Form a LLC in South Carolina

Everything you need to know about forming a LLC in South Carolina. Filing fees, requirements, timeline, and step-by-step guidance.

Want this turned into your personalized LLC roadmap for South Carolina?

Sign up free — we'll track every step, deadline, and what comes after the LLC.

Get My Roadmap
$110
Filing Fee
5-7 business days
Processing Time
Required
Registered Agent

How to File

1

Choose a Name for Your LLC

Select a unique business name that includes 'Limited Liability Company', 'LLC', or 'L.L.C.' and is distinguishable from existing entities registered in South Carolina. Use the SC Secretary of State's business name search tool to verify availability.

30 minutes

2

Designate a Registered Agent

Appoint a registered agent with a physical street address in South Carolina who is available during normal business hours to receive legal documents and official correspondence on behalf of the LLC. This can be an individual or a registered commercial agent service.

15 minutes

3

File Articles of Organization

Submit the Articles of Organization to the South Carolina Secretary of State either online through the SC Business One Stop portal or by mail, along with the $110 filing fee. The form requires the LLC name, registered agent details, principal office address, and member/manager information.

1 hour

4

Create an Operating Agreement

Although not legally required by South Carolina law, drafting an operating agreement is strongly recommended to outline ownership percentages, member roles, profit distribution, and management structure. This document helps prevent disputes and reinforces the LLC's limited liability protection.

2-4 hours

What's Next After Filing

Once your LLC is officially formed, you'll want to complete these important steps:

  • Obtain an EIN from the IRSApply for a Federal Employer Identification Number (EIN) from the IRS online at no cost, which is required for opening a business bank account, hiring employees, and filing federal taxes. Single-member LLCs without employees may still benefit from obtaining an EIN.
  • Register for State Taxes and LicensesRegister with the South Carolina Department of Revenue (SCDOR) for any applicable state taxes, such as sales tax or withholding tax, and obtain any required state or local business licenses through the SC Business One Stop portal. Some municipalities in South Carolina also require a local business license.
  • File Annual Reports and Maintain ComplianceSouth Carolina LLCs must file an annual report with the Secretary of State by the due date each year to maintain good standing and avoid administrative dissolution. Keep records updated, maintain a registered agent, and renew any required business licenses annually.

Advantages

  • No state franchise tax on LLCs, reducing the overall annual tax burden compared to many other states.
  • South Carolina does not charge a fee for the mandatory annual report filing, making ongoing compliance relatively low-cost.
  • Members enjoy personal liability protection, shielding personal assets from business debts and legal judgments.
  • Flexible management structure allows LLCs to be member-managed or manager-managed, with minimal formality requirements compared to corporations.

Considerations

  • The $110 base filing fee is slightly higher than some neighboring states, increasing initial formation costs.
  • South Carolina's LLC statute does not mandate an operating agreement, which can lead to disputes if members do not proactively create one.
  • Self-employment taxes apply to active members, as LLC profits passed through to members are subject to federal self-employment tax, which can be significant.

Annual Obligations

Annual Report Fee:$0*
Report Due:By the last day of the anniversary month of formation
* South Carolina LLCs are required to file an annual report with the Secretary of State, but as of 2024 there is no filing fee for the annual report itself. South Carolina does not impose a state-level franchise tax on LLCs. LLCs may be subject to state income tax if treated as a corporation for tax purposes, and members must report their share of LLC income on their individual South Carolina state income tax returns. Local business license renewals may have associated fees depending on the municipality.
Last verified: August 2026Source

What OpenChamber Does

We don't file paperwork for you — we guide you through doing it yourself, which saves money and helps you understand your business from day one.

Personalized Checklist

Every task you need, organized by priority and tailored to South Carolina.

Vetted Professionals

When you need help, we connect you with professionals we trust.

Progress Tracking

Never lose track of where you are or what's next.

Track Your Progress

Get a personalized checklist for forming your LLC in South Carolina — and everything that comes after.

Get Your Free Checklist

Other Business Types in South Carolina

Form an LLC in South Carolina | Filing Guide 2025 | OpenChamber