Stay compliant in North Carolina

Most of these dates repeat every year. Put them on a calendar now.

What’s different in North Carolina

• The LLC annual report is the big one. $200 a year ($203 online), due April 15, for as long as the LLC exists, even with no business. A corporation’s report is $25.
• Corporations pay franchise tax every year, at least $200, to the Department of Revenue with the corporate return. S corporations too. LLCs don’t, unless they elect to be taxed as corporations.
• No late fee, but dissolution. Miss the annual report and the state doesn’t fine you. It mails a notice and then administratively dissolves the entity. Getting it back costs $100 plus the missed reports.

Your North Carolina calendar

What	When	Cost
LLC annual report, with the Secretary of State	Every year by April 15, starting the year after formation	$200 on paper, $203 online
Corporation annual report, with the Secretary of State	Every year by the 15th day of the fourth month after the fiscal year ends (April 15 for a calendar year)	$25 on paper, $21 online
Corporation franchise tax, with the Department of Revenue	the 15th day of the fourth month after the income year ends, with the corporate return	$1.50 per $1,000 of its tax base, at least $200 and at most $500 on the first million dollars; S corporations pay $200 on the first million dollars
Corporate income tax, with the Department of Revenue	Return due the 15th day of the fourth month after the income year ends	2% of state net income for 2026 and 2027, 1% for 2028 and 2029, 0% after 2029
Nonprofit corporation annual report, with the Secretary of State	Every year by November 15, starting January 1, 2027	$25 on paper, $18 online
Registered LLP annual report, with the Secretary of State	Every year by the 15th day of the fourth month after the fiscal year ends	$200
Sales and use tax returns, with the Department of Revenue	Quarterly by the last day of January, April, July and October when you owe under $100 a month; monthly by the 20th of the following month above that, with a prepayment from $20,000 a month	The tax you collected
Withholding returns, with the Department of Revenue	Quarterly by the last day of the month after the quarter ends under $250 a month; monthly by the 15th of the following month up to $2,000; more often above that	The tax you withheld
Unemployment tax and wage report, with DES	Every quarter by the last day of the month after each quarter ends	1% of the first $34,200 per employee for a new employer in 2026
Assumed business name, with the county register of deeds	Nothing yearly; it stays in effect until it is withdrawn; there is no renewal	No renewal fee

The corporate income tax row is for C corporations, including an LLC taxed as one; S corporations are not subject to it. A sole proprietor has the sales tax and employer rows that apply, plus personal income tax at 3.99% on their own return. Limited partnerships, professional corporations and PLLCs file no annual report with the Secretary of State. The first LLC report is due April 15 of the year after the calendar year in which the articles of organization took effect; the first nonprofit report is due November 15 of the year after the calendar year the corporation was formed.

Do this

1. File the annual report online after the first of the year from the Secretary of State’s annual report page: search your company, then choose File an Annual Report. Online reports are filed almost immediately; a mailed report can wait months. Ignore mail offering priority filing for a fee. The Secretary of State warns about vendors pushing priority or early annual report filing for extra fees.
2. Pay franchise tax with the corporate return. A corporation files both with the Department of Revenue by the 15th day of the fourth month after the income year ends, with the corporate return; its corporate income and franchise tax page has the forms. The franchise tax rate is $1.50 per $1,000 of its tax base, with a floor of $200.
3. File each sales tax and withholding return on time through the Department of Revenue’s eServices. Your schedule is set from how much you collect or withhold, and the Department tells you when it changes.
4. File the quarterly tax and wage report in NCSUITS by the last day of the month after each quarter ends, once DES has found you liable.
5. Keep your registered agent current. The agent’s duty is to forward any notice, process or demand served on it to the business, so an agent who has moved means notices you never see. Update the agent and the registered office with the Secretary of State when either changes.
6. Nonprofits, add November 15 to the calendar. The new report starts January 1, 2027; a nonprofit formed in 2026 files its first by November 15 of the year after the calendar year the corporation was formed.
7. Dissolved? Reinstate. Apply for reinstatement online: $100 plus every missed annual report and its fee. Online applications go straight into the review queue; paper ones take longer and are rejected more often.

What you get back

A filed annual report on your company’s public record, almost immediately when you file online, and payment confirmations from the Department of Revenue and DES. If you had to reinstate, your entity returns to active status once the Secretary of State files the application.