North Carolina annual report
North Carolina LLCs file a Annual Report every year for $200. Due: April 15 each year.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual Report | $200 | annual | April 15 each year | No separate late-filing fee listed; past-due reports can lead to administrative dissolution ($100 reinstatement application) |
| Corporation | Annual Report | $25 | annual | 15th day of the 4th month after fiscal year end (April 15 for calendar-year corporations) | No separate late-filing fee listed; past-due reports can lead to administrative dissolution |
| Nonprofit | None (Chapter 55A nonprofits do not file annual reports) | — | none | No annual report required for nonprofit corporations | Not applicable |
When the first one is due
- LLC: April 15 of the year after the LLC is formed
- Corporation: 15th day of the 4th month after the end of the first fiscal year
- Nonprofit: Not applicable
Taxes due on their own schedule
- Franchise tax (corporations) (Corporation): $200 — Minimum $200. C corps: $1.50 per $1,000 of tax base (max $500 on first $1M); S corps: $200 on first $1M of tax base plus $1.50 per $1,000 above. Filed with the corporate return (Form CD-405 / CD-401S).
- Corporate income tax (Corporation): $0 — 2.25% for 2025, 2.00% for 2026 on net income; $0 if no taxable income. LLCs taxed as partnerships/disregarded entities do not pay it.
Checked 2026-10-20. Confirm on the North Carolina Department of the Secretary of State, Business Registration Division site before filing.