South Carolina LLC Cost (2026)
See South Carolina LLC costs in 2026, including state filing fees, recurring fees, registered agent, EIN, taxes, licenses, and common add-on costs.
LLC Route Editorial Team
Reviewed against official state and federal resources.
Updated July 28, 2026
Educational guide, not legal or tax advice.
South Carolina LLC formation starts with a $110 state filing. A pass-through LLC generally has no standard Secretary of State annual report, but that does not eliminate tax filings, local business license renewals, employer accounts, or activity-specific permits.
Educational note: This guide is for general informational purposes only. It is not legal, tax, accounting, or financial advice. Confirm current requirements with South Carolina Secretary of State, Department of Revenue, local agencies, IRS, and qualified professionals.
Most people need this first
| If you are trying to decide… | Short answer |
|---|---|
| Articles of Organization | $110 |
| Standard LLC annual report | None for most pass-through LLCs |
| Registered agent required? | Yes |
| Retail License | $50 when covered retail activity applies |
| Sales tax | Generally 6% state rate plus possible local tax |
| EIN | $0 from IRS |
| Local business license | Varies by county or municipality |
| Professional or industry licenses | Varies |
For many South Carolina LLCs, the practical order is:
Search name -> choose registered agent -> file Articles of Organization -> create operating agreement -> get EIN -> register with SCDOR when required -> obtain local and industry licenses -> calendar tax and license renewals
South Carolina LLC cost at a glance
| Cost or requirement | Amount | What to know |
|---|---|---|
| Articles of Organization | $110 | Main domestic LLC formation filing |
| Standard Secretary of State annual report | $0 | Generally not required for a pass-through LLC |
| Retail License | $50 | Required before covered retail sales; separate license for each retail outlet |
| Registered agent service | Varies | Optional paid service if the owner does not serve |
| EIN | $0 | Free directly from IRS |
| Sales and use tax | Varies | State and local tax on covered sales |
| Local business license | Varies | County and municipality rules |
| Employer and professional registrations | Varies | Depends on workers and activity |
Formation filing cost
South Carolina lists the domestic LLC Articles of Organization filing at $110. The filing creates the LLC, but it does not include an EIN, operating agreement, registered-agent subscription, Retail License, local business license, tax account, payroll registration, or professional permit.
No standard LLC annual report does not mean zero maintenance
South Carolina generally does not require a standard Secretary of State annual report for an LLC taxed as a pass-through. An LLC taxed as a corporation can have separate corporate tax return and tax-compliance requirements. Every LLC should still keep its registered agent, address, tax accounts, licenses, and local registrations current.
Retail and local license costs
South Carolina requires a $50 Retail License for persons making covered retail sales, including applicable internet sales. A separate Retail License is generally required for each retail outlet. Local business licenses are administered by the county or municipality and may renew annually.
Cost FAQ
How much does it cost to start a South Carolina LLC?
The state formation filing is $110. Add the registered agent, Retail License if needed, local business license, tax registrations, and optional service costs.
Does South Carolina have an LLC annual report?
Most pass-through LLCs do not file a standard Secretary of State annual report. Taxed-as-corporation LLCs can have separate corporate tax filings.
How much is the Retail License?
The South Carolina Department of Revenue lists a $50 non-refundable Retail License fee. Each retail location can require its own license.
Is an EIN free?
Yes. EINs are free when requested directly from the IRS.
Official resources
- South Carolina Secretary of State business-entity fees
- South Carolina Secretary of State online filing and search
- South Carolina Retail License
- South Carolina local business licenses
- IRS EIN application
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