Do I need an LLC?Florida LLC cost: year one and every year after
Short answer. For a solo operator in Florida, the state cost confirmed on official sites is $125 to form ($100 filing + $25 registered agent designation) and then $138.75 every year for the annual report, so year one is $263.75 when the first report falls due inside 12 months. Florida has no personal income tax. The annual report is due between January 1 and May 1 even with no revenue, with a $400 late fee after. A commercial registered agent is extra and has no official price. Forming in Wyoming instead costs more ($225 confirmed in year one), because a Florida resident still registers in Florida for $125. Staying a sole proprietor has no state formation fees. City and county business taxes and Florida sales tax on software are not computed in the totals.
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.
Florida LLC vs Wyoming LLC vs sole proprietor
| Path | Year one | Each year after |
|---|---|---|
| A. LLC in Florida | $125 confirmed ($100 Articles of Organization + $25 registered agent designation); $263.75 confirmed if the first annual report ($138.75) falls due inside your first 12 months, for example an LLC filed in November 2026 + commercial Florida registered agent, only if you cannot serve as your own: no figure found, not included | $138.75 confirmed (annual report, January 1 to May 1; $400 late fee after May 1) + commercial registered agent if you do not serve as your own: no figure found, not included |
| B. LLC in Wyoming + register in Florida | $225 confirmed ($100 Wyoming + $125 Florida registration); $363.75 confirmed when the Florida annual report also falls due inside 12 months + Wyoming registered agent and Florida registered agent: no figures found, not included + a Certificate of Existence from Wyoming, no more than 90 days old (its fee is not included) | $198.75 confirmed ($60 Wyoming minimum annual report + $138.75 Florida annual report) + both registered agents, no figures found |
| C. Sole proprietor (baseline) | $0: free EIN from the IRS, separate bank account + $50 fictitious name registration if you use a business name, plus a county newspaper advertisement (price not found, not in the total) | $0 in state fees; no annual report (inference, not verified) |
Not in any total above: a commercial registered agent (no official price), the optional $30 certified copy and $5 Certificate of Status, the $400 late fee if you miss May 1, a fictitious name registration and its newspaper ad, your federal income and self-employment tax, bank fees, Florida sales tax on software or digital products (not computed in the totals; sourced rules are in the section above), city and county business taxes and licenses (not covered), and any attorney or CPA time.
Florida LLC fees, line by line
| Fee | Amount | Status | Source |
|---|---|---|---|
| Florida Articles of Organization (filing fee) | $100 | verified | Division of Corporations LLC fees; Division of Corporations e-file page |
| Registered agent designation (required, part of the filing) | $25 | verified | Same fee page. Total for a new Florida/foreign LLC: $125. |
| Annual report, LLC | $138.75 | verified | Division of Corporations LLC fees; Division of Corporations annual report page |
| Annual report received after May 1 | $538.75 ($138.75 + $400 late fee) | verified | Same pages |
| Reinstatement after administrative dissolution | $100 + each year's annual report fee | verified | Division of Corporations LLC fees |
| Foreign LLC registration in Florida | $125 ($100 + $25 registered agent designation) | verified | foreign LLC instructions (CR2E027); Division of Corporations LLC fees |
| Certificate of Existence from the home state (foreign LLC) | home state sets the fee | not included | Required, no more than 90 days old (foreign LLC instructions (CR2E027)) |
| Florida registered agent (commercial) | no figure | unresolved | Agent with a Florida street address required (Articles of Organization instructions); private companies set the price. |
| Fictitious name (DBA) registration | $50, plus county newspaper advertisement | $50 verified | fictitious name form CR4E001; ad price not found |
| Newspaper publication for an LLC | none found | not verified | No step in the Articles of Organization instructions; an absence is not proof |
| Wyoming Articles of Organization | $100 | verified | Wyoming SOS fee schedule, effective July 1, 2026 |
| Wyoming annual report license tax | $60 minimum | verified | Same schedule: $60 or two-tenths of one mill on Wyoming assets, whichever is greater. |
| Wyoming registered agent | no figure | unresolved | Private companies set the price. Wyoming requires an agent (seen in a search excerpt of an SOS guide, not read in full). |
| EIN | $0 | verified | IRS: "You never have to pay a fee for an EIN." |
Why Wyoming does not help a Florida resident
Florida has no personal income tax and, for a disregarded single-member LLC, no franchise tax, so there is nothing for Wyoming to save (Florida Constitution, Art. VII s. 5; Department of Revenue corporate income tax page). A Florida-based LLC formed in Wyoming must still register in Florida for $125 and bring a Certificate of Existence, then file the same $138.75 Florida annual report every year (foreign LLC instructions (CR2E027); Division of Corporations annual report page), and it pays Wyoming's $100 and $60 on top. For a solo operator the Wyoming route costs more than forming in Florida.
Florida taxes: what an LLC does and does not change
The IRS treats a single-member LLC as "disregarded as separate from its owner": you report profit on Schedule C and pay self-employment tax as a sole proprietor would. Florida has no personal income tax. Federal estimated tax for 2026 is due April 15, June 15, September 15 and January 15, 2027 (Form 1040-ES); when a date falls on a weekend or federal holiday it moves to the next business day. See the annual report page for the yearly filing.
What is different about forming in Florida for an app founder
These items apply in Florida whether you form an LLC, register a Wyoming one there, or stay a sole proprietor. Each was read on the named official page on 2026-10-31 and none is in the totals above.
- Reemployment tax starts earlier than you may expect. Florida's Department of Revenue says an employer is liable once it has "at least one quarterly payroll totaling $1,500 or more" in a calendar year, or one or more employees for any part of a day during any 20 weeks. A single-member LLC is treated as the employer. The initial rate for new employers is 2.7% on the first $7,000 of each employee's wages per year, and the quarterly report (RT-6) is due even when there were no wages. Registration is due by the end of the month after the quarter you became an employer. The page does not say how this applies to independent contractors; how you classify a first helper is worth checking before you pay them. Source: Department of Revenue, reemployment tax.
- Remote sales have a $100,000 line. The Department says remote sellers must collect and remit Florida sales and use tax, including any county surtax, after "taxable remote sales in excess of $100,000 over the previous calendar year" (in effect since July 1, 2021). That page does not say whether software, SaaS or other digital products count as taxable, so whether your product is covered is not verified here. Source: Department of Revenue, sales and use tax.
- A sales tax account means a return every period. If you do register, the same page says returns are due on the 1st and late after the 20th of the month following each period, and must be filed even when no tax is due. A late return may draw a penalty of 10% of the tax owed, not less than $50. Filing frequency depends on collections: more than $1,000 is monthly, $501 to $1,000 quarterly, $101 to $500 semiannual, $100 or less annual. Source: Department of Revenue, sales and use tax.
- The city can ask for its own business tax. Florida law lets an incorporated municipality levy a business tax on a person with a "permanent business location or branch office" in it, and in some cases on interstate commerce. The statute does not say whether a home office counts, so check with your city or county tax collector. The state fees above do not cover it. Source: Florida Statutes s. 205.042.
What this Florida page doesn't tell you
Whether you need an LLC yet, which line of the table applies to you, your own dates (the annual report window, estimated taxes), or whether to ask a CPA about an S-corp. The calculator takes your answers and returns a verdict, your numbers and a dated checklist you can download as a PDF and calendar file.
Florida LLC questions
How much does it cost to form an LLC in Florida?
The confirmed state cost to file the Articles of Organization is $125: a $100 filing fee plus a required $25 registered agent designation fee. If the first annual report ($138.75) falls due within your first 12 months, year one is $263.75. A commercial registered agent, if you need one, is extra and no official price exists.
What does a Florida LLC cost every year?
The confirmed recurring state cost is the $138.75 annual report, filed between January 1 and May 1 every year even with no revenue. Florida has no personal income tax and no franchise tax for a disregarded single-member LLC. A $400 late fee applies after May 1.
Is a Wyoming LLC cheaper for a Florida resident?
No. A Florida resident forming in Wyoming still registers the LLC in Florida for $125, still files the $138.75 Florida annual report every year, and also pays Wyoming's $100 formation fee and $60 minimum annual report, so the total is higher. Florida also has no income tax for Wyoming to save you.
Do I need a registered agent in Florida?
Yes. Every Florida LLC needs a registered agent with a physical Florida street address; a P.O. Box is not acceptable. An LLC cannot be its own agent, but an individual associated with the business can be. The $25 designation fee is part of the $125 filing total. A commercial agent costs extra and no official price exists.
Does Florida require newspaper publication for an LLC?
We found no publication step in the official Articles of Organization instructions, but an absence on a page is not proof, so this is not verified. Check with the Division of Corporations or an attorney. A fictitious name (DBA) registration does require a newspaper advertisement.
Do I pay less income tax with an LLC?
Not by default. A single-member LLC is treated by the IRS as disregarded, so you report profit on Schedule C and pay self-employment tax as a sole proprietor would. Florida has no personal income tax either way.