Decide on the legal structure of your business. See our business tax structure page. Common options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• C-Corporation (C-Corp)
• S-Corporation (S-Corp)
• Nonprofit

For more information, see our Tax Structure Guide!

North Carolina does not require you to reserve a business name before registration, but it’s a good idea to ensure your desired name is available:

• Check Name Availability: North Carolina Business Entity Search
• Reserve a Business Name: Fee: $30.
  • File Online 

Submit the necessary formation documents based on your business structure to the North Carolina Secretary of State:

• LLC: File Articles of Organization.

  • Fee: $125.
  • File Online
  • Download Forms 

• Corporation: File Articles of Incorporation.

  • Fee: $125.
  • File Online 
  • Download Forms 

If operating under a name different from your legal business name, register an Assumed Business Name (DBA) with the Register of Deeds in the county where your business operates:

• Fees vary by county.
• Contact your county Register of Deeds for details.
  • Locate your Register of Deeds: https://www.ncard.us/

If your business will hire employees or sell goods, register with the North Carolina Department of Revenue:

• Sales and Use Tax Number: Required for businesses selling taxable goods or services.
  • Register Online 
• Employer Taxes: Register for withholding and unemployment taxes if you have employees.
  • Employer Registration 

Certain businesses may require additional permits or licenses depending on their industry or location:

• Use North Carolina’s Business Licensing Portal to identify required licenses:
  • https://edpnc.com/start-or-grow-a-business/start-a-business/licensing-requirements/

Separate your personal and business finances by opening a business bank account using:

• Your EIN (Employer Identification Number).
• Formation documents or operating agreement.

• Annual Report: LLCs and Corporations must file an Annual Report with the North Carolina Secretary of State:
  • Fee: $200 for Corporations, $202 for LLCs (online filing includes a small convenience fee).
  • File Online

• North Carolina Secretary of State – Business Services: https://www.sosnc.gov/divisions/business_registration
• North Carolina Department of Revenue: https://www.ncdor.gov/
• North Carolina Small Business Development Center (SBDC): https://www.sbtdc.org/