Business formation
Form your business in North Carolina
Start your LLC, S-Corp, C-Corp, or Nonprofit in North Carolina with a guided, step-by-step workflow tailored to your entity type - and know the state filing fee before you begin.
Forming an LLC in North Carolina costs $125 in state filing fees, which is above the national median: 31 of the 51 U.S. jurisdictions charge less, and the national median is $100. A corporation files for $125 and a nonprofit for $60. Below: the fee table, what else you pay in year one, and the questions founders ask before filing here.
North Carolina state filing fees
These are the one-time fees paid to the North Carolina Secretary of State to file your formation document. They are separate from any EazeAccounts service or package fee.
| Entity type | State filing fee |
|---|---|
| LLCArticles of Organization - flexible, pass-through, simple to run. | $125 |
| Corporation (C-Corp / S-Corp)Articles of Incorporation - shares, board, officers. S-Corp is a federal tax election on the same state filing. | $125 |
| NonprofitNonprofit Articles of Incorporation - mission-driven; optional 501(c)(3). | $60 |
Estimated state filing fees, separate from EazeAccounts service fees. Some states set a minimum that can rise with authorized shares, and expedited or online filing may differ. Fees last verified May 2026; confirm the current amount with the North Carolina Secretary of State before filing.
What an LLC costs every year in North Carolina
Annual Report
$200 by mail, $203 online
April 15 each year Among the higher annual report fees in the country.
State tax on the LLC
North Carolina has no franchise tax on LLCs; the franchise tax applies to corporations. LLC income passes through to the owners' state income tax at 4.25 percent for 2025.
How long North Carolina takes
Online filings usually process in five to seven business days. Expedited service costs $100 for 24 hours or $200 for same day.
What is different about North Carolina
- • The $200 annual report is bigger than the $125 filing fee, so the recurring cost matters more than the setup cost here.
- • North Carolina requires the LLC's principal office address on the public record.
- • Professional LLCs need licensing board approval before filing.
Guide reviewed September 2026 against the North Carolina Secretary of State and tax authority. Confirm current figures before filing.
What else you pay in year one
- Registered agent. Free if you serve as your own agent at a North Carolina street address; a service charges an annual fee if you would rather keep your address off the public record.
- EIN. Free from the IRS. Anyone charging for an EIN alone is charging for the form.
- Annual report or franchise tax. Most states ask for a yearly report and some charge a fee or tax with it; the amount and deadline are set by North Carolina. Check the Secretary of State page before you file so the first renewal is not a surprise.
- Licences and permits. City and county rules depend on what the business does, not on the entity type.
Not sure whether an LLC or a corporation fits? The entity cost calculator compares the two over three years, and the guide to LLC vs C-Corp covers the tax and investor side.
Questions founders ask about North Carolina
- How much is the North Carolina LLC annual report?
- $200 by mail or $203 online, due April 15 every year. It is one of the higher annual fees in the country.
- What does it cost to form an LLC in North Carolina?
- The Articles of Organization cost $125. Expedited processing adds $100 for 24 hours or $200 for same day.
- Does North Carolina charge a franchise tax on LLCs?
- No. The franchise tax applies to corporations. LLC owners pay state income tax on their share of profit.
- How much does it cost to start an LLC in North Carolina?
- The North Carolina state filing fee for an LLC is $125, paid once when you file the formation document. That is above the national median: 31 of 51 jurisdictions charge less, and the national median is $100. Registered agent service, expedited processing and any EazeAccounts package are separate.
- Do I need a registered agent in North Carolina?
- Yes. Every state requires an LLC or corporation to name a registered agent with a physical street address in North Carolina who is available during business hours to receive legal and official mail. You can be your own agent if you live in the state, or use a service.
- What is the difference between the state fee and the EazeAccounts fee?
- The state fee goes to the North Carolina Secretary of State and is the same whoever files for you. The EazeAccounts formation package covers preparing and filing the documents, the EIN, the operating agreement or bylaws, and setting your books up from day one. You always see both amounts before you pay.
- Is the state filing fee refundable if my filing is rejected?
- Generally no. States keep the fee even when a filing is rejected for a name conflict or a missing detail, which is why the name check and document review happen before anything is submitted.
Next step
Comparing states? New Mexico, New York, North Dakota, Ohio, or see filing fees in every state.
Ready to form in North Carolina? Begin the step-by-step formation workflow.