To start a business in North Carolina, file Articles of Organization (LLC) or Articles of Incorporation with the North Carolina Secretary of State, appoint a registered agent, get an EIN, and register with the North Carolina Department of Revenue (NCDOR) for sales tax and withholding through NC-BR. As of October 2026, forming an LLC costs $125, and every LLC files a $200 annual report by April 15 each year starting the year after it forms.
That $200 annual report is one of the higher recurring LLC fees in the country, so build it into your budget from the start. On the plus side, North Carolina’s corporate income tax has dropped to 2.00% for 2026.
Updated October 2026.
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Best Business Formation Services in North Carolina (2026)
Our ranked picks for forming a business in North Carolina are below, starting with Mainstay Filing. Each entry lists the yearly price and what the service covers.
| Rank | Provider | Best for | Price | What’s included |
|---|---|---|---|---|
| 1 | Mainstay Filing | Forming an LLC with the agent, EIN and annual report included | $199/year + state fee at cost | LLC formation filing, registered agent for the year, EIN application, annual report preparation and filing |
| 2 | NC Registered Agent.org | North Carolina registered agent service only | $99/year | $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
| 3 | North Carolina Registered Agent.co | North Carolina registered agent service only | $99/year | in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
1. Mainstay Filing
Mainstay Filing is our top pick in North Carolina. It costs $199/year + state fee at cost and covers lLC formation filing, registered agent for the year, EIN application, annual report preparation and filing. The price stays the same every year, with no add-on menu.
2. NC Registered Agent.org
NC Registered Agent.org is a North Carolina registered agent service at $99/year. It provides $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
3. North Carolina Registered Agent.co
North Carolina Registered Agent.co is a North Carolina registered agent service at $99/year. It provides in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
North Carolina at a glance (October 2026)
| Item | North Carolina detail |
|---|---|
| Filing office | NC Department of the Secretary of State, Business Registration Division |
| LLC Articles of Organization (Form L-01) | $125 |
| Corporation Articles of Incorporation (Form B-01) | $125 |
| LLC annual report | $200, due April 15 |
| Corporation annual report | $25, due the 15th day of the 4th month after year end |
| Name reservation | $30 for 120 days, not renewable |
| Assumed business name (DBA) | $26 with a county Register of Deeds |
| Registered agent change | $5 |
| Sales tax | 4.75% state, plus local rates |
| Minimum wage | $7.25 per hour |
Fees are from the Secretary of State’s forms and fees list. Mainstay Filing also breaks down North Carolina LLC costs.
Deciding on a structure
In North Carolina, the structure decision has a real annual-cost angle:
- Sole proprietorship. No state formation filing and no annual report. If you use a name other than your own, record an assumed business name with the county. Personal liability applies.
- General partnership. Shared ownership and liability, with the same county assumed name rule.
- LLC. $125 to form plus $200 a year for the annual report. Liability protection with flexible taxation. We cover the LLC filing step by step in our North Carolina LLC guide.
- Corporation. $125 to form and only $25 a year for the annual report, but corporations pay North Carolina corporate income tax (2.00% for 2026) and franchise tax (minimum $200) unless they elect S corporation status, per NCDOR.
For most small businesses, an LLC still wins on simplicity, but owners who plan to elect S corporation tax treatment sometimes compare the total yearly cost of each.
Naming your business
North Carolina LLC names must include a designator such as “Limited Liability Company”, “LLC” or “L.L.C.”, and the name must be distinguishable from others on the Secretary of State’s records.
- Search the Secretary of State’s business registration database, available from the Business Registration Division page, or follow our North Carolina business name search guide.
- Check domains and social handles in one search on Namechk.
- Search the USPTO for registered trademarks.
Our business name generator can help you brainstorm. A name reservation (Form BE-03) costs $30 and holds a name for 120 days; it cannot be renewed.
Assumed business names
If you do business under any name other than your legal name, you need an Assumed Business Name Certificate. According to the Secretary of State, you file it with a county Register of Deeds, not with the Secretary of State. Filing in one county covers every county where you do business, and recording costs $26, per Wake County’s Register of Deeds. The Secretary of State keeps a statewide searchable database of these filings. Update the certificate within 60 days of any change.
Appointing a registered agent
Every North Carolina LLC and corporation must keep a registered agent and registered office on record with the Secretary of State. The agent can be a North Carolina resident, or a business entity authorized in North Carolina whose office is the same as the registered office, but not your own company. The registered office must be a physical North Carolina address; a P.O. box can only be a mailing address.
Changing your agent costs $5 (Form BE-06), and changes must be filed within 60 days. Failing to keep the agent current is grounds for administrative dissolution. Mainstay Filing includes a North Carolina registered agent for the first year in its formation package.
Filing your Articles of Organization
File online through the Secretary of State’s business creation service, linked from the Business Registration Division, or on paper with Form L-01. The Secretary of State estimates online entity creation takes 5 to 10 business days.
The Articles ask for:
- The LLC name and the names of the organizers.
- The registered agent and registered office.
- The principal office address, if any.
- Whether the company will be manager-managed or member-managed.
The fee is $125. North Carolina has no publication requirement. After approval, adopt an operating agreement; North Carolina does not collect it, but it governs ownership, management and member exits.
Get an EIN
Apply for a free Employer Identification Number from the IRS. You will need it for NC-BR registration, payroll and a business bank account.
Register with the NC Department of Revenue
Register online through NCDOR’s NC-BR system for:
- Sales and use tax. If you sell taxable goods or services, you need a Certificate of Registration, and NCDOR says there is no fee to apply. The general state rate is 4.75%, plus local and transit taxes. Mecklenburg County added another 1% local sales and use tax on July 1, 2026, according to NCDOR.
- Withholding, once you pay employees.
- Corporate income and franchise tax, for C corporations and S corporations.
Hiring in North Carolina
North Carolina’s minimum wage is $7.25 per hour, the same as the federal rate, with a $2.13 cash wage for tipped employees, per the NC Department of Labor. Employers also:
- Register with the Division of Employment Security for unemployment insurance. For 2026, the beginning employer rate is 1.0%, on a taxable wage base of $34,200.
- Report new hires through the NC New Hire Reporting Program.
- Carry workers’ compensation once they regularly employ three or more people, according to the NC Industrial Commission. Some industries must cover even one employee.
Business licenses and permits
North Carolina no longer has a state-issued generic business license. Instead, the state has nearly 950 regulatory, occupational and business licenses, according to the Economic Development Partnership of North Carolina (EDPNC). Common examples include general contractor licenses, cosmetology licenses, ABC permits for alcohol and food service permits from county health departments.
Cities and counties, including Charlotte, Raleigh, Durham and Greensboro, add zoning approvals, building permits and sometimes local registration. EDPNC’s Small Business Advisors offer free help identifying which licenses apply, and the NC SBTDC provides free counseling.
Banking and insurance
Open a business bank account with your filed Articles, EIN and operating agreement. Keeping finances separate protects your liability shield and makes the annual report and tax filings easier. Consider general liability, professional liability and commercial auto insurance, plus workers’ compensation when you reach three employees.
Filing North Carolina annual reports
Every North Carolina LLC files an annual report with the Secretary of State by April 15 each year under G.S. 57D-2-24, starting the year after formation. The fee is $200; online payment adds a small processing charge. The Secretary of State suggests filing online after the first of the year and warns about outside vendors that charge extra for “early” or “priority” filing.
Corporations file an annual report due the 15th day of the fourth month after their fiscal year ends (April 15 for calendar-year companies), usually with their NCDOR franchise and income tax return. The fee is $25.
If a report is not filed, the Secretary of State can administratively dissolve the company. Reinstatement costs $100 plus every overdue report, per the Secretary of State’s fee table. A 2026 law also lets businesses more than half owned by a deployed service member delay the report until 90 days after deployment ends.
Building a website for your North Carolina business
Register a domain that matches your business name and publish a simple site. These builders are easy places to start:
FAQs
How much does it cost to start an LLC in North Carolina?
As of October 2026, the North Carolina Secretary of State charges $125 to file Articles of Organization for an LLC. Starting the year after formation, the LLC files a $200 annual report by April 15 each year. Optional costs include a $30 name reservation and a $26 assumed business name filing with a county Register of Deeds.
When is the North Carolina LLC annual report due?
North Carolina LLCs file their annual report with the Secretary of State by April 15 each year, beginning the year after the LLC was formed. The fee is $200. If the report is not filed, the Secretary of State can administratively dissolve the LLC, and reinstatement costs $100 plus all overdue reports.
Where do I file a DBA in North Carolina?
North Carolina calls a DBA an assumed business name. You file the certificate with the Register of Deeds in any North Carolina county, not with the Secretary of State, and one filing covers every county where you do business. Recording costs $26. The Secretary of State maintains a statewide database for searching these names.
Does North Carolina require a general business license?
No. North Carolina no longer issues a state generic business license. Instead, there are nearly 950 state regulatory, occupational and business licenses, and cities and counties may require zoning approval or local permits. The Economic Development Partnership of North Carolina offers free help identifying licenses for your business.
What is the sales tax rate in North Carolina?
North Carolina’s general state sales and use tax rate is 4.75%, and counties add local and transit taxes, so the combined rate varies. Mecklenburg County added another 1% local tax on July 1, 2026. There is no fee to register for a sales tax Certificate of Registration with NCDOR.
Is workers’ compensation required in North Carolina?
Most North Carolina employers that regularly employ three or more people must carry workers’ compensation insurance, according to the NC Industrial Commission. Corporate officers count toward the three, although they can exclude themselves from coverage. Some employers, such as those with radiation-related work, must carry coverage with just one employee.
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