How to Start an LLC in South Carolina (2026)
To start an LLC in South Carolina, you submit Articles of Organization to the Secretary of State's office and pay a $110 filing fee. South Carolina has no periodic report for a standard LLC. A corporate tax election adds the Department of Revenue's License Fee.
This guide walks you through forming a new domestic LLC in South Carolina, step by step. It then explains what the state expects from you once the filing is approved.
Registering an LLC formed elsewhere to do business here works differently. You'll file a Certificate of Authority rather than Articles of Organization, and the FAQs below cover that path.
Quick Summary
- Check your name before you file. South Carolina rejects near-identical names, and a rejected filing wastes a trip to the mailbox or portal.
- A member can act as your registered agent. That agent's address becomes a public record anyone can look up.
- Don't overthink your name for restricted words. South Carolina's LLC Act sets no banned-word list beyond the basic naming rule.
South Carolina LLC Requirements at a Glance
Here's the fastest way to see what South Carolina expects from a new LLC. It's pulled straight from the Secretary of State and the Department of Revenue. That way you don't have to dig through either agency's site yourself.
| LLC requirement | State-specific answer |
|---|---|
| Filing document | Articles of Organization (§33-44-202, §33-44-203), SC Secretary of State forms |
| Filing authority | South Carolina Secretary of State, Business Entities Online |
| State filing fee | $110 flat, mail or online |
| Online filing | Yes, Business Entities Online |
| Processing time | Online: same or next business day. Mail: no fixed turnaround currently published. |
| Registered agent | An SC-resident individual, a domestic corporation, another LLC, or a foreign corporation/LLC authorized in SC, with a continuously maintained SC street address (§33-44-108) |
| Annual report | None for a standard LLC. Corporate or S-corp election adds a CL-1 filing plus an annual License Fee (min $25) to the Department of Revenue |
| Publication required? | No. The LLC Act's only publication rule is optional, for a dissolved LLC notifying creditors (§33-44-808) |
| State business tax | None for a pass-through LLC. Corporate or S-corp election brings 5% income tax plus the annual License Fee (min $25) to the Department of Revenue |
| Last verified | September 4, 2026 |
How to Start an LLC in South Carolina: 5 Steps
These five steps take your LLC from an idea to a filed business. They're in the order the state actually expects you to complete them.
Step 1: Choose and check your LLC name
Your name must include a limited liability company designator. Options include "limited liability company," "limited company," or an abbreviation like "L.L.C.," "LLC," "L.C.," or "LC," among others.
Your name also has to be distinguishable. It must differ from every other business name already on file with the Secretary of State [1].
Look up an LLC in South Carolina before you get attached to a name. A name too close to one on file gets turned down.
If you're not ready to file yet, you can hold a name instead. The reservation runs a nonrenewable 120-day period, for $25.
Step 2: Appoint a registered agent
Every LLC must name a registered agent with a continuous street address in the state. That agent can be an SC resident, a domestic corporation or another LLC. An out-of-state corporation or LLC can serve too, if it's authorized to do business in South Carolina.
A member or manager can fill this role for $0. A registered agent service in South Carolina keeps that address off the public record instead, if privacy matters to you.
If you need to swap agents later, though, changing a registered agent in South Carolina is a simple follow-up filing you can handle anytime.
Step 3: File the Articles of Organization with the Secretary of State
Once your name and agent are set, it's time to submit the Articles of Organization. You can file either through Business Entities Online or by mail to the Secretary of State's office.
This filing is what actually creates your LLC. The next section breaks down every field on the form, plus what to expect once you submit it.
You don't have to fill out the form yourself. An LLC formation service in South Carolina can handle the filing for you. The general how to start an LLC overview has more on the basics.
Step 4: Create an operating agreement
There's no legal requirement to have an operating agreement here. The one you write doesn't even need to be in writing to count.
Skip it, and Chapter 44's default rules step in under §33-44-103. They cover how members and managers deal with each other.
Step 5: Get an EIN
You can get an Employer Identification Number at no cost from irs.gov. The IRS issues it immediately for online applications. You'll need it to open a business bank account, hire employees or register for a Retail License or Withholding account with the Department of Revenue.
Filing the Articles of Organization in South Carolina: What to Expect
The Articles of Organization is short, but every field matters. Here's what to expect from the moment you open the form to the moment your LLC exists.
1. What the form asks for
The form wants your LLC's name and the street address of your designated office. It also wants your registered agent's name and street address. Add the name and address of each organizer too.
If you're forming a term company, you'll state the term. If managers rather than members will run daily operations, you'll list each initial manager's name and address. There's also a checkbox for whether any members agree to be personally liable for the company's debts.
2. Fee and payment methods
The filing fee is $110 whether you file online or by mail. Online filers pay by card through Business Entities Online. If you're mailing it in, write a check or money order payable to the "SC Secretary of State." Sign it too.
An unsigned check is one of the state's own listed reasons for bouncing a filing. So is one made out to the wrong payee.
3. Processing times
File online, and the state typically processes your filing the same business day or the next one. Mail doesn't come with a published turnaround, so plan around it with how long LLC approval takes in South Carolina.
| Filing method | Processing time |
|---|---|
| Online | Same or next business day |
| Not published. No fixed turnaround currently posted by the agency | |
| In person | Not published separately from mail |
| Expedited | Not offered |
| Current state estimate | Not published |
4. Where to file by mail or in person
You can send paper filings to the Secretary of State's Office. Or drop them off there in person. The address is 1205 Pendleton Street, Suite 525, Columbia, SC 29201.
5. Common reasons filings are rejected
The Secretary of State publishes its own list of what trips filers up most often. A name that isn't distinguishable from one already on file tops it. Other reasons include a missing organizer name or address, or a missing or defective signature.
A missing registered agent name or SC street address counts too. Payment problems, like a filing fee that's short or a check made out wrong, round out the list.
6. What you receive when it is approved
Once the Secretary of State accepts your filing, your LLC exists as of that filing date. The office then sends a receipt for the record and your fee to you or your representative.
A lender or a landlord might later ask for formal proof that your LLC is in good standing. You can request a Certificate of Existence for $10.
What It Costs to Start an LLC in South Carolina
The filing fee is the only cost every LLC here has to pay, and everything else on this list is optional depending on the choices you make. See what it costs to form an LLC in South Carolina for a fuller cost breakdown.
| Cost item | Amount |
|---|---|
| State filing fee | $110 flat, mail or online |
| Name reservation | $25, nonrenewable 120-day reservation (§33-44-106) |
| Registered agent | $0 when a member or manager serves. Commercial agents run $80-$300/year (market range, not state-priced) |
| Certified copy | $3 for the first page, $0.50 per additional page. A Certificate of Existence is $10 |
| Expedited filing | Not offered |
| Annual report | None for a standard LLC. Corporate or S-corp election adds a CL-1 filing plus an annual License Fee (min $25) to the Department of Revenue |
| Other mandatory state fees | None for a standard LLC. Corporate or S-corp election adds a one-time $25 CL-1 fee to the Department of Revenue |
You can skip the name reservation entirely if you're ready to file right away. A registered agent costs nothing here. Just have a member or manager take the role.
Certified copies and expedited service only matter if you need paperwork faster or in a specific format, and the state doesn't even offer an expedited tier for this filing.
South Carolina-Specific Rules That Change the Process
1. Naming rules, and no separate restricted-word list
Step 1 already covers the designator and distinguishability rule. Beyond that, South Carolina's LLC Act doesn't carry its own list of words needing special approval. Some states flag words like "bank" or "insurance" directly in their LLC statute. This one skips that step.
Words tied to regulated industries still answer to those industries' own licensing rules instead of the LLC Act's naming section. The state also has no newspaper publication requirement for forming an LLC. You won't need to budget for that step at all.
2. No professional LLC option
South Carolina doesn't offer a professional LLC structure for licensed occupations. Doctors, accountants and attorneys have another option instead, one that still lets them practice under a standard business entity.
They can form a Professional Corporation or Professional Association under a separate chapter of state law. A standard LLC works too. Nothing in state law forces licensed professionals into a special entity type.
3. Members usually stay off the public filing
The Articles of Organization only name your organizers. If managers run the company, it also names your initial managers. Ordinary members of a member-managed LLC never appear on the filing. The Secretary of State's Office doesn't separately collect member names elsewhere either.
4. The License Fee only applies if you elect corporate taxation
A standard pass-through LLC owes the state no separate entity-level tax at all. Elect corporate or S-corporation taxation with the IRS, though, and South Carolina follows suit with a 5% corporate income tax.
On top of that comes an annual License Fee. A C corporation files SC1120, due the 4th month, and an S corporation files SC1120S, due the 3rd month. It runs 0.1% of capital and paid-in surplus plus $15, with a $25 minimum [2].
Weigh that License Fee against whatever tax savings the election promises. Do that before you file the paperwork with the IRS. The guide to filing LLC taxes in South Carolina breaks down each tax scenario in more depth.
5. Registering a foreign LLC works the same way, at the same price
An LLC formed in another state can still do business here. It files an Application for a Certificate of Authority. That goes to the Secretary of State. The fee matches a domestic filing.
6. A missed filing risks the LLC itself
If the Secretary of State dissolves your LLC, you have two years to reinstate it. Sometimes the dissolution traces back to a Department of Revenue tax problem.
If so, you'll need a Certificate of Tax Compliance from DOR first. It costs $60 and confirms the delinquency is cleared up.
Understanding how dissolving an LLC works in South Carolina helps here. It shows you what's at stake. That matters if you let a filing lapse.
What to Do After Your South Carolina LLC Is Approved
Getting your Articles of Organization approved is just the start of running a compliant LLC. A handful of practical tasks come next.
Open a business bank account. Bring your filed Articles of Organization and your EIN to the bank. Keeping business money separate from personal money matters. It backs up the liability protection your LLC is supposed to give you.
Handle licenses and permits. The state has no general statewide business license, so check with the city or county where you'll operate. Certain professions need a license too. It comes from the South Carolina Department of Labor, Licensing and Regulation.
Register your tax accounts. If you'll sell taxable goods or services, or hire employees, you'll need a tax account. Register for a Retail License or a Withholding account through the state's MyDORWAY portal.
| Compliance item | Deadline, fee and department |
|---|---|
| Initial report | None for a standard LLC. Corporate/S-corp election: $25 CL-1 fee, due within 60 days of starting business, to SC DOR |
| Annual or biennial report | None for a standard LLC. Corporate election files SC1120. S-corp election files SC1120S. Both add the annual License Fee (min $25) to SC DOR |
| State tax registration | A Retail License (sales/use tax) and/or a Withholding account, registered through the MyDORWAY Business Tax Application, SC Department of Revenue |
| Renewal deadline | Not applicable. South Carolina has no statewide business license, and local licenses renew on their own city or county schedule |
| Late fee | Corporate/S-corp filers only: 5%/month late-filing penalty, 0.5%/month late-payment penalty, each capped at 25%. Reinstatement needed within 2 years of dissolution |
| Responsible state department | South Carolina Secretary of State (formation filings, registered agent, reinstatement) and the South Carolina Department of Revenue (License Fee, corporate tax, tax registration) |
FAQs
Does South Carolina Allow Domestication of LLCs?
No, South Carolina doesn't allow LLC domestication. The state's domestication law only covers corporations converting into South Carolina entities. An LLC formed elsewhere registers here as a foreign LLC instead, through a Certificate of Authority.
Does South Carolina Require LLCs to Publish a Notice?
No, South Carolina doesn't require LLCs to publish a formation notice. The state's only publication rule is a voluntary one, letting a dissolved LLC notify creditors instead of new filers.
What Is South Carolina's License Fee for LLCs Taxed as Corporations?
South Carolina's License Fee for LLCs taxed as corporations only applies after a corporate or S-corp election. You make that election with the IRS. It isn't a separate franchise tax. It's an add-on line item on the same corporate income tax return.
Can a Nonresident Form an LLC in South Carolina?
Yes, a nonresident can form an LLC in South Carolina with no state residency of their own required. Only your registered agent needs a continuous South Carolina street address, and that agent doesn't have to be you.
References:
- https://www.scstatehouse.gov/code/t33c044.php
- https://dor.sc.gov/business-income-taxes/corporate/corporate-faqs
