North Carolina Compliance Guide

Filing requirements, deadlines, and fees for North Carolina business entities.

Registrar: North Carolina Secretary of State ·Entity types: LLC, Corporation, LP, GP

Filing Obligations

Annual Report

Annual

North Carolina entities must file an annual report by April 15 each year.

Deadline

April 15

Fee

$25

Late Penalty

$200 penalty; administrative dissolution

Filing Method

Online

Applies to:CorporationLLCLPOfficial source

Key Dates

April 15Annual report due

Frequently Asked Questions

When is the North Carolina annual report due?

April 15 each year for all entity types.

How much is the NC annual report?

$25 per year.

Does North Carolina have a franchise tax?

Yes. North Carolina imposes a franchise tax on corporations at $1.50 per $1,000 of the largest of three alternate bases, with a $200 minimum.

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.