NC annual reports and taxes for a landscaping company
What yearly filings and taxes does a North Carolina landscaping business owe?
The LLC annual report is due April 15 every year
A North Carolina LLC files an annual report with the Secretary of State by April 15 each year after the year it formed. The fee is $200 on paper or $203 online.
The report confirms the company's details on the public record. The registered agent, the office and the managers all appear on it. It is due whether the business made money or not.
April 15 lands in spring clean-up. Mulch orders, first cuts and bed refreshes all compete for the same week. File in March, when the phone is still quiet.
| Date | Filing | Who it goes to |
|---|---|---|
| April 15 | LLC annual report ($200 paper, $203 online) | NC Secretary of State |
| July 31 | Landscape contractor license renewal | NC Landscape Contractors' Licensing Board |
| December 31 | Irrigation contractor license renewal | NC Irrigation Contractors' Licensing Board |
| Each year, on the division's schedule | Pesticide license fee ($75) | NCDA&CS |
$200A North Carolina LLC annual report is due April 15 each year after the year of creation, at $200 on paper or $203 online. — North Carolina Secretary of State, retrieved 2026-09-27
Corporations file on a different date and pay franchise tax
A North Carolina corporation's annual report is due on the 15th day of the fourth month after its fiscal year ends. It costs $25 on paper or $21 online.
For a calendar-year corporation, that also lands on April 15. The cheaper report is offset by franchise tax. The Department of Revenue sets a $200 minimum for both C and S corporations.
That trade-off is one reason most crews pick an LLC. It is set out in full in the entity comparison.
$25A North Carolina business corporation's annual report is due the 15th day of the fourth month after fiscal year end, at $25 on paper or $21 online. — North Carolina Secretary of State, retrieved 2026-09-27
$200The minimum North Carolina franchise tax is $200 for both C and S corporations. — North Carolina Department of Revenue, retrieved 2026-09-27
State income tax on a default LLC's profit
A default LLC's profit is taxed on the owner's North Carolina return. The individual rate is 3.99% for 2026, down from 4.25% in 2025.
The rate is flat. The Department of Revenue notes further cuts from 2027 could follow, depending on triggers set in Session Law 2023-134.
For a C corporation, the company pays corporate income tax itself, at 2.00% for 2026. The owner then pays personal tax on what is paid out.
| Rate | Tax year 2025 | Tax year 2026 |
|---|---|---|
| Individual income tax | 4.25% | 3.99% |
| Corporate income tax | 2.25% | 2.00% |
3.99%North Carolina's individual income tax rate is 4.25% for tax year 2025 and 3.99% for 2026 and later. — North Carolina Department of Revenue, retrieved 2026-09-27
2.00%North Carolina's corporate income tax rate is 2.25% for 2025 and 2.00% for 2026. — North Carolina Department of Revenue, retrieved 2026-09-27
Federal estimated tax and self-employment tax
If you expect to owe $1,000 or more in federal tax, the IRS wants quarterly estimated payments. Seasonal income makes this easy to miss.
Sole proprietors, LLC members and S corporation shareholders all fall under the rule. Payments go in on Form 1040-ES or online. Underpaying can bring a penalty.
Self-employment tax is part of what you estimate. It runs at 15.3% on net earnings of $400 or more. A strong summer means a large September payment. Put some of each summer week's takings aside for it.
$1,000The IRS says individuals, including sole proprietors, partners and S corporation shareholders, generally must pay estimated tax if they expect to owe $1,000 or more. — Internal Revenue Service, retrieved 2026-09-27
15.3%The self-employment tax rate is 15.3%, and it applies once net self-employment earnings reach $400. — Internal Revenue Service, retrieved 2026-09-27
Sales and use tax returns if you sell taxable work
If you registered for sales tax, you file returns on Form E-500 or online. Only the taxable lines go on it.
Taxable lines for a landscaper include irrigation repairs and landscape lighting. They are taxed at the 4.75% state rate plus local and transit rates. Mowing and planting stay off the return.
Which jobs belong on the return is set out in sales tax on landscaping.
Repair, maintenance and installation services and their sales tax are reported on Form E-500 or through the Department of Revenue's online filing. — North Carolina Department of Revenue, retrieved 2026-09-27
A missed report can cost the company its good standing
Skip the annual report and the state can dissolve the LLC administratively. You get a notice first, and 60 days to fix the problem.
If the LLC is dissolved anyway, reinstatement costs $100, on top of the reports you missed.
That matters more for a licensed contractor than for most businesses. The landscape board's company license names the LLC. A dissolved company is a problem for every license and contract that relies on it.
Keep the registered agent current too. A change costs $5 to file. The full order of business filings is in the setup guide, and the license dates are in renewals and continuing education.
60 daysAfter a Notice of Grounds for Administrative Dissolution, the Secretary of State gives the business 60 days to fix the issues, such as a missing annual report. — North Carolina Secretary of State, retrieved 2026-09-27
$100Reinstating a North Carolina LLC after administrative dissolution costs $100, and a change of registered agent or office costs $5. — North Carolina Secretary of State, retrieved 2026-09-27
Questions
Is the NC LLC annual report due in the first year?
No. The Secretary of State says the LLC report is due April 15 of each year after the year of creation, so an LLC formed in 2026 files its first report by April 15, 2027.
Can I file the annual report online?
Yes. The Secretary of State takes LLC annual reports online for $203 or on paper for $200. The $3 difference is the online transaction fee.
Do I pay North Carolina estimated income tax too?
Often, yes, if you have income with no withholding. Check the Department of Revenue's individual estimated tax rules alongside the federal $1,000 threshold, and plan payments around your seasonal cash flow.