State or SCDOR. Only an LLC taxed as a corporation pays the annual license fee of 0.1% of capital plus $15, minimum $25.
How much is a South Carolina registered agent?
Nothing extra to name your agent when you file, and you may serve as your own agent for free. Changing agents later costs $10. Commercial agent services set their own annual price.
Is there a Retail License fee in South Carolina?
Yes, if you make retail sales. The SCDOR Retail License costs $50 per permanent location under Section 12-36-510. Artists and craftsmen selling at shows pay a $20 license instead.
What does it cost to dissolve a South Carolina LLC?
Filing the Articles of Termination costs $10 under Section 33-44-1204. You must still settle debts and taxes first, which can add cost depending on your situation.
Related
- How much does an LLC cost? (cluster hub)
- How to form an LLC in South Carolina
- South Carolina registered agent requirements
- South Carolina LLC taxes and filing
- Business licenses in South Carolina
- How to dissolve an LLC in South Carolina
- How to get an EIN
- What is an LLC?
Sources
- South Carolina Code - Title 33, Chapter 44, §33-44-1204 (Fees) ($110 articles of organization and amendment; $25 name reservation; $10 change of agent; $10 certificate of existence; $25 reinstatement; $10 articles of termination).
- South Carolina Secretary of State - Business Entities (Articles of Organization; Business Filings Online).
- South Carolina Secretary of State - FAQs About Business Entities (filing and administrative dissolution).
- South Carolina Code - Title 12, Chapter 36, §12-36-510 ($50 Retail License per location; $20 artist/craftsman license).
- South Carolina Code - Title 6, Chapter 1, §6-1-400 (local business license tax on gross income; May 1–April 30 license year).
- South Carolina Department of Revenue - Corporate FAQs (CL-1 initial report; $25 minimum license fee; 60-day deadline).
- South Carolina Department of Revenue - S Corporation (annual license fee 0.1% + $15, minimum $25).
- South Carolina Department of Revenue - C Corporation (5% corporate income tax; annual license fee).
- South Carolina Department of Revenue - Sales & Use Tax (6% state rate; Retail License).
- South Carolina Department of Revenue - Business Tax Registration (Form SCDOR-111).
- IRS - Get an Employer Identification Number (free EIN).
- IRS - Limited Liability Company (LLC) (federal default classification).
- Legal Information Institute - 26 CFR § 301.7701-3 (entity classification / check-the-box).
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. Laws, fees, and thresholds change; verify current requirements with the South Carolina Secretary of State and South Carolina Department of Revenue before acting.