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How to Start an LLC in North Carolina: Fees, Filings and Annual Requirements

Forming an LLC in North Carolina: the state filing fee, how to file, name rules, registered agent, annual report, state taxes, DBA and sales tax permit — from the official state sources.

Quick answers for North Carolina

LLC filing fee
The filing fee for Articles of Organization (Form L-01) for a North Carolina LLC is $125.00. N.C. Secretary of State, Fees (Limited Liability Companies); N.C. Gen. Stat. § 57D-1-22(a)(1)
Annual report
Each LLC (other than a professional LLC) must file an annual report with the Secretary of State. The first report is due by April 15 of the year after the calendar year in which the articles of organization became effective, and by April 15 of each year after that. N.C. Gen. Stat. §§ 57D-2-24, 57D-1-22(a)(28); N.C. Secretary of State, File An Annual Report
State franchise or minimum tax
North Carolina's franchise tax law defines "corporation" to include a limited liability company that elects to be taxed as a corporation under the Internal Revenue Code, but not otherwise to include an LLC. N.C. Gen. Stat. § 105-114
How to file
File Articles of Organization (Form L-01) with the North Carolina Secretary of State's Business Registration Division, either online or on the paper form. N.C. Secretary of State, Business Registration Division; Form L-01

Last verified: 2026-10-27

Forming the LLC

LLC filing feeThe filing fee for Articles of Organization (Form L-01) for a North Carolina LLC is $125.00.
Source: N.C. Secretary of State, Fees (Limited Liability Companies); N.C. Gen. Stat. § 57D-1-22(a)(1)
How to fileFile Articles of Organization (Form L-01) with the North Carolina Secretary of State's Business Registration Division, either online or on the paper form. The articles list the LLC's name, the registered agent and registered office (with county), the principal office, and the persons forming the company, and must be signed by all persons listed. The Secretary of State lists its turn-around time for entity creation as 5-10 business days and says online filing is always faster.
Source: N.C. Secretary of State, Business Registration Division; Form L-01
Name rules and reservationAn LLC's name must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC", or the combination "ltd. liability co.", "limited liability co.", or "ltd. liability company". The name may not imply a purpose other than one permitted by law and the articles. A name can be reserved for a nonrenewable 120-day period by filing an application with the Secretary of State; the fee is $10.00.
Source: N.C. Gen. Stat. §§ 55D-20, 55D-23, 57D-1-22(a)(2)
Registered agentEvery LLC must continuously maintain a registered office in North Carolina and a registered agent, who must be an individual who lives in North Carolina, a North Carolina corporation, nonprofit corporation or LLC, or a foreign corporation, nonprofit corporation or LLC authorized to do business in the state, in each case with a business office that is the same as the registered office. The fee for an LLC's statement of change of registered agent or registered office (or both) is $5.00.
Source: N.C. Gen. Stat. §§ 55D-30, 57D-1-22(a)(6)
Operating agreementNorth Carolina's LLC Act provides that the operating agreement governs the LLC's internal affairs and the rights and duties of its owners and officials; the Act's default rules apply only where the operating agreement does not provide otherwise, subject to listed limits.
The section read does not say whether an operating agreement must be in writing or filed.
Source: N.C. Gen. Stat. § 57D-2-30

Keeping the LLC in good standing

Annual reportEach LLC (other than a professional LLC) must file an annual report with the Secretary of State. The first report is due by April 15 of the year after the calendar year in which the articles of organization became effective, and by April 15 of each year after that. The fee is $200.00. The report can be filed online.
The Secretary of State warns that some vendors send mailings pushing "priority" or "early" annual report filing and charge fees on top of the statutory fee.
Source: N.C. Gen. Stat. §§ 57D-2-24, 57D-1-22(a)(28); N.C. Secretary of State, File An Annual Report
State franchise or minimum taxNorth Carolina's franchise tax law defines "corporation" to include a limited liability company that elects to be taxed as a corporation under the Internal Revenue Code, but not otherwise to include an LLC.
Source: N.C. Gen. Stat. § 105-114
Sales tax permitA Certificate of Registration for sales and use tax is obtained from the North Carolina Department of Revenue, online or by mail. The Department states there is no fee to apply for a certificate of registration and that it does not contract this service out to third parties.
Source: N.C. Department of Revenue, Sales and Use Tax Registration
DBA / assumed nameBefore doing business in North Carolina under an assumed business name, a person (including an LLC) must file an assumed business name certificate with the register of deeds in the county where it is or will be doing business; if it does business in several counties, filing in one of them is enough. Up to five assumed names can be listed in one certificate. Filings made on or after December 1, 2017 appear in a statewide database at the Secretary of State, notarization is no longer required, and filers must update the information within 60 days of a change.
Ask the county register of deeds for the filing fee.
Source: N.C. Gen. Stat. § 66-71.4; N.C. Secretary of State, Assumed Business Names

Out-of-state LLCs and closing

Registering an out-of-state LLCAn out-of-state LLC files an Application for Certificate of Authority (Form L-09) with the Secretary of State. The fee is $250.00.
Source: N.C. Secretary of State, Business Registration Forms/Fees; N.C. Gen. Stat. § 57D-1-22(a)(21)
Closing an LLCAn LLC dissolves on the Secretary of State's records by filing Articles of Dissolution (Form L-07), which can be filed online. The fee is $30.00.
Source: N.C. Secretary of State, Business Registration Forms/Fees; N.C. Gen. Stat. § 57D-1-22(a)(15)

Where to get help in North Carolina

Starting an LLC & Small Business FAQ

How much does it cost to form an LLC in North Carolina?
The filing fee for Articles of Organization (Form L-01) for a North Carolina LLC is $125.00.
How do you form an LLC in North Carolina?
File Articles of Organization (Form L-01) with the North Carolina Secretary of State's Business Registration Division, either online or on the paper form. The articles list the LLC's name, the registered agent and registered office (with county), the principal office, and the persons forming the company, and must be signed by all persons listed. The Secretary of State lists its turn-around time for entity creation as 5-10 business days and says online filing is always faster.
What are the LLC name requirements in North Carolina?
An LLC's name must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC", or the combination "ltd. liability co.", "limited liability co.", or "ltd. liability company". The name may not imply a purpose other than one permitted by law and the articles. A name can be reserved for a nonrenewable 120-day period by filing an application with the Secretary of State; the fee is $10.00.
Do you need a registered agent for an LLC in North Carolina?
Every LLC must continuously maintain a registered office in North Carolina and a registered agent, who must be an individual who lives in North Carolina, a North Carolina corporation, nonprofit corporation or LLC, or a foreign corporation, nonprofit corporation or LLC authorized to do business in the state, in each case with a business office that is the same as the registered office. The fee for an LLC's statement of change of registered agent or registered office (or both) is $5.00.
Does an LLC have to file an annual report in North Carolina?
Each LLC (other than a professional LLC) must file an annual report with the Secretary of State. The first report is due by April 15 of the year after the calendar year in which the articles of organization became effective, and by April 15 of each year after that. The fee is $200.00. The report can be filed online.
What state taxes does an LLC pay in North Carolina?
North Carolina's franchise tax law defines "corporation" to include a limited liability company that elects to be taxed as a corporation under the Internal Revenue Code, but not otherwise to include an LLC.
Is an operating agreement required in North Carolina?
North Carolina's LLC Act provides that the operating agreement governs the LLC's internal affairs and the rights and duties of its owners and officials; the Act's default rules apply only where the operating agreement does not provide otherwise, subject to listed limits.
How do you register a DBA in North Carolina?
Before doing business in North Carolina under an assumed business name, a person (including an LLC) must file an assumed business name certificate with the register of deeds in the county where it is or will be doing business; if it does business in several counties, filing in one of them is enough. Up to five assumed names can be listed in one certificate. Filings made on or after December 1, 2017 appear in a statewide database at the Secretary of State, notarization is no longer required, and filers must update the information within 60 days of a change.
How do you get a sales tax permit in North Carolina?
A Certificate of Registration for sales and use tax is obtained from the North Carolina Department of Revenue, online or by mail. The Department states there is no fee to apply for a certificate of registration and that it does not contract this service out to third parties.
How do you register a foreign LLC in North Carolina?
An out-of-state LLC files an Application for Certificate of Authority (Form L-09) with the Secretary of State. The fee is $250.00.
How do you dissolve an LLC in North Carolina?
An LLC dissolves on the Secretary of State's records by filing Articles of Dissolution (Form L-07), which can be filed online. The fee is $30.00.

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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.