Why Form an LLC in South Carolina
South Carolina is business-friendly with $110 filing and no annual report for most LLCs.
BMW's largest plant is in Spartanburg, Boeing has a major facility in Charleston, and tech is growing.
Cost of living is well below national average. Port of Charleston is one of the busiest on the East Coast.
The 6.5% income tax makes it less attractive than zero-tax states for non-residents, but no annual report keeps ongoing fees at effectively $0/year.
South Carolina LLC Costs and Fees
Complete fee breakdown for South Carolina LLCs. State fees sourced from the South Carolina Secretary of State.
| Fee | Amount | When Due |
|---|---|---|
| Articles of Organization | $110 | One-time |
| Annual report | $0 | Not required for most LLCs |
| 24-hour expedited | $50 additional | Optional |
| Registered agent | $100-150/year | Ongoing |
Step-by-Step: How to Form a South Carolina LLC
Step 1: Choose your LLC name
Your name must be distinguishable from existing entities. Must include "LLC" or "Limited Liability Company." Check availability on the South Carolina business search. Reserve a name for 120 days for $25.
Step 2: Appoint a registered agent
Every South Carolina LLC needs a registered agent with a physical South Carolina address (not a PO Box). USLLCGlobal includes one year of registered agent service in all packages.
Step 3: File Articles of Organization
File with the South Carolina Secretary of State through the South Carolina filing portal or by mail. Required information:
- LLC name with designator
- Registered agent name and address
- LLC mailing address
- Organizer name and address
- Member-managed or manager-managed
- $110 filing fee
Step 4: Create an Operating Agreement
Not legally required in South Carolina but essential. Defines ownership, profit distribution, management, and exit provisions. Banks and the IRS expect to see it.
Step 5: Obtain an EIN
Your federal tax ID from the IRS. Required for bank accounts, hiring, and taxes. Non-residents can apply via Form SS-4 (4-6 weeks). USLLCGlobal handles EIN applications in every package.
Step 6: Open a US bank account
With your Articles of Organization, EIN, and Operating Agreement, open a US business account. Mercury, Relay, and Wise Business allow remote opening for non-residents.
Annual Compliance Requirements
What you need each year to keep your South Carolina LLC in good standing:
- No annual report: Most SC LLCs do not file. Only S-Corp-taxed LLCs must.
- Federal tax filing: Form 5472 for non-US owners. $25,000 penalty.
- SC state tax: Up to 6.5%.
- Registered agent: Maintain physical SC address.
- FinCEN BOI Report: File within 30 days.
South Carolina Taxes for LLCs
| Tax Type | Rate | Notes |
|---|---|---|
| Personal income tax | Up to 6.5% | Pass-through to members |
| Franchise tax | $0 | No franchise tax |
| Gross receipts tax | $0 | No gross receipts tax |
| State sales tax | 6% + local | If selling taxable goods |
Important tax note
Forming in South Carolina does not eliminate federal US tax obligations. Non-resident owners must file Form 5472 annually ($25,000 penalty for non-filing). Consult a qualified tax professional.
Processing Times
| Option | Time | Fee |
|---|---|---|
| Standard | 3-5 business days | $0 (included) |
| 24-hour processing | As described | $50 additional |
Pros and Cons of a South Carolina LLC
Advantages
- No annual report for most LLCs
- Reasonable $110 filing fee
- No franchise tax
- Growing economy — Charleston, Greenville
- Low cost of living
- Major manufacturing/aerospace
- Port of Charleston
- Low amendment fee ($10)
Disadvantages
- Income tax up to 6.5%
- 6% sales tax plus local
- Less recognized for non-resident formation
- Smaller market than NC or Georgia
- Income tax vs Wyoming
The bottom line
Strong for Southeast businesses. No annual report means your only ongoing cost is income tax. For non-residents with no SC income, annual state cost is effectively $0.
Our Pricing: South Carolina LLC Formation
Domestic Filers (US Residents)
$249 service + $110 state fee
International Filers (Non-US)
$349 service + $110 state fee
Every package includes:
- Articles of Organization filing with South Carolina Secretary of State
- One year registered agent service
- Custom Operating Agreement
- EIN application
- Banking introduction letter
- Digital delivery within 24 hours of approval
- Compliance calendar
- Dedicated email and WhatsApp support
No hidden fees. No upsells. The price listed is the price you pay.
Form your South Carolina LLC today
$359 all-in for US residents. $459 for international filers. Formed in 3-5 business days.
Start My South Carolina LLC →