Florida LLC annual report: $138.75 every year, January 1 to May 1

Last verified 2026-10-31. Official sources linked below; unverified items are labeled.

Informational only. Not legal or tax advice. Confirmed means read on an official government page on 2026-10-31. Estimates are shown apart and are never added to confirmed totals.

What you must file

• Annual report: every Florida LLC files it each year to keep its status active: "required, whether or not you need to make changes." It is "not a financial statement"; it confirms or updates the officers, managers, addresses and registered agent on record (Division of Corporations annual report page). verified
• Fee: $138.75 for a limited liability company (Division of Corporations LLC fees; Division of Corporations annual report page). verified
• Filing window: January 1 to May 1 of the calendar year after the LLC's date of filing or, if listed, its effective date (Articles of Organization instructions). verified
• Late fee: "A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships" for a report paid after May 1; the fee page lists an LLC annual report received after May 1 at $538.75 (Division of Corporations annual report page; Division of Corporations LLC fees). verified The foreign LLC instructions add that there is no provision to waive it (foreign LLC instructions (CR2E027)).

When the first report is due

The first report falls in the calendar year after the LLC is filed: an LLC filed in November 2026 files between January 1 and May 1, 2027 (Articles of Organization instructions, verified). The Division's 2026 notice gives the cutoff as 11:59 PM EST on Friday, May 1, 2026 before the late fee. In 2027 May 1 is a Saturday; the Division's pages do not describe any weekend extension, so plan to file by Friday, April 30, 2027 (that is our caution, not an official date). The same rule applies to a foreign LLC registered in Florida: its first report is due in the year after registration (foreign LLC instructions (CR2E027), verified).

Postponing the first report: "If you are forming your LLC between October 1 and December 31st, but don't expect to transact business until the next calendar year," listing a January 1 effective date "will allow you to postpone your LLC's requirement to file an annual report form for one calendar year" (Articles of Organization instructions, verified). The calculator assumes the formation date you enter is the effective date and does not model this.

What happens if you do not file

"If you do not file an annual report by the third Friday of September, your business entity will be administratively dissolved or revoked in our records at the close of business on the fourth Friday of September" (Division of Corporations annual report page, verified). A dissolved LLC can be reinstated, but "it requires submitting a reinstatement application and paying all associated fees (the reinstatement fee + annual report fees due)". The LLC fee page lists the reinstatement fee at $100.00 plus each year's annual report fee (Division of Corporations LLC fees, verified). Filing late (after May 1) but before the September cutoff costs the $400 late fee on top of $138.75.

Taxes: no Florida income tax, and usually no franchise tax for a solo LLC

The Florida Constitution bars a state tax on the income of natural persons beyond the federal credit (Florida Constitution, Art. VII s. 5); in practice Florida levies no personal income tax. verified The Department of Revenue says a single-member LLC "disregarded for federal and Florida income tax purposes is not required to file a separate Florida corporate income tax return", while an LLC "classified as a corporation" is subject to the Florida corporate income/franchise tax (Department of Revenue corporate income tax page, verified). By default the IRS treats a single-member LLC as disregarded, so for a solo operator the Florida cost is the annual report, not a tax. Federal income tax and self-employment tax still apply to your profit; federal estimated tax for 2026 is due April 15, June 15, September 15 and January 15, 2027 (Form 1040-ES; dates on a weekend or holiday move to the next business day). If you elect S-corp or corporate treatment, the Florida answer changes: ask a CPA.

What is different for a sole proprietor

A sole proprietor has no LLC, so there is no Division of Corporations annual report to file (inference, not verified on an official page). If you trade under a business name, Florida requires a fictitious name registration: $50, in effect until December 31 of the fifth year, and the applicant certifies the name was advertised at least once in a county newspaper (fictitious name form CR4E001; Division of Corporations fictitious name page, verified). The newspaper's charge varies by county and was not found, so it is not in any total.

Not covered

City and county business taxes, local business tax receipts and licenses are not covered here and are not in any total. Florida sales tax on software or digital products is not computed in the totals. Check with the Florida Department of Revenue before you sell to Florida customers.

Sources (read 2026-10-31)

• Florida Division of Corporations: File Annual Report
• Florida Division of Corporations: LLC fees
• Florida Division of Corporations: Articles of Organization instructions
• Florida Division of Corporations: foreign LLC qualification instructions (CR2E027)
• Florida Department of Revenue: corporate income tax
• Florida Constitution (Florida Senate)
• Florida fictitious name registration form CR4E001
• IRS: estimated taxes

Frequently asked

Do I have to file a Florida LLC annual report if my LLC made no money?

Yes. The Division of Corporations says the annual report is required whether or not you need to make changes, and it is not a financial statement. It costs $138.75 for an LLC. Revenue does not matter; the filing keeps the LLC active.

When is the Florida LLC annual report due?

Between January 1 and May 1 of each calendar year, starting the calendar year after the LLC was filed (or after its listed effective date). An LLC filed in November 2026 files between January 1 and May 1, 2027. After May 1 a $400 late fee is added.

What is the late fee for the Florida annual report?

The late fee is $400, so a report received after May 1 costs $538.75 in total ($138.75 plus $400). The Division says there is no provision to waive the late fee.

What happens if I never file the Florida annual report?

If the report is not filed by the third Friday of September, the LLC is administratively dissolved at the close of business on the fourth Friday of September. Reinstating requires an application, the $100 reinstatement fee and each missed year of annual report fees.

Does a Florida single-member LLC pay a franchise tax or state income tax?

Florida has no state personal income tax. The Department of Revenue says a single-member LLC disregarded for federal and Florida income tax purposes is not required to file a separate Florida corporate income tax return. An LLC classified as a corporation is different and must file the corporate income/franchise tax return.

Does a sole proprietor file the Florida annual report?

We found no sign that a sole proprietor does: the annual report is a filing for registered entities such as corporations, LLCs and partnerships, but that is an inference, not stated on an official page, so it is not verified. A sole proprietor using a business name may need a fictitious name registration, which costs $50 and requires a newspaper advertisement.

Can I skip the first Florida annual report by forming late in the year?

Sometimes. The Division says an LLC formed between October 1 and December 31 that does not expect to do business until next year can list a January 1 effective date, which postpones the first annual report by one calendar year. Ask the Division or an attorney whether that fits your situation.

Related: Florida LLC cost, Texas LLC franchise tax and About this data.