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South Carolina . 2026 filing guide

South Carolina Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every South Carolina filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the South Carolina Secretary of State, Business Filings Division as of June 2026.

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Verified against South Carolina Secretary of State, Business Filings Division on Jun 12, 2026
Agency
South Carolina Secretary of State, Business Filings Division
Branded as SC Business Filings
Phone
803-734-2158
Mon-Fri 8:30am-5pm ET
Annual due
Anniversary (Corps); LLCs do not file
$50 penalty (Corps)
Processing
1-2 business days
Online filings
South Carolina business environment

Why founders choose South Carolina (and what to know first)

SC LLCs do not file annual reports. Reasonable formation fees. Strong manufacturing and port logistics. Below-average income tax compared to neighbors.

Economy
~$300B economy
Registered entities
~450,000 active entities
New formations / year
~70,000 annually
Key industries
Automotive manufacturing (BMW, Volvo), aerospace (Boeing 787), agriculture, tourism (Hilton Head, Myrtle Beach), shipping (Port of Charleston)
South Carolina tax profile

Tax obligations at a glance

Tax type Where South Carolina stands
State income tax0% to 6.5%
Corporate income tax5%
Sales tax6% state + 0-3% local
Franchise tax$25 Corporate License Tax for Corps; LLCs exempt

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in South Carolina on request.

Beyond the SoS

Other South Carolina agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your South Carolina compliance.

South Carolina Dept of Revenue
844-898-8542

State income tax, sales tax, corporate tax

SC Dept of Employment + Workforce
803-737-2400

Unemployment insurance

SC Dept of Insurance
803-737-6160

Insurance licensing

SC Workers Compensation Commission
803-737-5700

Workers comp

SC Labor, Licensing + Regulation
803-896-4300

Professional licensing

SC Dept of Revenue Alcohol Licensing
803-898-5000

Alcohol licensing

South Carolina compliance calendar

Year-round filings every South Carolina business should know

Recurring federal and state deadlines that affect South Carolina businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
Anniversary (Corps); LLCs do not fileSouth Carolina annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full South Carolina compliance calendar →
How-to . LLC formation

How to form an LLC in South Carolina: step by step

Each step explained with what South Carolina requires. File.Business handles all of this for $0 service fee plus the $110 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your South Carolina LLC →

Ready to file your South Carolina paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

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Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the South Carolina Secretary of State, Business Filings Division or any Secretary of State office. You may file directly with the South Carolina Secretary of State, Business Filings Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the South Carolina Secretary of State, Business Filings Division as of June 2026 and may change. For entity-specific guidance, consult a licensed South Carolina attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.