Does South Carolina require LLC annual reports?

No, South Carolina doesn't require LLCs to file annual reports with the Secretary of State's Office. A full-text read of Title 33 Chapter 44 finds no annual report provision at all, so there is no recurring state filing fee and no annual paperwork at the Secretary of State. It is one of seven states with no LLC annual report. That exemption is narrower than it sounds. The Department of Revenue is explicit that an LLC not taxed as a corporation is not subject to the annual report or the License Fee, which means the exemption depends on your tax classification. An LLC that elects C-corp or S-corp treatment must file a CL-1 Initial Annual Report of Corporations with a $25 initial License Fee within 60 days of commencing business in South Carolina, then pay an annual License Fee of 0.1% of capital and paid-in surplus plus $15, with a $25 minimum every year. You also remain responsible for federal filings, for any local business license your county or municipality requires, and for keeping a registered agent on file. To stay in good standing, confirm your federal tax classification, check with your county or city about a local business license, and verify your registered agent record with the Secretary of State.

What compliance requirements do South Carolina LLCs have instead?

South Carolina LLCs must maintain a registered agent in the state, keep detailed internal records current, file federal and state tax returns, and comply with industry-specific regulations. Requirements that are significantly simpler than corporations but still legally binding. Specifically, your LLC must designate a South Carolina registered agent with a physical street address (not a PO box) registered with the Secretary of State. You're required to maintain current membership records, operating agreements, and financial documentation, accessible to members upon request. LLCs file federal returns through the IRS and any South Carolina returns the Department of Revenue requires on the schedule that matches the federal return for your tax classification. If your LLC operates in a regulated industry such as healthcare, financial services, or professional services, you must obtain and maintain the relevant licenses through the appropriate state boards. The practical implication is that South Carolina removes the annual report but not the risk. Under S.C. Code Section 33-44-809 the Secretary of State may begin administrative dissolution if the LLC does not pay a fee, tax, or penalty imposed by the chapter or other law within sixty days after it is due, and Section 33-44-810 completes the dissolution if the ground is not cured within sixty days after service of notice. Reinstatement costs $25. Contact the Secretary of State's Business Filings Division to confirm your registered agent status and verify which industry licenses apply.

Are there any ongoing fees for South Carolina LLCs?

For a standard pass-through LLC, no. South Carolina charges no recurring state entity fee after formation. Once you pay the $110 Articles of Organization fee set by S.C. Code Section 33-44-1204(a)(1), there is no annual report fee and no franchise tax at the Secretary of State, so recurring cost there is $0. Two exceptions are worth knowing. First, an LLC that elects corporate tax treatment owes the Department of Revenue a one-time $25 CL-1 initial License Fee plus an annual License Fee of 0.1% of capital and paid-in surplus plus $15, minimum $25 a year. Second, local government still applies: many South Carolina counties and municipalities require their own business license, with fees set locally rather than by the state. You also remain responsible for income taxes on LLC profits. This structure makes South Carolina genuinely cost-effective compared with states that bill annually. To confirm you are not missing anything, contact your county or city licensing office and check your tax classification with your accountant.

How do I keep my South Carolina LLC in good standing?

To keep your South Carolina LLC in good standing, maintain a registered agent with a physical South Carolina address at all times, and file a statement of change with the Secretary of State, $10, whenever the agent or designated office changes. File every federal and South Carolina return your tax classification calls for, on that classification's schedule, and pay anything the Department of Revenue assesses. Update your operating agreement when membership or management changes, and keep records including member decisions and financial statements. Comply with local business licensing in every county or municipality where you operate. Unlike most states, South Carolina requires no annual report and no renewal fee, which removes the single most common way LLCs fall out of good standing. What remains is the tax side: under S.C. Code Section 33-44-809 the Secretary of State can begin administrative dissolution when a fee, tax, or penalty goes unpaid for sixty days after it is due, and Section 33-44-810 finishes the job if the ground is not cured within sixty days after notice. Reinstatement costs $25. Set calendar reminders for tax deadlines, verify your registered agent annually, and keep the Secretary of State's record current.

Could South Carolina add annual report requirements in the future?

Yes, South Carolina could add an annual report requirement in the future, though nothing in the South Carolina Uniform Limited Liability Company Act has ever imposed one, and the absence of a report is part of the state's competitive posture. A full-text read of Title 33 Chapter 44 today returns no annual report provision, but only the General Assembly's inaction keeps it that way. To protect your LLC, check the Secretary of State website at sos.sc.gov periodically for notices affecting business entities, and follow the General Assembly's bill tracking for LLC-related bills introduced during the legislative session. Consult a South Carolina business attorney if you see proposed annual reporting legislation. Early awareness gives you time to adjust compliance procedures and accounting systems before a deadline exists, which is far cheaper than discovering a new requirement after the fact and dealing with a delinquency you did not know you had.

LLC Guide

South Carolina LLCs Don't File Annual Reports

South Carolina's LLC Act contains no annual report requirement, so recurring Secretary of State cost is $0. Here is what you do have to keep up with to hold your SC LLC in good standing.

By Edmond Hui · Last updated: August 2026

South Carolina LLCs have no annual report requirement. There is no recurring report to file with the state. See details below.

Read this guide for another state:

Step diagram for South Carolina LLC compliance, showing the 5 steps a state that requires no annual report still asks of an LLC. — What South Carolina asks of an LLC each year, in a state that requires no annual report. Source: South Carolina Secretary of State.

Annual Report at a Glance

Due Date	None required
Fee	No annual report required
Filing Method	Not applicable - no annual report required
Late Penalty	None. Title 33 Chapter 44 contains no annual report and no report late fee.
Sos Filing Url	https://sos.sc.gov/online-filings/business-entities

How to File

1
Understand South Carolina's No Annual Report Policy
A full read of the South Carolina Uniform Limited Liability Company Act, Title 33 Chapter 44, turns up no annual report provision anywhere, so there is no report to file with the Secretary of State and no annual fee. Recurring Secretary of State cost for a South Carolina LLC is $0.
2
Maintain Your Registered Agent
Keep a registered agent with a South Carolina street address on file at all times, and file a statement of change with the Secretary of State when the agent or the designated office changes. Changing the designated office or agent costs $10.
3
Keep Internal Records Current
Keep your operating agreement, membership and transfer records, and financial records current and available to members. South Carolina asks for none of this to be filed, and the LLC Act does not require an LLC to hold meetings or keep minutes, so treat those as optional governance rather than a compliance duty. The records still matter: they are what evidences who owns and controls the LLC when a bank, a buyer or a court asks.
4
File Required Tax Returns
File federal returns for your tax classification (Form 1065 for a partnership-taxed LLC, for example) plus any South Carolina returns you owe. One wrinkle matters here: the Department of Revenue states that an LLC not taxed as a corporation is not subject to the annual report or the License Fee, but an LLC that elects corporate treatment must file a CL-1 with a $25 initial License Fee within 60 days of commencing business and then pay an annual License Fee of 0.1% of capital and paid-in surplus plus $15, with a $25 minimum.
5
Monitor for Legislative Changes
Periodically check the South Carolina Secretary of State website at sos.sc.gov for any changes to LLC compliance requirements or new filing obligations.

Ready to file your annual report?

Go directly to the South Carolina Secretary of State portal.

File at South Carolina SOS →

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.

Frequently Asked Questions

: No, South Carolina doesn't require LLCs to file annual reports with the Secretary of State's Office. A full-text read of Title 33 Chapter 44 finds no annual report provision at all, so there is no recurring state filing fee and no annual paperwork at the Secretary of State. It is one of seven states with no LLC annual report. That exemption is narrower than it sounds. The Department of Revenue is explicit that an LLC not taxed as a corporation is not subject to the annual report or the License Fee, which means the exemption depends on your tax classification. An LLC that elects C-corp or S-corp treatment must file a CL-1 Initial Annual Report of Corporations with a $25 initial License Fee within 60 days of commencing business in South Carolina, then pay an annual License Fee of 0.1% of capital and paid-in surplus plus $15, with a $25 minimum every year. You also remain responsible for federal filings, for any local business license your county or municipality requires, and for keeping a registered agent on file. To stay in good standing, confirm your federal tax classification, check with your county or city about a local business license, and verify your registered agent record with the Secretary of State.
: South Carolina LLCs must maintain a registered agent in the state, keep detailed internal records current, file federal and state tax returns, and comply with industry-specific regulations. Requirements that are significantly simpler than corporations but still legally binding. Specifically, your LLC must designate a South Carolina registered agent with a physical street address (not a PO box) registered with the Secretary of State. You're required to maintain current membership records, operating agreements, and financial documentation, accessible to members upon request. LLCs file federal returns through the IRS and any South Carolina returns the Department of Revenue requires on the schedule that matches the federal return for your tax classification. If your LLC operates in a regulated industry such as healthcare, financial services, or professional services, you must obtain and maintain the relevant licenses through the appropriate state boards. The practical implication is that South Carolina removes the annual report but not the risk. Under S.C. Code Section 33-44-809 the Secretary of State may begin administrative dissolution if the LLC does not pay a fee, tax, or penalty imposed by the chapter or other law within sixty days after it is due, and Section 33-44-810 completes the dissolution if the ground is not cured within sixty days after service of notice. Reinstatement costs $25. Contact the Secretary of State's Business Filings Division to confirm your registered agent status and verify which industry licenses apply.
: For a standard pass-through LLC, no. South Carolina charges no recurring state entity fee after formation. Once you pay the $110 Articles of Organization fee set by S.C. Code Section 33-44-1204(a)(1), there is no annual report fee and no franchise tax at the Secretary of State, so recurring cost there is $0. Two exceptions are worth knowing. First, an LLC that elects corporate tax treatment owes the Department of Revenue a one-time $25 CL-1 initial License Fee plus an annual License Fee of 0.1% of capital and paid-in surplus plus $15, minimum $25 a year. Second, local government still applies: many South Carolina counties and municipalities require their own business license, with fees set locally rather than by the state. You also remain responsible for income taxes on LLC profits. This structure makes South Carolina genuinely cost-effective compared with states that bill annually. To confirm you are not missing anything, contact your county or city licensing office and check your tax classification with your accountant.
: To keep your South Carolina LLC in good standing, maintain a registered agent with a physical South Carolina address at all times, and file a statement of change with the Secretary of State, $10, whenever the agent or designated office changes. File every federal and South Carolina return your tax classification calls for, on that classification's schedule, and pay anything the Department of Revenue assesses. Update your operating agreement when membership or management changes, and keep records including member decisions and financial statements. Comply with local business licensing in every county or municipality where you operate. Unlike most states, South Carolina requires no annual report and no renewal fee, which removes the single most common way LLCs fall out of good standing. What remains is the tax side: under S.C. Code Section 33-44-809 the Secretary of State can begin administrative dissolution when a fee, tax, or penalty goes unpaid for sixty days after it is due, and Section 33-44-810 finishes the job if the ground is not cured within sixty days after notice. Reinstatement costs $25. Set calendar reminders for tax deadlines, verify your registered agent annually, and keep the Secretary of State's record current.
: Yes, South Carolina could add an annual report requirement in the future, though nothing in the South Carolina Uniform Limited Liability Company Act has ever imposed one, and the absence of a report is part of the state's competitive posture. A full-text read of Title 33 Chapter 44 today returns no annual report provision, but only the General Assembly's inaction keeps it that way. To protect your LLC, check the Secretary of State website at sos.sc.gov periodically for notices affecting business entities, and follow the General Assembly's bill tracking for LLC-related bills introduced during the legislative session. Consult a South Carolina business attorney if you see proposed annual reporting legislation. Early awareness gives you time to adjust compliance procedures and accounting systems before a deadline exists, which is far cheaper than discovering a new requirement after the fact and dealing with a delinquency you did not know you had.

Sources

Each entry below is a document recorded in our verified South Carolina sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

sos.sc.gov/online-filings/business-entitiesSouth Carolina Secretary of State: business entity filings
scstatehouse.gov/code/t33c044.phpSouth Carolina statute: annual report exemption
scstatehouse.gov/code/t12c020.phpSouth Carolina statute: Annual Report and License Fee
dor.sc.gov/business-income-taxes/corporateSouth Carolina Department of Revenue: file the Annual Report and License Fee

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

Annual Report at a Glance

How to File

Understand South Carolina's No Annual Report Policy

Maintain Your Registered Agent

Keep Internal Records Current

File Required Tax Returns

Monitor for Legislative Changes

Frequently Asked Questions

Sources

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