Free Online Calculator
South Carolina LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in South Carolina. No annual fee or report.
Need Registered Agent Service?
Required if no SC address
First Year Total
$110
One-Time Formation Costs
Annual Fees
No annual fee required in South Carolina
Very Low Ongoing Costs
South Carolina has some of the lowest LLC maintenance costs. Great choice for budget-conscious business owners.
South Carolina LLC Key Facts
Important information for South Carolina LLC owners
No annual fee or report
Moderate filing fee ($110)
Growing business environment
Southeast location
South Carolina LLC Deadlines & Due Dates
Important dates for South Carolina LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
N/A (no annual report required)
Processing Time
5-7 business days
South Carolina LLC Forms
Required forms for South Carolina LLC compliance
South Carolina LLC FAQ
Common questions about South Carolina LLC taxes and fees
LLC Formation and Annual Costs in South Carolina (2026)
Forming an LLC in South Carolina requires a $110 filing fee paid to the South Carolina Secretary of State. South Carolina does not require an annual report or fee, making it one of the simplest states for ongoing LLC maintenance.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $110 | One-time |
| Annual Report | Not required | N/A |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $110. Ongoing costs are minimal ongoing costs.
South Carolina LLC Compliance Requirements
Maintaining your South Carolina LLC in good standing requires meeting several compliance obligations.
Annual Report: South Carolina does not require LLCs to file an annual report, which simplifies ongoing compliance.
Registered Agent: Every South Carolina LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $125/year).
Operating Agreement: While South Carolina does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of South Carolina LLCs
South Carolina LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
South Carolina taxes LLC income at personal income tax rates ranging from 0% to 6.4%. LLC profits pass through to members and are reported on their personal South Carolina tax returns. With no annual report or fee, South Carolina offers low total ongoing costs.
S-Corp Election: South Carolina LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official South Carolina Resources
- South Carolina Secretary of State
Business filings
- South Carolina Department of Revenue
Tax information
Fees are subject to change. This calculator provides estimates based on current South Carolina law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.