South Carolina LLC Cost in 2026: $110 to File, No Annual Report, and the Local Fees

The state fee to form a South Carolina LLC is $110, paid to the Secretary of State when you file Articles of Organization. A standard LLC does not file an annual report there and pays no annual fee to that office. That makes the $110 the cheapest part of the picture for many owners, but it is not the whole bill. Depending on what you sell, where you operate, and whether you use a registered agent service, you may also pay a $50 state retail license, a local business license, and a registered agent fee.

This guide covers each cost so you can build a realistic budget before you file. It answers the common question of how much it costs to start an LLC in South Carolina, and it explains which fees are mandatory, which are optional, and which depend on your location.

The South Carolina LLC filing fee: $110

Forming a domestic LLC costs $110. The Articles of Organization must list the name and South Carolina street address of your registered agent, so settle that question before you file. You can file through Business Entities Online at businessfilings.sc.gov, and the Secretary of State's overview is at sos.sc.gov.

Online filings are returned within 24 to 48 business hours. The Secretary of State does not publish a separate expedite fee or expedited tier for business entity filings, so online filing is the fastest option you have. Mailed and in-person filings take longer, and the office does not publish a mail turnaround window, so plan around that if you have a lease or bank appointment waiting on your formation documents.

Name rules and the optional $25 name reservation

Your LLC name must include the words limited liability company or limited company, or an accepted abbreviation: LLC, L.L.C., L.C., or LC. Under S.C. Code Section 33-44-105, the name must also be distinguishable from other registered entity names and reserved names on the Secretary of State's records. Search the database at the business entity search before you settle on a name.

If you need time to finish your paperwork, you can reserve the name for $25. The reservation lasts 120 days and cannot be renewed, so it only makes sense if you will file inside that window. The reservation form is available from the Secretary of State forms page.

If your proposed name is too close to an existing one, you have two options. You can get written consent from the other entity, or you can file an Application for Use of an Indistinguishable Name for $10.

No annual report and no annual fee for a standard LLC

A South Carolina LLC that is taxed as a partnership or as a disregarded entity does not file an annual report and does not pay an annual fee to the Secretary of State. The state's LLC rules come from the South Carolina Uniform LLC Act of 1996. The South Carolina Department of Revenue (SCDOR) also states that an LLC not taxed as a corporation is not required to file an annual report or pay the corporate License Fee.

That changes if the LLC elects to be taxed as a corporation. Such an LLC must file Form CL-1, the Initial Annual Report of Corporations, with a one-time $25 initial License Fee within 60 days of doing business or using capital in South Carolina. After that, it files its annual return, either the SC1120 or the SC1120S, and pays the recurring License Fee of 0.1 percent of capital and paid-in surplus plus $15, with a $25 minimum. An LLC that elects S corporation taxation files the SC1120S with the SCDOR.

The election is a tax decision with real cost consequences, so confirm the details with a CPA before you make it. The annual License Fee is also one of the few recurring state charges an LLC can pick up, and it depends entirely on the election you make.

Later Secretary of State fees

These are the fees you may pay after formation. Most owners will never need some of them.

Action	Fee
Formation: Articles of Organization	$110
Name reservation (optional, 120 days, nonrenewable)	$25
Application for Use of an Indistinguishable Name (optional)	$10
Amendment	$110
Change of registered agent (statement of change)	$10
Certificate of existence	$10

If you change your registered agent, you file a statement of change with the Secretary of State. Changing agents is a $10 filing, which is cheap compared with the cost of a missed service of process.

The SCDOR Retail License: $50 per location

South Carolina has no general statewide business license, and Secretary of State registration is not a business license. If your LLC sells tangible goods, however, you need a Retail License from the SCDOR. It is a one-time, nonrefundable $50 fee for each location. You apply through the Business Tax Application on MyDORWAY, and the licensing page is at dor.sc.gov.

The Retail License is a registration, not a tax. If you make taxable sales, the state sales tax rate is 6 percent, and you collect and remit it to the SCDOR. Some counties also levy local sales taxes, so confirm the combined rate for your location with the SCDOR before you set prices. A service business that sells no taxable goods may not need the Retail License, but confirm that with the SCDOR based on what you sell.

Local business license: the cost that varies most

Registering with the Secretary of State does not give you permission to operate in a city or county. Most cities in South Carolina levy a local business license tax. Only nine counties do: Beaufort, Charleston, Dorchester, Horry, Jasper, Marion, Orangeburg, Richland, and Sumter. If your business sits outside a licensing city and outside those nine counties, you may owe no local license tax at all. Confirm the status of your exact address with your county or municipality, since city limits and county lines do not always match your mailing address.

Local licenses run on a May 1 to April 30 license year and are due April 30. Renewals are processed at localblrenewal.com.

For the 2026-27 license year, the Class 1 minimums among the 21 largest cities range from $20 to $95. On top of that minimum, most jurisdictions add a rate per $1,000 of business activity, and that rate varies by city and by business class. The minimum is only the floor, so check the current schedule with your city or county before you budget. Do not assume a neighboring city charges the same amount.

Registered agent: required, with a cost that depends on who you use

Every South Carolina LLC must designate and continuously maintain an office and an agent for service of process, as S.C. Code Section 33-44-108 requires. The agent must be an individual South Carolina resident, a domestic corporation, another LLC, or a foreign corporation or company authorized to do business in South Carolina. The Secretary of State requires the agent's name and South Carolina address on the formation document.

You can serve as your own registered agent if you meet the residency requirement and can receive legal papers at your South Carolina address. Many owners choose a paid registered agent service instead, because it keeps the state address off a home office and handles papers reliably. The state does not set that price, and it varies by provider. Compare each provider's current annual charge, and check what is included, such as mail forwarding or notices of service.

DBA (trade name) costs

South Carolina has no state DBA filing. The Secretary of State does not register DBAs or trade names. To operate under a different name, list the trade name on your local business license, your IRS EIN application and your SCDOR Business Tax Application. There is no separate state DBA filing fee. The state's guidance is at scbos.sc.gov.

Industry permits that can add cost

Some businesses need a separate license or permit before they can operate, and those fees are not part of the Secretary of State filing.

• Retail food: Retail food permits come from the South Carolina Department of Agriculture, not DHEC. The state split the functions in 2024, so older guides that name DHEC are out of date. Confirm the current permit fee with the Department of Agriculture.
• Contractors: Commercial contractor licenses start above $10,000, and residential specialty registration starts above $500. Confirm fees and application steps with the state's contractor licensing agency before you bid on work.

A sample first-year budget

Suppose your LLC sells taxable goods from a location inside a city among the 21 largest that levies a business license tax. Here is what the state and local costs look like before any optional items:

• Articles of Organization: $110
• SCDOR Retail License: $50
• Local Class 1 minimum: $20 to $95, plus the per-$1,000 rate

That adds up to $180 to $255 before the per-$1,000 rate, the optional $25 name reservation, and any registered agent service. If you are in a non-licensing area, drop the local line. A service business that sells no taxable goods and sits outside a licensing jurisdiction would pay only the $110 filing fee at the state level, plus any registered agent cost you choose.

Ways to keep startup costs down

• File online. Online filings are returned in 24 to 48 business hours, and there is no separate expedite fee to pay.
• Skip the name reservation unless you truly need to hold the name for more than a few days.
• Check whether you need the Retail License before you pay for it, since it applies to taxable goods.
• Look up the local license schedule first. Find out your city or county rate before you sign a lease or sign up for a registered agent plan.
• Compare registered agent services on total annual cost, not just the introductory price.

Where to get help

The South Carolina Small Business Development Centers offer business advising through scsbdc.com, and the SBA's South Carolina district page at sba.gov lists regional resources. For the filing itself, the Secretary of State's office is the authority on the formation documents, and the SCDOR is the authority on the Retail License and tax registrations.

Disclaimer: This article is informational content about forming and paying for a business in South Carolina. It is not legal or tax advice. Fees, deadlines, and agency rules change, so confirm each figure with the agency named before you pay or file. If your situation involves multiple owners, an S corporation or corporate tax election, outside investors, or a licensed trade, consult a qualified South Carolina attorney and a CPA.