How to Form an LLC in South Carolina (2026 Guide)
Everything you need to form a South Carolina LLC: state filing fee ($110), processing time (24 hours (online)), annual compliance, taxes, and the exact 7-step process. Reviewed by IRS Enrolled Agents.
To form an LLC in South Carolina, file the Articles of Organization with the South Carolina Secretary of State (fee: $110), appoint a registered agent with a South Carolina street address, obtain an EIN from the IRS, and adopt an operating agreement. Standard processing takes 24 hours (online). South Carolina has no annual report requirement. With Gullia Filing, total first-year cost is $259 (all-inclusive: state fee, registered agent, EIN, operating agreement).
South Carolina LLC Cost Breakdown
Total transparent pricing for forming and maintaining a South Carolina LLC. No surprise upsells, no hidden fees.
| Item | Cost | Notes |
|---|---|---|
| South Carolina SoS filing fee | $110 | One-time, paid to the state |
| Registered agent (year 1) | Included | Included free in every Gullia package |
| EIN (Federal Tax ID) | Included | Filed with the IRS, no extra charge |
| Operating agreement | Included | Attorney-reviewed, state-compliant |
| Gullia Filing Starter service fee | $149 | Flat fee, no upsells |
| Total first-year cost | $259 | All-inclusive, no surprises |
The 7-Step South Carolina LLC Formation Process
Every South Carolina LLC follows the same core process. Here is exactly what happens, in order, and what Gullia Filing handles on your behalf.
Choose a South Carolina LLC name
Pick a name that includes "LLC", "L.L.C.", or "Limited Liability Company" and is distinguishable from existing South Carolina entities. Our free name check tool verifies availability against the South Carolina Secretary of State database in seconds.
Appoint a South Carolina registered agent
South Carolina requires a registered agent with a physical street address in the state to receive legal and tax notices. Gullia Filing provides this service in every package, protecting your privacy and ensuring you never miss a critical filing.
File the Articles of Organization
Submit formation paperwork to the South Carolina Secretary of State with a $110 filing fee. The state does not offer expedited processing. We handle the filing electronically and forward your certified copy within 24 hours (online).
Obtain your EIN (Federal Tax ID)
Apply to the IRS for an Employer Identification Number, required to open a US business bank account, hire employees, and file federal taxes. Included free in every Gullia Filing package.
Draft an operating agreement
An operating agreement establishes member rights, profit distributions, management structure, and dispute resolution. Even single-member LLCs benefit from having one on file for bank account opening and to reinforce the corporate veil. We provide a state-compliant, attorney-reviewed template in every package.
Register for South Carolina taxes and licenses
Register with the South Carolina Department of Revenue for state tax IDs, sales tax permits if applicable, and any industry-specific licenses. Our compliance calendar tracks every deadline automatically.
Open a US business bank account
With your EIN, Articles of Organization, and operating agreement, you can open a US business bank account. We provide bank-ready document packages and can introduce you to fintech partners that accept remote onboarding.
South Carolina LLC Tax Obligations
State tax summary
Graduated personal income tax up to 6.4% (2024, dropping to 6% by 2027) on SC-resident LLC members.
Franchise tax: No franchise tax on LLCs. 5% corporate income tax if C-Corp elected.
Federal tax defaults
A single-member South Carolina LLC is treated as a disregarded entity federally (income flows to Schedule C or E of the owner's Form 1040). A multi-member LLC defaults to partnership taxation (Form 1065). You may elect S-Corp status (Form 2553) or C-Corp status (Form 8832) if it reduces overall tax.
See tax and accounting servicesWhy form your LLC in South Carolina
- No annual report required for LLCs — zero recurring state fees after formation.
- Strong manufacturing base with BMW, Boeing, Volvo, and Michelin operations.
- Charleston is a top US destination for tourism, hospitality, and lifestyle LLCs.
Things to watch for in South Carolina
- South Carolina requires the Initial Annual Report at the same time as the Articles of Organization (some services forget this).
- LLCs electing to be taxed as C-Corps in SC must file annual reports and pay franchise tax as corporations.
Top industries for South Carolina LLCs
Gullia Filing vs Alternatives (South Carolina)
The state filing fee is the same everywhere. What differs is the service fee, what is included, and how transparent the pricing is.
| Provider | Base service fee | Registered agent Y1 | EIN included | Operating agreement | Total first year |
|---|---|---|---|---|---|
| Gullia Filing (Starter) | $149 | Included | Yes (free) | Yes (attorney-reviewed) | $259 |
| DIY (file yourself) | $0 | $50-150 or self | Self (free) | No (buy separately) | $110+ |
| Bizee (Silver) | $0 + upsells | Free Y1, $119/yr after | Upsell ($70) | Upsell ($99) | $279+ |
| LegalZoom (Basic) | $249 | Upsell ($299/yr) | Upsell ($79) | Upsell ($99) | $836+ |
| Northwest RA | $39 | $125/yr | Upsell ($200) | Yes (template) | $474+ |
| ZenBusiness (Starter) | $0 + $199/yr | Free Y1, $199/yr after | Upsell ($99) | Upsell ($99) | $309+ |
Comparison based on publicly available pricing as of 2026. State filing fee ($110) is paid to South Carolina and identical across providers. Verify current pricing directly with each provider before purchasing.
Frequently Asked Questions
The most common questions about forming an LLC in South Carolina, answered by our Enrolled Agents.
Compare South Carolina to nearby states
Ready to form your South Carolina LLC?
Flat $149 service fee. State fee $110 paid directly to South Carolina. EIN, registered agent, and operating agreement included. No upsells, no surprises.