Who should form an LLC in South Carolina?
Anyone who lives in South Carolina or runs their business from there. If you form in another state but operate in South Carolina, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in South Carolina, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in South Carolina. See what a registered agent is.
File the Articles of Organization
Online through the Secretary of State's business filings portal, or by mail, with the $110 fee. The registered agent must sign the Articles to accept the appointment.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does South Carolina require every year?
South Carolina does not require an annual report from LLCs taxed as partnerships or disregarded entities, and there is no annual LLC fee. An LLC that elects to be taxed as a C or S corporation files an annual report, with a license fee, together with its corporate tax return to the Department of Revenue.
For deadlines, fees and late penalties in detail, see South Carolina LLC yearly filings.
What do the first two years cost?
| Item | Cost |
|---|---|
| Articles of Organization | $110 |
| Annual report, default tax treatment | None |
| Annual report, if taxed as a corporation | License fee with the tax return |
Do you need a South Carolina business license?
South Carolina has no general statewide business license, but most cities and counties require a local business license, often based on gross receipts. Some trades and professions need state licenses, and businesses selling taxable goods need a retail license from the Department of Revenue.
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the South Carolina filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in South Carolina?
Yes. South Carolina has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a South Carolina street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What keeps a South Carolina LLC in good standing?
With no annual report, the main risks are losing the registered agent without appointing a new one and failing to file state tax returns or local license renewals. Keep the agent and address current with the Secretary of State. See reinstating a dissolved LLC.
Which South Carolina taxes apply to an LLC?
Owners pay South Carolina's graduated income tax on their share of profit, with a top rate the state has been reducing. The state sales tax is 6%, plus local taxes; register with the South Carolina Department of Revenue if you sell taxable goods.
If you sell online, see South Carolina sales tax for online sellers.
Federally, a South Carolina LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your South Carolina LLC formed?
We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every South Carolina deadline for you.
Questions people ask
How much does it cost to form an LLC in South Carolina?
$110 for the Articles of Organization.
Does a South Carolina LLC file an annual report?
Not if it is taxed as a partnership or sole proprietorship.
When does a South Carolina LLC file an annual report?
When it elects to be taxed as a corporation, with its tax return.
Do I need a South Carolina business license?
Usually a local license from the city or county, not a state one.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- South Carolina Secretary of State: Business filings
- South Carolina Department of Revenue
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
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This guide is general information. It is not tax or legal advice for your situation.