Home / Business Foundation / North Carolina

How to start a business in North Carolina

The fees, filing links and deadlines for forming and registering a business in North Carolina, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $125
LLC, first year (state fees): $125
$200 annual report due by April 15 next year
Corporation filing fee: $125
Annual report: $200
DBA filed with: County
General state license: No
Newspaper notice: No

How much does it cost to form an LLC or corporation in North Carolina?

To form an LLC, file Articles of Organization (Form L-01) with the North Carolina Department of the Secretary of State, Business Registration Division for $125 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation (Form B-01) for $125 (checked Oct 24, 2026). That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in North Carolina?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax registration is listed separately.

State fee	Cost	When	Checked
Articles of Organization filing fee	$125	at filing	Oct 24, 2026

First-year total: $125 in state fees.
$200 annual report due by April 15 next year Formation $125. The first $200 annual report, due April 15 of the year after formation, is shown below the total, not counted in it (filing it online adds $3 by card or $2 by ACH). Excludes a possible $3 online payment fee on the formation filing, franchise tax (only for LLCs taxed as corporations), assumed names, city and county licenses and permits, registered agent services and optional expedite fees.

After the first year: The $200 annual report is due every April 15 ($3 more by card or $2 by ACH if filed online).

Fees that apply only in some cases

State fee	Cost	When	Checked
Online payment fee ($3 card, $2 ACH) If this fee applies to the online formation filing; the Secretary of State lists it for online transactions but does not say it covers creation filings	$3 The fee page does not say whether the card or ACH fee applies to online Articles of Organization.	at filing, if paid online	Oct 24, 2026
Franchise tax (minimum $200) Only if the LLC elects to be taxed as a corporation; LLCs taxed as sole proprietorships or partnerships owe none	$200	with the corporate income and franchise tax return	Oct 24, 2026
Assumed business name certificate If you do business under a name other than the LLC's legal name; one certificate can cover several or all counties	$26	before using the name	Oct 24, 2026
Sales and use tax certificate of registration If you sell taxable goods or services, rent taxable property or accommodations, or owe use tax	$0	before making taxable sales	Oct 24, 2026
State privilege license Only for loan agencies, pawnbrokers and check cashers	Note The Department of Revenue page does not list the fee; it is set in G.S. 105-88.	before opening	Check when you file
Unemployment insurance employer registration If you hire employees in North Carolina	Note The Division of Employment Security page does not mention a registration fee.	when you hire	Check when you file

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in North Carolina?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the county for $26 (checked Oct 24, 2026) The $26 fee comes from the Secretary of State's assumed business name manual (April 2024) and county register of deeds pages; the statute sets $26 for a general recorded instrument of up to 15 pages but does not name this certificate..

How to file a DBA

Does North Carolina require an annual report?

Yes. The fee is $200 (checked Oct 24, 2026). By April 15 each year, starting the year after the LLC is formed (April 15, 2027 for one formed in 2026). Filing online adds a $3 card fee or $2 by ACH; a paper report can be mailed instead.

Initial report: No. (checked Oct 24, 2026) No initial report. The first filing after formation is the $200 annual report due April 15 of the next year.

Does North Carolina have a franchise or privilege tax?

Corporations (C and S) pay an annual franchise tax to the NC Department of Revenue with a $200 minimum. For tax years beginning in 2025 or later, C corporations pay $1.50 per $1,000 of tax base, capped at $500 on the first $1 million; S corporations pay $200 on the first $1 million plus $1.50 per $1,000 above that. An LLC owes franchise tax only if it elects to be taxed as a corporation; LLCs taxed as sole proprietorships (disregarded) or partnerships owe none.

How do I register for state taxes in North Carolina?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does North Carolina require a general business license?

No. North Carolina doesn’t issue one general business license; what you need depends on your activity and where you operate.

North Carolina has no single general state business license; needs depend on the activity, and the state's NCBOLD database lists licenses required by state law. Since July 1, 2024 the state privilege license is required only for loan agencies, pawnbrokers and check cashers. There is no fee for a sales and use tax certificate of registration or for using the Department of Revenue's online registration. No statewide local lookup found; the state start-a-business guide points founders to free small business advisors at 1-800-228-8443.

What local licenses will I need in North Carolina?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

Charlotte (city)
No general city business license; the city's Small Business Guide notes North Carolina no longer has a state-issued business license and points instead to city permits, zoning (including zoning approval for home-based businesses) and Mecklenburg County filings such as assumed name certificates. Requirements vary by business type.

When do I need workers’ comp in North Carolina?

3 or more employees regularly employed.

Any business whose employees work with radiation must carry coverage even with one employee. Corporate officers count toward the three-employee threshold but may exclude themselves. Sole proprietors, partners and LLC members are not counted automatically but may elect coverage. Trucking owner-operators must be covered, by themselves or by the motor carrier. Farms need coverage only with 10 or more full-time, non-seasonal farm workers; domestic workers and casual employees are excluded. A contractor that hires an uninsured subcontractor can be liable for the subcontractor's injured workers, however few employees the subcontractor has, so contractors often require coverage.

What else should I know about starting a business in North Carolina?

LLCs and corporations each pay $125 to form; creation filings can be made online through the Secretary of State's Business Creation wizard or by uploading a PDF, and take about 5 to 10 business days. Expedited filing costs $100 for 24 hours or $200 for same day (documents received by noon). Online transactions carry a $3 card fee or $2 ACH fee. Business corporations file an annual report due by the 15th day of the 4th month after fiscal year end; the fee is $18 online or $25 on paper. Under SL 2026-59, a business more than half owned by a deployed service member can file an Affidavit of Deployment, and its annual report is then due 90 days after deployment ends. Assumed business names (DBAs) are filed with a county register of deeds for $26, and one certificate can cover several or all 100 counties. Professional corporations need a letter from their licensing board filed with the articles, and each licensing board sets its own entity rules.

What to double-check for North Carolina?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note The Secretary of State lists a $3 credit card fee ($2 by ACH) on online transactions and applies it to annual reports filed online, but does not say whether it also applies to online Articles of Organization. https://sosnc.gov/fees/by_title/_Business_Registration
Note The $26 assumed business name fee comes from the Secretary of State's assumed name manual and county register of deeds pages; confirm with your county register of deeds before filing. https://sosnc.gov/manual/assets/sos/pdf/assumed_business_names.pdf
Note Confirm this on the official page before you rely on it.
Note Both are linked from https://sosnc.gov/divisions/business_registration/online_business_services and https://www.sosnc.gov/online_services/search.

What to do next

Want help setting up in North Carolina? Contact us

Another state

Sources

Official pages checked on October 24, 2026.