South Carolina · Corporation
How to Start a Corporation in South Carolina
South Carolina folds the first tax-side report into the formation filing, so the paperwork is one packet and not two trips.
See the stepsShort answer
To start a corporation in South Carolina, file Articles of Incorporation with the Secretary of State and include the CL-1 Initial Annual Report of Corporations. At checkout that is $250 for South Carolina plus $123.75 for our formation, $373.75 before card processing. The state fee is $135 in total, which includes a $25 CL-1 license fee. After that, you pay an annual license fee of 0.1% of capital and paid in surplus plus $15, never less than $25.
Last checked .How do I incorporate in South Carolina, step by step?
South Carolina splits the paperwork between two agencies. The Secretary of State files your articles, and the CL-1 Initial Annual Report goes in the same packet with a $25 license fee. No annual report goes to the Secretary of State.
Choose and check the name
Check availability with the Secretary of State's online business entity search before you build a logo or website around the name. See the South 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 with cl-1
File the Articles of Incorporation (Form F0001) with CL-1 with South Carolina. The fee at our checkout is $250. 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 South Carolina board consists of one or more individuals, and the officers are whatever the bylaws or the board set. 4 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 South Carolina Department of Revenue (MyDORWAY): withholding account for employees; filing a corporate return also registers you with SCDOR. 9
File the annual report
Put the first deadline on your calendar before you file anything else. See the South Carolina annual report page and the filings below.
How much does it cost to incorporate in South Carolina?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $250 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $373.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $428.20 | At filing |
| With the Day-One Bundle | $472 | At filing |
| South Carolina annual corporate license fee, minimum (each year) | $25 7 | with the corporate return |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. State fees: $110 articles + $25 CL-1 license fee = $135, the state's published total; the other $115 of the $250 is not itemized on the state's fee schedule.
South Carolina at a glance
| Question | South Carolina |
|---|---|
| Formation filing and state fee | Articles of Incorporation (Form F0001) with CL-1, $135 1 |
| Name rule | Must contain Corporation, Incorporated, Company or Limited, or Corp., Inc., Co. or Ltd. 2 |
| Registered agent | Registered agent: an SC-resident individual, or a domestic or qualified entity, whose business office is the registered office 3 |
| Directors and officers | At least 1 director; officers: as described in the bylaws or appointed by the board; no statutory minimum set 4 |
| First report after filing | Initial Annual Report of Corporations (CL-1), $25, due filed with the articles; DOR rule is within 60 days of doing business in the state 5 |
| Annual report | Annual report (Schedule D of the SC1120 corporate return, filed with the Department of Revenue), no state fee, due with the SC1120 return, by the 15th day of the fourth month after year-end 6 |
| Franchise or minimum tax | South Carolina annual corporate license fee: 0.1% of capital and paid in surplus, plus $15, never less than $25, due with the corporate return 7 |
| Corporate income tax | 5% flat, minimum $25 8 |
Do I need a registered agent in South Carolina?
A South Carolina corporation must keep a registered office and a registered agent, who can be an SC-resident individual or an entity, whose business office is the same as the registered office. 3 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. South Carolina registered agent rules.
What goes in the South Carolina articles of incorporation with cl-1?
File the Articles of Incorporation (Form F0001) online or on paper, with the CL-1, for $135 in total. The forms page shows no expedite option.
Which annual reports and franchise taxes will a South Carolina corporation owe?
Open a withholding account through MyDORWAY if you will have employees. Your annual report is Schedule D of the SC1120, due by the 15th day of the fourth month after year-end.
- South Carolina requires the CL-1 Initial Annual Report of Corporations with a one-time $25 initial license fee, filed with your articles. 5
- South Carolina corporations file their annual report as Schedule D of the SC1120 income tax return with the Department of Revenue, not with the Secretary of State. 6
- South Carolina corporations pay an annual license fee of 0.1% of capital and paid in surplus plus $15, never less than $25. 7
- A South Carolina C corporation pays a flat 5% on South Carolina taxable income, plus the annual license fee (minimum $25). 8
How do I start an S corp in South 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. South Carolina follows a valid federal S election; the corporation files SC1120S. 10
We file Form 2553 for $165. Run your own numbers in the calculator or read South Carolina: S corp or C corp.
Should I form a corporation or an LLC in South 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 South Carolina.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in South Carolina as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in South 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 South Carolina corporation
We file it for $123.75 plus the state fee ($250), 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 South Carolina?
$135: $110 for the articles and a $25 license fee for the required CL-1. The annual license fee is then 0.1% of capital and paid in surplus plus $15, never less than $25.
What is the CL-1 in South Carolina?
The Initial Annual Report of Corporations, filed with your articles with a one-time $25 initial license fee.
Does a South Carolina corporation file an annual report with the Secretary of State?
No. It files Schedule D of the SC1120 with the Department of Revenue.
How many directors does a South Carolina corporation need?
One. The bylaws or board set the officers.
Sources 11 links, checked Nov 7, 2026
- South Carolina charges $110 for the Articles of Incorporation, and the required CL-1 adds a $25 license fee, so you send $135 in total. businessfilings.sc.gov, checked Nov 7, 2026
- A South Carolina corporate name must contain the word corporation, incorporated, company or limited, or the abbreviation corp., inc., co. or ltd. scstatehouse.gov, checked Nov 7, 2026
- A South Carolina corporation must keep a registered office and a registered agent, who can be an SC-resident individual or an entity, whose business office is the same as the registered office. scstatehouse.gov, checked Nov 7, 2026
- A South Carolina board consists of one or more individuals, and the officers are whatever the bylaws or the board set. scstatehouse.gov, checked Nov 7, 2026
- South Carolina requires the CL-1 Initial Annual Report of Corporations with a one-time $25 initial license fee, filed with your articles. dor.sc.gov, checked Nov 7, 2026
- South Carolina corporations file their annual report as Schedule D of the SC1120 income tax return with the Department of Revenue, not with the Secretary of State. dor.sc.gov, checked Nov 7, 2026
- South Carolina corporations pay an annual license fee of 0.1% of capital and paid in surplus plus $15, never less than $25. dor.sc.gov, checked Nov 7, 2026
- A South Carolina C corporation pays a flat 5% on South Carolina taxable income, plus the annual license fee (minimum $25). dor.sc.gov, checked Nov 6, 2026
- Register for a South Carolina withholding account through the Department of Revenue's MyDORWAY portal. dor.sc.gov, checked Nov 7, 2026
- South Carolina follows a valid federal S election; the corporation files SC1120S. dor.sc.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.