Corporation · North Carolina · 2026

What a corporation really costs in North Carolina

Every state fee and deadline for a corporation in North Carolina, from the official state source, checked October 2026.

To form

$125

Articles of Incorporation (Form B-01)

First year with the state

~$350

Filing + one round of required reports and minimum taxes

With Incorra

$125

Free filing, state fee at cost. Or $374 with Plus (agent + reports, $249/yr).

Every recurring requirement

  • North Carolina corporation annual reportEvery year by April 15. Due the 15th day of the 4th month after fiscal year end (April 15 for calendar year), starting the year after formation.$25
  • North Carolina franchise tax (CD-405 / CD-401S)Every year by April 15. Due the 15th day of the 4th month after year end. Minimum franchise tax is $200 for C and S corps, even when inactive. C corps pay $1.50 per $1,000 of net-worth base (max $500 on the first $1M). S corps pay $200 on the first $1M.$200

How fast

  • 24-hour+$100
  • Same-day (received by 12 noon ET)+$200

Questions

How much does it cost to form a corporation in North Carolina?

North Carolina charges $125 to file the Articles of Incorporation (Form B-01).

What does a corporation cost every year in North Carolina?

North Carolina corporation annual report: $25, every year by April 15 (Due the 15th day of the 4th month after fiscal year end (April 15 for calendar year), starting the year after formation.). North Carolina franchise tax (CD-405 / CD-401S): $200, every year by April 15 (Due the 15th day of the 4th month after year end. Minimum franchise tax is $200 for C and S corps, even when inactive. C corps pay $1.50 per $1,000 of net-worth base (max $500 on the first $1M). S corps pay $200 on the first $1M.).

Can I expedite a corporation filing in North Carolina?

Yes: 24-hour for $100, Same-day (received by 12 noon ET) for $200, on top of the filing fee.

What if my corporation was formed in another state?

To do business in North Carolina you register as a foreign entity: Application for Certificate of Authority (Form B-09), $250.

Not sure a corporation is right?

Describe your business and Incorra compares LLC, S-corp and C-corp with your numbers, including the tax when you sell, then files it in North Carolina.

Plan my company free

Source: https://sosnc.gov/fees/by_title/_Business_Registration/ · verified 2026-10-15. State fees change; Incorra re-checks them regularly. General information, not legal or tax advice.