Form a Business in South Carolina
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Everything you need to form and maintain an LLC, Corporation, S-Corp, or DBA in South Carolina. Filing fees, ongoing requirements, and tax treatment current for 2026 — sourced from the South Carolina Secretary of State and the IRS.
South Carolina business formation overview
If you're forming a business in South Carolina, the four most common entity types are the LLC (most popular for solo founders and small partnerships), the C-Corporation (used by venture-funded startups), the S-Corporation (a tax election available to LLCs and corporations meeting IRS rules), and the DBA ("doing business as", a trade-name registration for sole proprietors and existing entities). Each has its own filing fee, ongoing report cycle, and tax treatment in South Carolina.
The cheapest path to a registered business in South Carolina is the LLC at $110 for the Articles of Organization. A C-Corporation costs $135 for the Articles of Incorporation, and a DBA registration is $10. After formation you'll have ongoing obligations: an annual report (none required), a registered agent with a physical South Carolina address, and any applicable franchise or income tax: License tax for corps.
South Carolina at a glance (2026)
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Frequently asked questions about forming a business in South Carolina
How much does it cost to form an LLC in South Carolina?
The state filing fee is $110 to file Articles of Organization with the South Carolina Secretary of State. Optional add-ons (registered-agent service, expedited filing, certified copies) are extra. See our cost breakdown for the full picture.
Does South Carolina require an annual report?
No annual report fee applies in South Carolina. You may still need to file a periodic information statement — check the official Secretary of State page for current requirements.
What is the franchise tax in South Carolina?
License tax for corps Always confirm rates with the South Carolina Department of Revenue or your tax advisor before filing.
Do I need a registered agent in South Carolina?
Yes. Every LLC and Corporation registered in South Carolina must designate a registered agent with a physical street address in the state who can accept legal process during business hours. You can serve as your own agent, appoint a co-owner, or hire a commercial registered-agent service.
Sources & further reading
Disclaimer: Legal information, not legal advice. For advice about your specific situation, consult a licensed attorney or CPA in your state. See our full disclaimer.