South Carolina C-Corp Formation

Form Your South Carolina C Corporation

Build the investor-ready structure VCs require in the Palmetto State — issue stock, raise priced rounds, and scale on a low 5% state tax with fast ~24-hour filing

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South Carolina state flag

Filed in South Carolina

The Palmetto State · SC

Available
  • State filing fee$135
  • Processing time~24 hours online; ~3 business days by mail
  • Our formation feeFree (you pay $100 if you choose a paid plan)
  • Annual report$0 SoS report; CL-1 + SC1120 to SC DOR — due No SoS report; annual SC1120 with SC DOR
  • State tax rate5% flat corporate income tax
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Form your South Carolina C-Corp — pay only the state filing fee, nothing more.

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What's included

Everything to launch your South Carolina C-Corp

Free formation means you pay only the $135 state filing fee. All core services are included at no extra charge.

Articles of Incorporation filing

We prepare and submit your Articles of Incorporation to the South Carolina Secretary of State.

Registered agent

Required in South Carolina — we act as your agent for the first year.

EIN from the IRS

Your federal Tax ID — required to open a US business bank account and file taxes.

Corporate bylaws

Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.

Why South Carolina?

Benefits of forming an C-Corp in South Carolina

South Carolina pairs a low 5% flat corporate income tax and no separate Secretary of State annual report with the kind of formal stock-and-board structure that venture capitalists and institutional investors expect before they fund. With BMW, Volvo, and Boeing anchoring the state and the fast-growing Port of Charleston driving logistics, a C corporation here can scale, hire, and raise priced rounds on credible footing.

The structure venture capitalists and institutional investors require to write a check

Issue stock and equity to founders, employees, and investors with a clean cap table

Perpetual existence that survives changes in ownership and management

Governed by a board of directors and corporate bylaws for credible oversight

QSBS / Section 1202 gains may qualify for federal capital-gains exclusion on qualified C-corp stock

Low 5% flat South Carolina corporate income tax and no separate Secretary of State annual report

Raise priced equity rounds or convert SAFEs without restructuring the entity

Charleston and Greenville talent plus the fast-growing Port of Charleston for scaling

Key features of a South Carolina C-Corp

  • Investor-ready structure for VC funding and priced equity rounds
  • Issue stock, options, and SAFEs to founders, employees, and investors
  • Low 5% flat South Carolina corporate income tax
  • No separate Secretary of State annual report
  • Fast ~24-hour online processing through the SC Secretary of State

Major industries in South Carolina

ManufacturingAutomotiveAerospaceTourismHealthcareAgriculture
How it works

Form your South Carolina C-Corp in 6 steps

We handle every step while you stay in the loop. Processing takes ~24 hours online; ~3 business days by mail.

  1. 01

    Choose Your Corporate Name

    Your name must include a corporate designator such as 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation like 'Corp.' or 'Inc.' Check availability through the South Carolina Secretary of State's business search.

  2. 02

    Appoint a Registered Agent

    South Carolina requires a registered agent with a physical address in the state to accept legal documents and service of process on behalf of your corporation.

  3. 03

    File Articles of Incorporation

    Submit your Articles of Incorporation to the South Carolina Secretary of State. The filing fee is $135, and the filing must list the number of authorized shares. Online filing typically processes in about 24 hours.

  4. 04

    Adopt Bylaws and Appoint Directors

    Adopt corporate bylaws, name your initial board of directors, hold an organizational meeting, and issue stock to your founders to establish your cap table.

  5. 05

    Obtain an EIN and File 83(b) if Needed

    Apply for a free EIN from the IRS for tax, banking, and payroll. Founders receiving restricted stock should file an 83(b) election with the IRS within 30 days of the stock grant.

  6. 06

    Register for State Taxes

    Register with the South Carolina Department of Revenue. C corporations file an annual SC1120 return with the CL-1 initial report and pay the flat 5% state corporate income tax.

Costs & filing details

South Carolina C-Corp costs at a glance

Kicker formation is free — you pay only the required state fees. No hidden charges.

ItemAmount / Detail
State filing fee$135
Kicker formation feeFree (paid plan from $100)
Processing time~24 hours online; ~3 business days by mail
Annual report$0 SoS report; CL-1 + SC1120 to SC DOR — due No SoS report; annual SC1120 with SC DOR
Franchise taxNone for LLCs (license fee may apply)
State tax rate5% flat corporate income tax
EIN (federal Tax ID)Free from IRS
Requirements

South Carolina C-Corp requirements checklist

Everything you need to form and maintain a South Carolina C-Corp in 2026.

Formation checklist
  • File Articles of Incorporation with the SC Secretary of State ($135)
  • Appoint a registered agent with a physical South Carolina address
  • Authorize shares of stock and maintain a cap table
  • Adopt corporate bylaws and appoint a board of directors (minimum one)
  • Obtain an EIN from the IRS
  • File the CL-1 initial report and annual SC1120 income tax return with the SC DOR
  • File 83(b) elections with the IRS within 30 days of any restricted stock grant

Filing information

Formation document
Articles of Incorporation
Filing agency
South Carolina Secretary of State
Registered agent
Required
Corporate bylaws
Recommended
EIN
Required
Name reservation fee
$25 (120 days)
Pricing

Free formation — pay only the state fee

Kicker formation is free. You pay the $135 South Carolina state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.

Starter

$0
+ $135 state fee
  • Articles of Incorporation filing
  • Name availability check
  • Digital document delivery
  • Formation status tracking
Start free

Booster

$100
+ $135 state fee
  • Everything in Starter
  • Registered agent (required in South Carolina)
  • EIN / Federal Tax ID
  • Expedited processing (1–2 days)
  • Corporate bylaws
  • Priority support
  • Kicker Voice — 3-day free trial
  • Kicker Pay — free for 15 days
Start Booster

Founder

$150
+ $135 state fee
  • Everything in Booster
  • Business mailing address
  • Bookkeeping — 3 months free
  • Dedicated account manager
  • Rush processing
  • Kicker Voice — 6-day free trial
  • Kicker Pay — free for 30 days
Go Founder
Most popular

Kicker

$230
+ $135 state fee
  • Everything in Founder
  • ITIN filing & preparation
  • Same-day priority processing
  • 2nd year annual filing $0
  • Kicker Voice 12-day + Kicker Pay 60 days free
Get Kicker
100% accuracy guaranteeOn-time filing promise30-day money back

Compare all plans on our pricing page.

FAQ

South Carolina C-Corp questions, answered

Common questions about forming an C-Corp in South Carolina. Can't find an answer? Talk to our team.

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

The state filing fee for Articles of Incorporation is $135, paid to the South Carolina Secretary of State. Our service fee is added on top of that state fee.

How long does South Carolina take to process incorporation?

Online filings with the South Carolina Secretary of State typically process in about 24 hours, while filing by mail takes roughly 3 business days.

Does South Carolina require a corporate annual report?

South Carolina does not require a separate Secretary of State annual report. C corporations instead file the CL-1 initial report and an annual SC1120 income tax return with the South Carolina Department of Revenue.

How is a South Carolina C corporation taxed?

A C corporation pays the 21% flat federal corporate income tax plus South Carolina's flat 5% state corporate income tax. Dividends paid to shareholders are taxed again on their personal returns, which is the 'double taxation' associated with C corps.

Why choose a C corporation over an LLC in South Carolina?

Venture capitalists and institutional investors generally require a C corporation because it can issue stock and equity, maintain a cap table, support priced rounds and SAFEs, and operate under a board of directors with corporate bylaws and perpetual existence.

What is QSBS and the 83(b) election for a South Carolina C corp?

Stock in a qualifying C corporation may receive Qualified Small Business Stock (QSBS / Section 1202) benefits on a future sale. Separately, founders who receive restricted stock should file an 83(b) election with the IRS within 30 days of the grant to lock in tax treatment.

Does my South Carolina C corporation have to file a BOI report?

Under FinCEN's March 2025 interim final rule, U.S. domestic entities and U.S. persons are exempt from Beneficial Ownership Information reporting. Only entities formed abroad and registered to do business in a U.S. state still file.

Can I incorporate my South Carolina C corp online?

Yes. You can file Articles of Incorporation online through the South Carolina Secretary of State, which is the fastest route at roughly 24-hour processing.

Official resources

South Carolina government filing resources

Filing fees for common C-Corp services

Official South Carolina state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.

Name reservation$10

$10 flat, same across LLC, corporation, and nonprofit.

Certificate of good standing$10

Flat $10 set by statute, same for LLC, corporation, and nonprofit.

Learn more
Certified copy$3

$3.00 for the first page plus $0.50 for each additional page.

Apostille / authentication$5

$5.00 per document.

Foreign qualification$110

Foreign for-profit corporation (C-Corp/S-Corp) Certificate of Authority = $110 to the SoS.

Learn more
Resale / seller's permit$50

$50 non-refundable Retail License fee per retail location, confirmed on the SCDOR licensing page.

Learn more
Articles amendment$110

Domestic for-profit corporation Articles of Amendment = $110.

Learn more
Change of registered agent$10

State filing fee is $10.00 (Form F0077/F0078), payable to the SC Secretary of State when filed by mail or in person.

Learn more
Reinstatement$25

State reinstatement filing fee is $25.00 (Form F0047), payable to the SC Secretary of State.

Learn more
Dissolution$10

Domestic corporation Articles of Dissolution = $10.

Learn more

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Ready to form your South Carolina C-Corp?

Formation is free — you pay only the $135 South Carolina state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in ~24 hours online; ~3 business days by mail.

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