North Carolina Corporation cost

Forming a North Carolina Corporation

You file Articles of Incorporation with the North Carolina Department of the Secretary of State, Business Registration Division. The state fee is $125. See the official fee.

File it yourself with the state →

Every year after

• Annual Report: $25, filed every year. Due: 15th day of the 4th month after fiscal year end (April 15 for calendar-year corporations).
• First one: 15th day of the 4th month after the end of the first fiscal year.
• If you're late: No separate late-filing fee listed; past-due reports can lead to administrative dissolution.
• Official report page

State taxes that apply even to a small Corporation

• Franchise tax (corporations): $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). source
• Corporate income tax: $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. source

Worth knowing

• LLC annual report is $200 and due April 15 every year, starting the year after formation.
• Corporation annual report is only $25 paper ($21 online including the e-filing fee) but corps pay a $200 minimum franchise tax to NCDOR.
• Nonprofit corporations do not file annual reports with the Secretary of State.
• Assumed business names are filed at the county Register of Deeds, not the Secretary of State.

Registered agent

North Carolina requires a registered agent. Must maintain a registered agent with a registered office street address in North Carolina. You can serve as your own agent if you have a qualifying address; paid services usually charge a yearly fee.