Forming an LLC in South Carolina costs $110 to file with the state. Ongoing, you file: No annual report (unless taxed as a corporation). No annual report for a standard LLC.
South Carolina LLC at a glance
| State filing fee | $110 |
| Processing time | ~1 week; expedited available |
| Annual/biennial report | No annual report (unless taxed as a corporation) |
| Franchise / annual tax | None |
| State income tax | Yes |
| State sales tax | 6% |
| Sales-tax economic nexus | $100,000 |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Not available (ownership is on record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the South Carolina Secretary of State and tax authority before filing.
Does South Carolina fit your situation?
South Carolina puts ownership on the public record, so it is not the choice if you need anonymity. It levies a state income tax. No annual report for a standard LLC.
If you do not live or operate in South Carolina, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in South Carolina
- Check name availability and appoint a South Carolina registered agent.
- File the Articles of Organization ($110) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Put the report on a calendar: No annual report (unless taxed as a corporation).
Generate your South Carolina deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in South Carolina?
The state filing fee is $110. Ongoing you file no annual report (unless taxed as a corporation). There is no separate franchise tax.
Does South Carolina require an annual report?
Yes: No annual report (unless taxed as a corporation).
Is South Carolina a good state for a non-resident LLC?
No annual report for a standard LLC. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.