How to start an LLC in South Carolina
South Carolina files an LLC quickly through Business Entities Online and then, unlike almost every other state, asks pass-through LLCs for nothing further at the Secretary of State's office each year. There is no annual report and no recurring state filing fee for a standard SC LLC, which keeps the state's ongoing paperwork lighter than most. That does not mean there is nothing to track: the registered agent, state tax registration and any industry licensing still need attention, and an LLC that elects C corporation tax status takes on real annual filing duties it would not otherwise have. This guide walks through naming, the agent, the filing itself, tax registration, licensing and what stays constant year to year.
South Carolina LLC facts at a glance
| Official filing agency | South Carolina Secretary of State, Business Filings Division |
|---|---|
| Formation document | Articles of Organization |
| State filing fee | $110 |
| Filing methods | Online through Business Entities Online, By mail with a paper Articles of Organization, Form F-0006 |
| Typical processing (recent) | 24 hours (online) |
| Typical expedited processing | Not offered |
| Registered agent | Required |
| No annual report required for LLCs | No fee, due N/A |
| Late penalty | N/A |
| State-level business tax | No franchise tax on LLCs. 5% corporate income tax if C-Corp elected. |
| Publication requirement | None |
| No LLC annual report | A standard South Carolina LLC taxed as a pass-through files no annual report and pays no recurring report fee to the Secretary of State. This is set by the state's Uniform Limited Liability Company Act, not by omission. |
| C-Corp election changes the picture | An LLC that elects to be taxed as a C corporation for federal tax purposes must then file the same annual corporate filings, including SC corporate income tax returns and license fee reporting, as a standard corporation. |
| Registered agent and office | Every LLC must continuously maintain a registered agent and a registered office with a physical South Carolina street address; a post office box alone does not satisfy the office requirement. |
| Business Entities Online | The Secretary of State's online system lets you file the Articles of Organization, search existing entities, and view the registered agent and office on file for any registered business. |
Processing times reflect recent official guidance and change often. Check the South Carolina Secretary of State, Business Filings Division current processing calendar before you rely on a date.
File it yourself
South 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.
SC Business Entities OnlineThe South Carolina lessons
- 1Name your South Carolina LLCRequired wording, the distinguishable name standard, and how to search Business Entities Online.
- 2Appoint your South Carolina registered agentWho can serve, the physical office requirement, and why this appointment carries extra weight without an annual report.
- 3File the Articles of OrganizationWhat the filing asks for, the two filing routes, and the initial registered agent statement.
- 4Get an EIN and register with the Department of RevenueThe free IRS EIN, MyDORWAY registration, and when withholding or sales tax accounts apply.
- 5South Carolina LLC taxes, licenses and permitsPass-through income tax on members, no franchise tax, and where local licensing applies.
- 6Open a bank account and stay in good standing without an annual reportWhat South Carolina banks ask for, and the ongoing compliance tasks a no-annual-report state still requires.
Related Gullia Filing pages
Or let us file your South 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, act as your registered agent, and track your ongoing deadlines.
Official sources
- SC Secretary of State: Articles of Organization, Form F-0006
- SC Secretary of State: Business Entities Online filing and search
- SC Secretary of State: File and Search Online
- SC Secretary of State: FAQs About Business Entities
- SC Secretary of State: downloadable business filing forms
- SC Code of Laws Title 33, Chapter 44: Uniform Limited Liability Company Act of 1996
- SC Department of Revenue: business income taxes and MyDORWAY registration
- SC Department of Revenue: Corporate FAQs
- IRS: apply for an Employer Identification Number
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents