How to start an LLC in North Carolina

How do I file Articles of Organization in North Carolina?

North Carolina LLCs are created with Form L-01, Articles of Organization, filed with the Secretary of State for $125 (NC Secretary of State: Articles of Organization). You can submit the Articles online or mail them to the Business Registration Division in Raleigh (NC SOS: Business Registration FAQ).

If you need the LLC in place quickly, the state offers expedited filing for an extra fee: $200 to have a document received by noon Eastern time filed by the end of the same business day, or $100 to have it filed within 24 hours of receipt, excluding weekends and holidays (NC SOS: Business Registration fees).

What are North Carolina's rules for an LLC name?

The name must end with one of the endings allowed by N.C.G.S. §55D-20, such as "Limited Liability Company", "L.L.C." or "LLC". Before you file, the Secretary of State suggests checking online that the name you want is available; endings like "L.L.C." are ignored when names are compared, as long as they come at the end (NC SOS: Feasibility of Name). An application to reserve a name holds it for a nonrenewable 120 days.

If you are a licensed professional listed in Chapter 55B of the General Statutes, the Secretary of State will not let you form a regular LLC: you form a professional LLC (PLLC) on its own form instead, after contacting your licensing board.

What does a North Carolina registered agent and office need?

• Registered agent. An individual who lives in North Carolina, or a business entity whose business office is the same as the registered office, or an outside entity authorized to do business in the state.
• Registered office. It must be in North Carolina with a physical address; a street address is required for the initial registered office.

The agent receives legal papers and state notices for the LLC, so the address needs to be one where someone will reliably accept and pass them on.

When is the North Carolina annual report due?

Every North Carolina LLC files an annual report with the Secretary of State by April 15 of each year after the year it was created, so an LLC formed in 2026 files its first report by April 15, 2027 (NC SOS: Annual Report Due Dates). The report costs $203 online, which includes a $3 electronic filing fee for card payments, or $200 on paper. Failing to file it may be grounds for administrative dissolution of the LLC (NC SOS: Maintaining Registration).

Which North Carolina taxes should a new LLC register for?

If you will sell taxable goods or services, register with the North Carolina Department of Revenue for a certificate of registration. There is no fee to apply (NCDOR: Sales and Use Tax Registration), and through the Department's free online business registration system most applicants receive their account ID number instantly (NCDOR: Business Registration).

For state tax, an LLC that elects to be taxed as a corporation for federal purposes is also treated as a corporation for North Carolina's franchise tax. For the rest of the setup, see the Secretary of State's Launching a North Carolina Business manual, our general guide on how to start an LLC, and how to get an EIN.