Reference · South Carolina
South Carolina LLC requirements
Every requirement we've verified for a domestic LLC in South Carolina, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | South Carolina Secretary of State |
|---|---|
| Formation filing fee | $110 |
| Filing fee notes | $110 for Articles of Organization under S.C. Code 33-44-202 and 33-44-203, per the official SC Business Filings Online forms/fee listing. |
| Standard processing | Not confirmed. |
| Expedited options | Not confirmed. |
| Periodic report | None required |
| Report frequency | — |
| Report fee | — |
| Report deadline | — |
| Late penalty | N/A under default LLC tax treatment. |
| Administrative dissolution | Not driven by a missing annual report since none is required. General SC LLC Act provisions can allow administrative dissolution for failure to maintain a registered agent; unverified. |
| State tax | No franchise tax / corporate license fee under default (disregarded or partnership) tax treatment, confirmed via SC DOR Revenue Ruling 98-11: 'An individual who is the single member of a LLC is not required to pay a corporate license fee unless the individual elects to have the LLC taxed as a corporation.' |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $110 |
Confidence
What we're less sure about
Verified against the official state page
- QUIRK: no annual report for a default-taxed domestic LLC; changes only if the LLC elects corporate treatment.
- $110 formation only.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- South Carolina Secretary of State — businessfilings.sc.gov
- South Carolina tax authority — dor.sc.gov
- South Carolina Secretary of State — sos.sc.gov
Keep reading
More on South Carolina, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- South Carolina filing deadlinesWhat you still have to keep up with
- What an LLC costs in South CarolinaThe whole first year — $110
- What an LLC costs in North CarolinaNext door, $15 more
- What an LLC costs in GeorgiaNext door, and the same $110
- What an LLC costs in ArizonaAlso requires no annual report
- What an LLC costs in IdahoCosts about the same — $100
- What an LLC costs in NevadaThe "cheap incorporation state" that costs $350 a year to keep
- What an LLC costs in MassachusettsThe most expensive state in the country — $1,000
- How we verify every figureOur sourcing standard
- What changed and whenDated record of fee changes