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How to start a business in South Carolina

The fees, filing links and deadlines for forming and registering a business in South 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: $110
LLC, first year (state fees): Varies; see the notes below
Corporation filing fee: $135
Annual report: Not required
DBA filed with: None
General state license: No
Newspaper notice: No

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

To form an LLC, file Articles of Organization with the South Carolina Secretary of State's Office, Business Filings Division for $110 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation for $135 (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 South 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, taxed as a disregarded entity (the default); licenses every business must hold are counted, sales tax licenses are listed separately.

State fee	Cost	When	Checked
Articles of Organization filing fee	$110	at filing	Oct 24, 2026
SC.GOV service fee on online filing	Note Official receipts from October and November 2023 show a $15 SC.GOV service fee on online filings; no current fee page states it.	at filing, when filed online	Check when you file

First-year total: some fees are set locally or shown only at checkout At least $110: the Articles of Organization fee. Filing online has also added a $15 SC.GOV service fee ($125 total) on official receipts as recent as October 2023, but no current fee page states it. No annual report, initial report or license fee applies to an LLC taxed as a partnership or disregarded entity. Excludes the Retail License, corporate-tax-election fees, employer registrations, city and county licenses, and registered agent services.

After the first year: Nothing is due to the state each year for an LLC taxed as a partnership or disregarded entity. Local business licenses renew yearly.

Fees that apply only in some cases

State fee	Cost	When	Checked
Retail License If you sell goods or taxable services; one per location	$50	before you start selling; does not expire while the same owner runs the same location	Oct 24, 2026
Corporate license fee and annual report Only if the LLC elects to be taxed as a corporation: $25 CL-1 initial fee, then $15 plus 0.1% of capital and paid-in surplus ($25 minimum) each year	$25	CL-1 within 60 days of starting business; yearly fee with the income tax return	Oct 24, 2026
Withholding tax registration If you hire employees in South Carolina	Note The Department of Revenue's registration page lists no fee.	before paying wages	Check when you file
Unemployment insurance employer registration If you pay $1,500 or more in wages in a quarter or have an employee in 20 weeks of a year	Note The Department of Employment and Workforce's pages mention no registration fee.	when you become liable	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 South Carolina?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the none (checked Oct 24, 2026).

How to file a DBA

Does South Carolina require an annual report?

No. None for an LLC taxed as a partnership or disregarded entity. An LLC taxed as a corporation files its annual report with its Department of Revenue return each year. (checked Oct 24, 2026)

Initial report: No. (checked Oct 24, 2026) None for an LLC unless it is taxed as a corporation. Corporations, and LLCs taxed as corporations, file the CL-1 Initial Annual Report with a $25 license fee.

Does South Carolina have a franchise or privilege tax?

No franchise tax. Corporations, and LLCs taxed as corporations, pay a yearly Department of Revenue license fee of $15 plus 0.1% of capital stock and paid-in surplus ($25 minimum), due with the income tax return. LLCs taxed as partnerships or disregarded entities do not pay it.

How do I register for state taxes in South 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 South Carolina require a general business license?

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

South Carolina has no statewide business license, but most counties and cities require a local license renewed each year. Sellers of goods or taxable services need a $50 Retail License from the Department of Revenue for each location; it does not expire while the same owner runs the same location. Register for state tax accounts, including withholding when you hire, through the MyDORWAY Business Tax Application; no registration fee is listed. Professional and occupational licenses come from the Department of Labor, Licensing and Regulation. SC Business One Stop lists county and city contacts at https://scbos.sc.gov/county-and-city-resources.

What local licenses will I need in South 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.

Charleston (city)
Any business operating or earning income in the city needs a business license, applied for through the Customer Self-Service portal or by email, mail or in person. Fees are based on gross income (projected for new businesses) and NAICS rate class. Licenses expire April 30 each year. Home-based businesses also file a Home Occupation application; businesses with a location in the city need a Certificate of Occupancy.

When do I need workers’ comp in South Carolina?

4 or more employees.

Part-time workers and family members count toward the four. Businesses with an annual payroll under $3,000 the previous year, casual and agricultural workers, and some others are exempt. Sole proprietors and partners are not covered unless they elect coverage through their insurer. For construction, whether a general contractor or a subcontractor with fewer than four employees must carry coverage is decided case by case; paying workers on a 1099 does not settle it.

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

LLC Articles of Organization cost $110. Online filings have also carried a $15 SC.GOV service fee (on official receipts as recent as October 2023; older receipts called it an Electronic Records Access charge). Corporations pay $135: the $110 Secretary of State fee plus the $25 CL-1 Initial Annual Report, filed together. Corporations file later annual reports with the Department of Revenue as part of the income tax return, not with the Secretary of State. Since September 10, 2026, online filers must pass a new identity verification step when they log in. Online filings are usually returned in 24 to 48 business hours; there is no expedite fee. The state does not register DBAs; list the trade name on your city or county business license and check with your county clerk.

What to double-check for South 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 Online LLC filings carry a $15 SC.GOV service fee on top of the $110 fee on the newest official receipts we found (October 2023); no current fee page states it. Confirm with the Secretary of State at (803) 734-2158 before filing online. https://businessfilings.sc.gov/businessfiling
Note The rule that an LLC taxed as a partnership or disregarded entity files no annual report and pays no license fee comes from a 2005 Department of Revenue ruling and the CL-1 instructions; no Secretary of State page says it directly. https://dor.sc.gov/forms-site/Forms/CL1.pdf
Note Confirm this on the official page before you rely on it.
Note The state does not register DBAs, but some counties or cities may have their own rules. Check with your county clerk and local license office. https://scbos.sc.gov/business-compliance/registrations/doing-business-dba
Note The Workers' Compensation Commission does not say whether LLC members or corporate officers count toward the four-employee threshold; state law only lets sole proprietors and partners elect coverage. Ask your insurer or the Commission. https://wcc.sc.gov/employer-faqs

What to do next

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Sources

Official pages checked on October 24, 2026.