Form a Business in South Carolina
Filing fees, deadlines, registered agent rules, and tax structure for South Carolina, verified against the South Carolina Secretary of State Mark Hammond, Business Entities Division on Jun 11, 2026.
South Carolina at a glance
What makes South Carolina different
- SC LLCs (taxed as default pass-through) have NO Annual Report requirement. Once formed, zero recurring SOS filings if not taxed as Corp. Lifetime LLC SOS cost = $110 formation. Same advantage as MO/OH/AZ.
- LLCs electing C-Corp taxation DO file CL-1 + Annual License Fee at SC DOR (same as Corps). Distinction matters.
- Corp formation TOTAL: $135 ($110 Articles + $25 CL-1 Initial Annual Report fee, combined). The $25 CL-1 is paid to SOS at formation OR to DOR within 60 days if missed.
- SC's "Annual Report" is the Annual License Fee filed at DOR with Corp tax return (not at SOS): - Rate: 0.1% of capital stock + paid-in capital + paid-in surplus - Minimum: $25/year - Filed via Form SC1120 (Corp Income Tax…
- SC Corp Income Tax: 5.0% flat. Mid-low US Corp rate.
- SC Personal Income Tax: progressive up to 6.2% (top bracket). Recently reduced from 7% under tax reform package.
- No franchise tax (SC's License Fee functions as a franchise tax substitute, but is computed on capital not net worth).
- Sales Tax 6% state + local up to 3% = combined 6-9% depending on county.
South Carolina tax structure
Personal income tax up to 6.2%, sales tax 6.0%.
For detailed tax planning, see the South Carolina Secretary of State Mark Hammond, Business Entities Division and the South Carolina Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in South Carolina?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical South Carolina ruleset (re-verified quarterly against South Carolina Secretary of State Mark Hammond, Business Entities Division).
Filing portal: https://businessfilings.sc.gov/
At a glance
- What is it
- Form a business in south carolina is a regulated business process governed by federal or state agencies. File.Business handles the paperwork, filings, and tracking for you.
- Why it matters
- Doing this correctly the first time avoids penalties, late fees, and personal liability exposure for owners.
- Who needs it
- Any US business that has triggered the relevant requirement - usually based on entity type, state, or business activity.
- When it is due
- Deadlines vary by agency and state. We track your specific dates and remind you ahead of any filing window.
- How it works
- Tell us what you need, review the prepared filing, and we submit through the agency's official channel.
- What it costs
- Pricing is shown on this page with state and federal fees disclosed separately from our service fee.
- Risks of skipping
- Penalties, administrative dissolution, loss of liability shield, blocked transactions, or audit triggers depending on the filing.
- Alternatives
- File directly with the agency yourself, hire a law firm, or use a competing service. File.Business is the fastest premium option.