North Carolina Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the North Carolina Department of the Secretary of State, Business Registration Division and other official sources listed below

Short answer: North Carolina LLCs file the Annual Report each year (April 15 of each year after the year of creation; fee $203 online / $200 paper). Corporations: 15th day of the fourth month following the corporation's fiscal year end (April 15 for a December 31 fiscal year end), fee $21 online / $25 paper.

North Carolina annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (optional)

North Carolina · LLC

Annual Report: April 15 of each year after the year of creation

State fee: $203 online / $200 paper
If you file late: No late fee stated by the state

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 3 official sources: [1] sosnc.gov [2] sosnc.gov [3] sosnc.gov

North Carolina LLC: Annual Report

Due: April 15 of each year after the year of creation
How often: Every year
First report: April 15 of the year after the LLC is formed
State fee: $203 online / $200 paper — Paper; $203 online (includes a $3 electronic fee for credit cards; ACH electronic fee is $2)
Late fee: None stated by the state
Grace period: After a Notice of Grounds for Administrative Dissolution is issued for missing annual reports, the LLC has 60 days to file the delinquent reports
Dissolution: If the annual report is not filed, the Secretary of State issues a Notice of Grounds for Administrative Dissolution; if the delinquent reports are not filed within 60 days, the LLC is administratively dissolved
Reinstatement: Application for Reinstatement (Form L-08): $100, plus every delinquent annual report at $200 each. Reinstatement relates back to the date of dissolution

Sources: [1] sosnc.gov · [2] sosnc.gov · [3] sosnc.gov

North Carolina corporation: Annual Report

Due: 15th day of the fourth month following the corporation's fiscal year end (April 15 for a December 31 fiscal year end)
How often: Every year
First report: 15th day of the fourth month after the end of the first fiscal year (April 15 of the year after incorporation for calendar-year corporations)
State fee: $21 online / $25 paper — SOS due-dates page lists Online $21.00 (marked as including the $3 credit card electronic fee) and Paper $25.00. Corporate franchise tax is filed separately with the Department of Revenue on Form CD-405/CD-401S (listed separately)
Late fee: None stated by the state
Grace period: 60 days after a Notice of Grounds for Administrative Dissolution to file the delinquent reports
Dissolution: Notice of Grounds for Administrative Dissolution for missing annual reports; administrative dissolution if not cured within 60 days
Reinstatement: Application for Reinstatement (Form B-08): $100, plus each delinquent annual report at $25

Sources: [1] sosnc.gov · [2] sosnc.gov · [3] sosnc.gov

North Carolina nonprofit corporation

No annual or biennial report is required. Nonprofit corporations are not listed among the entities that file Secretary of State annual reports.

Sources: [1] sosnc.gov · [2] sosnc.gov

North Carolina franchise, privilege and minimum taxes

Corporate franchise tax (with Form CD-405 C corporation return) (North Carolina Department of Revenue) — $1.50 per $1,000 of tax base, maximum $500 on the first $1,000,000 (tax years beginning on or after January 1, 2025); minimum $200, including inactive corporations without assets. Due: 15th day of the fourth month after the close of the income year (April 15 for calendar-year corporations).
S corporation franchise tax (with Form CD-401S) (North Carolina Department of Revenue) — $200 for the first $1,000,000 of tax base plus $1.50 per $1,000 above; minimum $200. Due: 15th day of the fourth month following the close of the income year (April 15 for calendar-year S corporations).

Foreign (out-of-state) LLCs and corporations registered in North Carolina

LLC: Foreign LLCs file the same $200 ($203 online) annual report by April 15; non-filing leads to administrative revocation of the certificate of authority, cured by filing one current annual report with a reinstatement/requalification application
Corporation: Foreign corporations file the same annual report on the fiscal-year schedule; revocation for non-filing

Good to know

North Carolina LLC annual reports cost $200 ($203 online) and are due April 15, starting the year after formation.
Corporation annual reports are due the 15th day of the 4th month after fiscal year end, not a fixed date.
Every North Carolina corporation (C or S) owes at least $200 franchise tax per year to the Department of Revenue, even if inactive.
Missing annual reports triggers a Notice of Grounds; you have 60 days to cure before administrative dissolution.

North Carolina annual report FAQ

When is the North Carolina LLC annual report due?

Annual Report: April 15 of each year after the year of creation. First report: April 15 of the year after the LLC is formed. Use the calculator on this page with your formation date to get the exact date.

How much is the North Carolina annual report fee?

LLC: $203 online / $200 paper (Paper; $203 online (includes a $3 electronic fee for credit cards; ACH electronic fee is $2)). Corporation: $21 online / $25 paper (SOS due-dates page lists Online $21.00 (marked as including the $3 credit card electronic fee) and Paper $25.00. Corporate franchise tax is filed separately with the Department of Revenue on Form CD-405/CD-401S (listed separately)). Nonprofit corporation: No report. These are state fees; portal or card fees may apply.

What happens if I file my North Carolina annual report late?

If the annual report is not filed, the Secretary of State issues a Notice of Grounds for Administrative Dissolution; if the delinquent reports are not filed within 60 days, the LLC is administratively dissolved.

Where do I file the North Carolina annual report?

With the North Carolina Department of the Secretary of State, Business Registration Division, online at www.sosnc.gov/divisions/business_registration.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the North Carolina Department of the Secretary of State, Business Registration Division before filing.