Form an LLC in South Carolina.

South Carolina LLC fees, line by line

Component	Cost / Rule	Note
Articles of Organization filing fee	$110	One-time charge to register the LLC with the state.
Annual report	None	This state does not require an LLC annual report.
Franchise / business tax	$0	This state has no minimum franchise tax for LLCs.
Registered agent	Required	Every state requires a registered agent. You can be your own RA in your home state at no cost; commercial services run $35–$300/yr.
Expedited filing	Not offered	Standard processing only.

No annual report, no franchise tax

South Carolina is one of a small group of states that doesn't require an LLC annual report and doesn't impose a minimum franchise tax. Your only recurring cost is the registered agent — which can be $0 if you serve as your own. This makes South Carolina one of the cheapest states for a long-lived LLC, particularly for dormant holding entities.

Should you form in this state if you don't live here?

For most operators, the answer is no. An LLC pays state income tax wherever it operates, not where it's formed. Forming in South Carolina while doing business in another state means paying both states' fees plus a foreign-qualification fee in your operating state. Real reasons to form in a non-home state: pure IP holdcos, real estate holdcos in the property state, asset-protection structures, or non-US residents with no US nexus. Full breakdown of when forming out-of-state pays off →

Sources & verification

• Official: South Carolina Secretary of State — business filings
• IRS — Limited Liability Company guidance

Last verified: pending. Fees can change between legislative sessions — the linked official source above is the canonical record.

Compare South Carolina with other states

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