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South Carolina franchise tax: due date, fees & penalties (2026)

Quick answer

C corporations: fifteenth day of the fourth month after tax-year end. S corporations: fifteenth day of the third month after tax-year end.

Deadline rule

C corporations: fifteenth day of the fourth month after tax-year end. S corporations: fifteenth day of the third month after tax-year end.

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Grace period

A filing extension does not extend the time to pay corporate income tax or license fee.

View official source

Check the official requirementsRemind me before my filing

Last verified Oct 25, 2026

How do I file?

  1. License Fee

    Entity types

    Corporation; foreign corporation

    Last verified Oct 25, 2026 — source and quotation
    a domestic corporation remains in business until it closes its account with the SCSOS, and a foreign corporation may not withdraw from the State until it obtains a certificate of withdrawal
    Official source

    Official filing portal

    Open the official agency page

    Last verified Oct 25, 2026 — source and quotation
    Corporations can pay Income Tax, Estimated Income Tax, and License Fee payments online using our free tax portal, MyDORWAY.
    Official source

  2. Confirm your next step with the agency

    Review the official instructions for your situation before applying.

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When do I file or renew?

License Fee

Deadline rule

C corporations: fifteenth day of the fourth month after tax-year end. S corporations: fifteenth day of the third month after tax-year end.

Last verified Oct 25, 2026 — source and quotation
C Corporation | SC1120 | Yes | April 15th if a calendar year end filer or the 15th day of the 4th month after the end of the tax year S Corporation | SC1120S | Yes | March 15th if a calendar year end filer or the 15th day of the 3rd month after the end of the tax year
Official source

Grace

A filing extension does not extend the time to pay corporate income tax or license fee.

Last verified Oct 25, 2026 — source and quotation
An extension of time for filing does not extend the time for paying Corporate Income Tax or License Fee.
Official source

Consequences

Failure to file all returns can result in forfeiture; timing not verified.

Last verified Oct 25, 2026 — source and quotation
Failure to file all returns can result in your account being forfeited by the SCSOS.
Official source

Use your formation date with a supported filing rule to find a date for your calendar.

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What does it cost?

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Which official sources support this guide?

Official sources and verification (6)

Last verified Oct 25, 2026. Each quotation supports the corresponding published value.

Name

License Fee

License Fee

C Corporation | SC1120 | Yes | April 15th if a calendar year end filer or the 15th day of the 4th month after the end of the tax year S Corporation | SC1120S | Yes | March 15th if a calendar year end filer or the 15th day of the 3rd month after the end of the tax year
Official source

Last verified Oct 25, 2026

Entity types

Corporation; foreign corporation

corporation; foreign_corporation

a domestic corporation remains in business until it closes its account with the SCSOS, and a foreign corporation may not withdraw from the State until it obtains a certificate of withdrawal
Official source

Last verified Oct 25, 2026

Deadline rule

C corporations: fifteenth day of the fourth month after tax-year end. S corporations: fifteenth day of the third month after tax-year end.

C corporations: fifteenth day of the fourth month after tax-year end. S corporations: fifteenth day of the third month after tax-year end. Applies to: Corporations subject to South Carolina corporate returns and annual license fees; not nonprofit tax-exempt filings.

C Corporation | SC1120 | Yes | April 15th if a calendar year end filer or the 15th day of the 4th month after the end of the tax year S Corporation | SC1120S | Yes | March 15th if a calendar year end filer or the 15th day of the 3rd month after the end of the tax year
Official source

Last verified Oct 25, 2026

Grace

A filing extension does not extend the time to pay corporate income tax or license fee.

A filing extension does not extend the time to pay corporate income tax or license fee.

An extension of time for filing does not extend the time for paying Corporate Income Tax or License Fee.
Official source

Last verified Oct 25, 2026

Consequences

Failure to file all returns can result in forfeiture; timing not verified.

Failure to file all returns can result in forfeiture; timing not verified.

Failure to file all returns can result in your account being forfeited by the SCSOS.
Official source

Last verified Oct 25, 2026

Official filing portal

Open the official agency page

https://mydorway.dor.sc.gov/

Corporations can pay Income Tax, Estimated Income Tax, and License Fee payments online using our free tax portal, MyDORWAY.
Official source

Last verified Oct 25, 2026

Not yet verified: license fee: fee, license fee: late penalty — see the official agency.

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Continue with the official agencyRemind me before my filing

Last verified Oct 25, 2026.

Official sources (1)

Not legal or tax advice. Confirm with the official agency before filing.