North Carolina · Corporation
How to Start a Corporation in North Carolina
North Carolina ties your yearly report to your fiscal year and charges less for filing it online.
See the stepsShort answer
To start a corporation in North Carolina, file Articles of Incorporation with the North Carolina Secretary of State for $125. At checkout that is $128 for North Carolina plus $123.75 for our formation, $251.75 before card processing. Then file an annual report each year: $18 if you file electronically, $25 on paper, due the fifteenth day of the fourth month after your fiscal year ends.
Last checked .How do I incorporate in North Carolina, step by step?
North Carolina's annual report follows your fiscal year, so choose it before you file.
Choose and check the name
Your name must contain the word corporation, incorporated, company or limited, or the abbreviation corp., inc., co. or ltd., and be distinguishable on the Secretary of State's records. Use the business entity search. See the North Carolina name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation
File the Articles of Incorporation with North Carolina. The fee at our checkout is $128. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
A North Carolina board of directors must have one or more individuals; the bylaws or board decide the officers, and one person can hold more than one office. 6 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with North Carolina Department of Revenue: withholding identification number for employers; sales tax registration for sellers. 9
File the annual report
Put the first deadline on your calendar before you file anything else. See the North Carolina annual report page and the filings below.
How much does it cost to incorporate in North Carolina?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $128 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $251.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $306.20 | At filing |
| With the Day-One Bundle | $350 | At filing |
| Annual Report (each year) | $25 7 | 15th day of the 4th month after the close of the corporation's fiscal year |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. State fees: $125 articles + $3 electronic filing fee for card payments = $128. 1 2
North Carolina at a glance
| Question | North Carolina |
|---|---|
| Formation filing and state fee | Articles of Incorporation, $125 3 |
| Name rule | Must contain Corporation, Incorporated, Company or Limited, or an abbreviation (corp., inc., co., ltd.) 4 |
| Registered agent | Registered office in North Carolina and a registered agent: a resident individual or a business entity whose business office is the registered office 5 |
| Directors and officers | At least 1 director; officers: as described in the bylaws or appointed by the board; one person may hold more than one office 6 |
| Annual report | Annual Report, $25, due 15th day of the 4th month after the close of the corporation's fiscal year 7 |
| Corporate income tax | 2% flat, minimum $200 8 |
Do I need a registered agent in North Carolina?
A North Carolina corporation must continuously maintain a registered office in the state and a registered agent who is a resident individual or an entity at the registered office. 5 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. North Carolina registered agent rules.
What goes in the North Carolina articles of incorporation?
File with the North Carolina Secretary of State. The articles set out the name, authorized shares, registered office and agent, and each incorporator.
Which annual reports and franchise taxes will a North Carolina corporation owe?
File the annual report each year, due the fifteenth day of the fourth month after your fiscal year closes. Keep your registered agent and office current.
- North Carolina charges $25 for a paper annual report and $18 for an electronic one, due by the fifteenth day of the fourth month after the close of the corporation's fiscal year. 7
- North Carolina's corporate income tax rate is 2.00% for 2026 (down from 2.25% in 2025), and the franchise tax on a C corporation is $1.50 per $1,000 of tax base, with a maximum of $500 for the first $1,000,000 and a $200 minimum. 8
How do I start an S corp in North Carolina?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 11. North Carolina recognizes S corporations: its corporate income tax applies to C corporations, and an S corporation is not subject to it. 10
We file Form 2553 for $165. Run your own numbers in the calculator or read North Carolina: S corp or C corp.
Should I form a corporation or an LLC in North Carolina?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in North Carolina.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in North Carolina as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in North Carolina?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your North Carolina corporation
We file it for $123.75 plus the state fee ($128), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in North Carolina?
$125 for the articles. The annual report is $18 online or $25 on paper.
When is the North Carolina corporation annual report due?
By the fifteenth day of the fourth month after your fiscal year closes, April 15 for a calendar year.
How many directors does a North Carolina corporation need?
One or more, and one person can hold every office.
Does North Carolina require a registered agent for a corporation?
Yes, a resident individual or an entity at the registered office.
Sources 11 links, checked Nov 7, 2026
- North Carolina: Articles of incorporation, $125. sosnc.gov, checked Nov 7, 2026
- North Carolina: Electronic filing fee (credit card), $3. sosnc.gov, checked Nov 7, 2026
- North Carolina charges $125 to file articles of incorporation. ncleg.gov, checked Nov 7, 2026
- A North Carolina corporation's name must contain the word corporation, incorporated, company or limited, or the abbreviation corp., inc., co. or ltd. ncleg.gov, checked Nov 7, 2026
- A North Carolina corporation must continuously maintain a registered office in the state and a registered agent who is a resident individual or an entity at the registered office. ncleg.gov, checked Nov 7, 2026
- A North Carolina board of directors must have one or more individuals; the bylaws or board decide the officers, and one person can hold more than one office. ncleg.gov, checked Nov 7, 2026
- North Carolina charges $25 for a paper annual report and $18 for an electronic one, due by the fifteenth day of the fourth month after the close of the corporation's fiscal year. ncleg.gov, checked Nov 7, 2026
- North Carolina's corporate income tax rate is 2.00% for 2026 (down from 2.25% in 2025), and the franchise tax on a C corporation is $1.50 per $1,000 of tax base, with a maximum of $500 for the first $1,000,000 and a $200 minimum. ncdor.gov, checked Nov 6, 2026
- A North Carolina employer obtains its withholding identification number from the Department of Revenue. ncdor.gov, checked Nov 7, 2026
- North Carolina recognizes S corporations: its corporate income tax applies to C corporations, and an S corporation is not subject to it. ncleg.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.