South Carolina LLC Annual Report: None Required (2026 Rules)

Nothing to file with the South Carolina Secretary of State

South Carolina asks for no annual report from an LLC. The two things that do recur are the registered agent and the yearly costs the state does have, both covered on their own pages.

South Carolina registered agent rules What a South Carolina LLC costs each year

South Carolina LLC annual report

Annual report: Not required for LLCs
Yearly state fee: None at the South Carolina Secretary of State
What recurs instead: A registered agent with a South Carolina street address, and the business's own tax filings
If the LLC lapses: $25 state fee plus the $60 tax compliance certificate, within two years

South Carolina LLC annual report rules at a glance

LLC annual report

South Carolina: Not required

Yearly report fee

South Carolina: None

Agency

South Carolina: South Carolina Secretary of State

Registered agent

South Carolina: Required; keep it current with the South Carolina Secretary of State

Dissolution for a missed report

South Carolina: Not possible; a lapsed agent is the usual cause

Reinstatement after a lapse

South Carolina: $25 state fee plus the $60 tax compliance certificate, within two years

South Carolina LLC annual report rules, 2026
Item	South Carolina
LLC annual report	Not required
Yearly report fee	None
Agency	South Carolina Secretary of State
Registered agent	Required; keep it current with the South Carolina Secretary of State
Dissolution for a missed report	Not possible; a lapsed agent is the usual cause
Reinstatement after a lapse	$25 state fee plus the $60 tax compliance certificate, within two years

State fees verified October 2026 and set by the state, not by us. Rules read from South Carolina's statutes and the pages of the South Carolina Secretary of State.

Why there is no South Carolina LLC annual report

A South Carolina LLC files no annual report with the Secretary of State. The exception is an LLC that has elected to be taxed as a corporation: it files the corporate annual report with the Department of Revenue as part of its corporate income tax return, with the state's license fee. An LLC taxed as a partnership or disregarded entity, which is most of them, has no report and no yearly Secretary of State fee.

What South Carolina requires instead

The standing requirements are a registered agent with a South Carolina street address, kept current by a statement of change, and the business's own tax registrations with the Department of Revenue, such as retail and withholding. None of them comes with a yearly Secretary of State form.

The state's $110 formation fee is therefore most of what a South Carolina LLC pays the Secretary of State over its life, which puts the state in the lower half of the five-year cost table despite the above-average formation fee.

Staying in good standing without a report

In a report state the annual report is the yearly checkpoint: it forces the owner to confirm the agent and the addresses, and the state's reminder arrives before it. South Carolina has no such checkpoint, so the record goes stale quietly. The habits that replace it are simple: keep the registered agent current and file a statement of change the week an agent or address changes; keep the operating agreement and member list up to date in the company's own records; and pull the LLC's record on the South Carolina Secretary of State business search once a year to confirm it still reads active.

Two things are easy to confuse with an annual report in South Carolina. Tax filings with the state's revenue department (income, sales, withholding, or a privilege or franchise tax where the state has one) are owed on their own schedules whatever the Secretary of State requires. And a foreign registration in another state carries that state's annual report: a South Carolina LLC registered to do business in Florida files Florida's report by May 1 even though South Carolina asks for nothing.

If the LLC lapses

An LLC administratively dissolved for a lapsed agent can be reinstated within two years for the Secretary of State's $25 fee, and the application must include a tax compliance certificate from the Department of Revenue, which costs $60. There are no back reports.

Reinstatement rules for every state, including the ones with no report, are in our guide to reinstating a dissolved LLC; we also file reinstatements.

Standard Filings is a filing service, not a law firm. This page is general information about South Carolina's LLC rules, read from the state's own statutes, fee schedules and filing pages; it is not legal or tax advice, and the state's current notice controls if the two differ.

South Carolina LLC annual report FAQ

Does South Carolina require an LLC annual report?+

No. South Carolina requires no annual or biennial report from an LLC, and there is no yearly report fee at the South Carolina Secretary of State. A South Carolina LLC files no annual report with the Secretary of State. The exception is an LLC that has elected to be taxed as a corporation: it files the corporate annual report with the Department of Revenue as part of its corporate income tax return, with the state's license fee. An LLC taxed as a partnership or disregarded entity, which is most of them, has no report and no yearly Secretary of State fee.

What does South Carolina require from an LLC instead?+

Does a South Carolina LLC pay an annual fee to the state?+

Not to the South Carolina Secretary of State: there is no annual report and no yearly report fee. The recurring costs a South Carolina LLC does have are its registered agent (nothing if an owner serves, a yearly fee if one is hired) and whatever taxes the business owes the state's revenue department, which run on their own schedules.

Can my South Carolina LLC still be dissolved?+

Do South Carolina corporations file an annual report?+

Do I still need a registered agent in South Carolina?+

Yes. Every South Carolina LLC keeps a registered agent with a street address in the state on its record, and a lapse there is the usual way a South Carolina LLC loses good standing. The agent can be an owner who lives in South Carolina or a commercial agent.