Start a Business in North Carolina
North Carolina has emerged as a top destination for startups and small businesses, with Research Triangle Park anchoring a thriving tech ecosystem. The state offers competitive filing fees, a flat corporate tax rate, and a growing population that provides both talent and customers.
Filing Fees
| Entity Type | Filing Fee |
|---|---|
| LLC | $125 |
| Corporation | $125 |
| Nonprofit | $60 |
| DBA / Trade Name | $26 |
| Annual Report | $200 |
Annual report fee of $200; separate franchise tax for corporations based on capital stock
Processing Times
- Standard: 5-10 business days
- Expedited: Same day ($200 fee)
- Online: Available via NC SOS online portal
Key Facts
- Flat corporate tax rate of 2.5% — one of the lowest in the nation
- LLC filing fee of $125 with online filing available
- Annual report due by April 15 ($200 fee)
- No publication requirement for LLC formation
- Research Triangle Park provides access to university talent and resources
Compliance Deadlines
| Item | Due | Penalty |
|---|---|---|
| Annual Report | April 15 annually | Administrative dissolution |
| State Tax Return | April 15 (follows federal) | Penalties and interest |
| Registered Agent | Maintain continuously | Administrative dissolution |