North Carolina Business Filing Deadlines & Ongoing Requirements

North Carolina ongoing requirements

(LLCs): every year by April 15; fee $200.
(corporations and nonprofits): every year by April 15; fee $18.
(limited liability partnerships): every year by April 15; fee $203.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Register for state taxes with North Carolina Department of Revenue. Official page
Business-level tax: Corporate income tax and franchise tax.
Sales tax: get a North Carolina sales and use tax registration from North Carolina Department of Revenue before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are collected through the state return.
If you have employees, withhold North Carolina income tax from wages and register for withholding. Official page

Register for unemployment insurance with North Carolina Division of Employment Security. The 2026 taxable wage base is $34,200 per employee; experience-rated rates run from 0.06% to 5.76%. Official page
New employers start at 1%.
Workers' compensation through North Carolina Industrial Commission and private insurers. Required when: 3 employees
Post the required labor notices at your workplace. Official page

Form your LLC or corporation with North Carolina Secretary of State. Official page
A trade name (DBA) is registered with the County register of deeds.
Registered entities also file assumed names locally, not with the state.

Business filings and annual reports: North Carolina Secretary of State. Official page
Taxes: North Carolina Department of Revenue. Official page
Unemployment insurance and labor rules: North Carolina Division of Employment Security. Official page
Workers' compensation: North Carolina Industrial Commission.
Contractor licensing: North Carolina Licensing Board for General Contractors.
Real estate licensing: North Carolina Real Estate Commission.
Alcohol licensing: North Carolina ABC Commission.
Child care licensing: North Carolina DHHS, Division of Child Development and Early Education.
Health facility licensing: North Carolina DHHS, Division of Health Service Regulation.

City/county business registration (City or county): North Carolina repealed local privilege licenses; local zoning and occupancy approvals still apply.
Cannabis: only CBD products are allowed; there is no licensing regime for other products.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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