Form a Business in North Carolina

What makes North Carolina different

• The NC LLC vs Corp annual asymmetry is the largest in the US. NC LLC Annual Report: $200. NC Corp Annual Report: $25 paper / $18 + $3 e-filing fee online. That's an 8-10x gap. Most states have similar AR fees…
• NC franchise tax applies to Corps ONLY, not LLCs. $200 minimum franchise tax on Corps, computed as the GREATER of (a) capital stock + retained earnings + paid-in surplus, (b) actual investment in tangible NC property, or (c) 55% of appraised value, at $1.50 per…
• NC Corporate Income Tax is phasing to 0% by 2030. 2024: 2.5%. 2025: 2.25%. 2026: 2.0%. 2027: 1.5%. 2028: 1.0%. 2029: 0.5%. 2030: 0% (full repeal). Major business-friendliness reform. By 2030, NC will be the only US state with no corporate income…
• NC Personal Income Tax is also phasing down. 2024: 4.5%. 2025: 4.25%. 2026: 4.0%. Future reductions to 3.99% (2027) and potentially lower (legislative target 2.49% by 2030, but rate-trigger-dependent).
• All annual reports due April 15 (calendar-fixed, NOT anniversary): - LLC: Apr 15 of year FOLLOWING creation year (entity formed Aug 2024 → first AR due Apr 15, 2025) - Corp: Apr 15 (technically 15th day of 4th month after fiscal…
• NC Nonprofit Corps are EXEMPT from Annual Report. Unusual. Most states require nonprofits to file. NC does not. Saves $0 on AR fees per year for charities/501(c)(3).
• Foreign qualification is $250 (2x domestic). Same pattern as PA.
• No state-level minimum tax on LLCs. LLCs pay $200 AR and that's it at the entity level for NC compliance. Members pay 4.25% personal income tax (2026 rate) on K-1 income.

Ready to file in North Carolina?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical North Carolina ruleset (re-verified quarterly against North Carolina Secretary of State, Business Registration Division).

Filing portal: https://www.sosnc.gov/online_services