To form a North Carolina LLC, you file articles of organization with the Secretary of State and pay $125, as of October 2026. From the following year, you file an annual report by April 15 each year, and it costs $200. Professional LLCs don't file that annual report.
The formation fee is modest, but the annual report is the bigger recurring cost, so it's worth budgeting for from day one. Every figure below comes from the North Carolina General Statutes, Chapter 57D.
North Carolina LLC fees at a glance
From G.S. 57D-1-22, as of October 2026:
| Filing | Fee |
|---|---|
| Articles of organization | $125 |
| Annual report | $200 |
| Application for reserved name | $10 |
| Amendment of articles of organization | $50 |
| Statement of change of registered agent or office | $5 |
| Articles of dissolution | $30 |
| Application for reinstatement after administrative dissolution | $100 |
| Certificate of authority (out-of-state LLC) | $250 |
| Certificate of existence: paper / electronic | $15 / $10 |
The state also charges $10 each time legal papers are served on the Secretary of State on an LLC's behalf, and a party who wins the case can recover that fee as costs.
What goes in the articles of organization
Under G.S. 57D-2-21, the articles must include:
- An LLC name that meets the state's naming rules.
- The name and address of each person signing, and whether they sign as a member or an organizer.
- The street address (and mailing address if different) of the initial registered office, its county, and the name of the initial registered agent there.
- The principal office address and county, if there is one.
- For a professional LLC, the professional services it will provide.
You can also put anything in the articles that could go in an operating agreement, though most owners keep those terms private in the agreement itself.
The annual report: what, when and who's exempt
The first annual report is due by April 15 of the year after your articles take effect, then by April 15 every year. The Secretary of State must notify LLCs of the requirement. The report covers your registered office and agent, your principal office address and phone number, the names, titles and business addresses of your principal company officials, and a brief description of the business. There's also an optional box to say whether you're a veteran-owned or service-disabled veteran-owned small business.
This is the part people miss: G.S. 57D-2-24 excludes professional limited liability companies from this annual report. If you're a licensed professional forming a PLLC, the $200 annual report isn't part of your running costs, although your licensing board will have its own rules.
If a report is missing information, the Secretary of State returns it for correction, and a corrected report delivered within 30 days of that notice counts as on time.
The 60-day window before dissolution
Missing April 15 doesn't dissolve your LLC on the spot. Under G.S. 57D-6-06, the Secretary of State may administratively dissolve an LLC that:
- Doesn't deliver its annual report on or before the 60th day after it's due.
- Hasn't paid fees or penalties within 60 days of their due date.
- Has been without a registered agent or registered office for 60 days or more.
- Hasn't told the Secretary of State within 60 days that its agent or office changed.
Even then, the state mails a notice first and gives you another 60 days to fix the problem. After dissolution you can apply for reinstatement for $100, as of October 2026, but if another business has taken a name that isn't distinguishable from yours in the meantime, you'll have to change your LLC's name before you're reinstated.
Already have an LLC in another state?
An LLC formed elsewhere applies for a certificate of authority to transact business in North Carolina, which costs $250, as of October 2026. It then files the same annual report, first by April 15 of the year after the certificate is issued and every April 15 after that, until it withdraws. My guide to registering a foreign LLC explains the process.
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How to form a North Carolina LLC, step by step
- Check the name, and reserve it for $10 if you need to hold it.
- Choose a registered agent and a North Carolina registered office.
- File the articles of organization with the Secretary of State and pay $125.
- Write an operating agreement.
- Get an EIN once the LLC exists. My guide to getting an EIN for a small business covers it.
- Put April 15 in your calendar for the year after formation.
For the bigger-picture decisions, see my guides on how to start an LLC and LLC annual reports by state.
My verdict
A North Carolina LLC is reasonable to start at $125, but the $200 annual report, as of October 2026, is the number to plan around every year. The upside is a forgiving process: 60 days after the deadline, then a notice and another 60 days. File every April anyway, because a reinstatement can cost you your name.
Frequently asked questions
How much does it cost to form an LLC in North Carolina?
The articles of organization fee is $125, as of October 2026.
How much is the North Carolina LLC annual report?
It's $200, as of October 2026, due by April 15 each year from the year after formation.
Do professional LLCs file an annual report in North Carolina?
No. G.S. 57D-2-24 excludes professional limited liability companies from the annual report requirement.
What happens if I miss the North Carolina annual report?
The Secretary of State may administratively dissolve an LLC that doesn't deliver its report by the 60th day after it's due, after mailing a notice and allowing another 60 days to fix it.
How much does it cost to reinstate a North Carolina LLC?
The application for reinstatement after administrative dissolution costs $100, as of October 2026.
When is the first North Carolina annual report due?
By April 15 of the year after the calendar year in which the articles of organization take effect.
Can I correct a North Carolina annual report after filing?
Yes. Amendments to correct, update or add to a filed annual report can be delivered at any time.
What do North Carolina articles of organization include?
The LLC name, who's signing and in what capacity, the registered office and agent, the principal office if any, and any professional services for a PLLC.
