Gullia Filing
North Carolina state guide - 6 lessons

How to start an LLC in North Carolina

North Carolina's Articles of Organization are filed on Form L-01 for a $125 state fee. What trips people up later is the $200 Annual Report, due every April 15 to the Secretary of State, which is higher than almost any other state charges for the same paperwork, and it must be filed electronically. This guide walks through naming, the registered agent, the filing itself, tax registration and the annual report in the order you will actually do them.

North Carolina LLC facts at a glance

North Carolina LLC facts at a glance
Official filing agencyNorth Carolina Secretary of State, Business Registration Division
Formation documentArticles of Organization (Form L-01)
State filing fee$125
Filing methodsOnline through the Secretary of State's business registration portal, Mail to Raleigh, In person at the Raleigh office
Typical processing (recent)7-10 business days
Typical expedited processing24 hours for an extra $100
Registered agentRequired continuously. Either an individual who resides in North Carolina with a business office identical to the registered office, or a domestic or qualified foreign corporation, nonprofit or LLC with a business office identical to the registered office.
Annual Report$200, due April 15
Late penalty$25 + administrative dissolution after 60 days
State-level business taxNo LLC franchise tax on pass-through LLCs. C-Corp elections owe franchise tax of $200 minimum.
Publication requirementNone
Name reservation$10 to reserve a name, filed with the Secretary of State
Annual Report filing methodElectronic filing only through the Secretary of State's portal; paper annual reports for LLCs are not accepted
Amendment fee$50 to amend the Articles of Organization after filing
State individual income tax rate3.99% flat rate on North Carolina taxable income, the scheduled rate after the phased reduction that started at 4.99% in 2022 and reached 4.5% in 2024 and 4.25% in 2025

Processing times reflect recent official guidance and change often. Check the North Carolina Secretary of State, Business Registration Division current processing calendar before you rely on a date.

File it yourself

North Carolina accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

the Secretary of State's online business registration portal

The North Carolina lessons

  1. 1Name your North Carolina LLCRequired wording, the distinguishable name standard, and the optional $10 reservation.
  2. 2Appoint your North Carolina registered agentWho qualifies, the continuous maintenance duty, and why the office address is public.
  3. 3File the Articles of OrganizationForm L-01, the $125 fee, what the form asks for, and how filing works.
  4. 4Get an EIN and open a bank accountThe free IRS EIN, what NCDOR registration adds, and keeping finances separate.
  5. 5North Carolina LLC taxes, licences and permitsHow pass-through income is taxed, the flat rate schedule, and where licensing sits.
  6. 6File the North Carolina Annual ReportThe $200 fee, the April 15 deadline, electronic-only filing, and what happens if you miss it.
Start lesson 1

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Or let us file your North Carolina LLC for you

Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization (Form L-01), act as your registered agent, and track your ongoing deadlines.

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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents