Florida LLC Filing Fees: The Complete 2026 Breakdown

Here is the full fee picture for forming and maintaining an LLC in Florida. Every state figure below comes from the Division of Corporations' official schedule. The one to circle in red is the $400 late fee on the annual report, which cannot be waived and catches more Florida LLC owners than any other charge in the system.

Formation Fees (One-Time)

Minimum to form (DIY): $125, just the state fee, if you act as your own registered agent (Florida lets a resident individual member serve, though the LLC itself cannot) and draft your own operating agreement.

Florida-specific note: The $125 is a combined payment. The official schedule itemizes it as $100 for the Articles of Organization plus $25 for the registered agent designation, paid together in a single transaction. Some states bill these separately; Florida bundles them.

Ongoing Annual Fees

Minimum annual maintenance: $138.75, the annual report alone, if you serve as your own agent and have no other filing obligations.

The Annual Report: Florida's One Big Recurring Fee

The annual report is where Florida LLC owners most commonly trip up:

• Amount: $138.75 exactly, not $139 and not a round number. The statute builds it from a $50 annual report fee plus an $88.75 supplemental corporate fee (Fla. Stat. § 605.0213).
• Filing window: January 1 through May 1 each year
• Method: Filed electronically through Sunbiz; there is no mail option for the annual report
• Contents: Confirmation of your registered agent, principal address, mailing address, and member or manager information. It is not a financial report.
• First report: Due May 1 of the calendar year after formation (formed in 2026, first report due by May 1, 2027)

The $400 late fee: File after May 1 and a $400 late fee attaches automatically under Fla. Stat. § 605.0213, bringing the total to $538.75. It cannot be waived, negotiated, or appealed, and it makes Florida's penalty one of the harshest in the country for what is otherwise a routine filing. This is also why reliable registered agent mail handling matters: the reminder you never see is the $400 you pay.

Administrative dissolution: Skip the report entirely and the Division administratively dissolves the LLC if nothing is filed by the third Friday in September (Fla. Stat. § 605.0212; § 605.0714). See our missed deadline guide and penalty guide.

Where Florida Goes Easy on You

No state personal income tax. Members of a pass-through Florida LLC owe the state nothing on their share of profits; the $138.75 report is the whole recurring state bill for most small LLCs. An LLC that elects corporate taxation is the exception, since Florida does tax corporate income.

No LLC franchise or privilege tax. Florida imposes no separate franchise tax or business privilege tax on LLCs, unlike several other states.

No publication requirement. Unlike New York, Florida never asks you to buy newspaper notices.

How Florida Compares to Other States

Florida lands in the comfortable middle: cheaper year over year than the big coastal states with franchise taxes, pricier than the bare-bones filing states. For a business actually operating in Florida, forming at home still wins, because forming elsewhere means paying two states and maintaining two registered agents. For figure-by-figure matchups, see Florida vs Delaware and Florida vs Wyoming.

Other Charges to Watch For

1. The $400 late fee. Worth repeating: one missed May 1 turns $138.75 into $538.75. Set an April reminder, or let your registered agent service send one.
2. County tangible personal property tax. Florida counties tax business equipment and fixtures through a return filed with the county property appraiser each spring. An exemption shields smaller holdings, but you file the return to claim it. County rules vary.
3. Sales tax compliance. Registration itself is free, but uncollected or unremitted sales tax accrues penalties and interest quickly.
4. Documentary stamp tax. Transferring Florida real estate into an LLC triggers documentary stamp tax on the consideration; price it out with your closing agent before deeding property in.
5. Business insurance. Not a state fee at all, but many commercial leases and client contracts require general liability coverage, so it belongs in a realistic budget.

FAQ

What is the cheapest way to form a Florida LLC?

File directly through Sunbiz yourself for $125 total. Serve as your own registered agent (free, though your address becomes public record), write your own operating agreement, and get the EIN free from the IRS.

Are there annual taxes for Florida LLCs?

The $138.75 annual report is a fee, not a tax. Florida has no personal income tax, so pass-through LLC members owe the state nothing on profits. State-level taxes only enter the picture through sales tax on taxable sales, county tangible property tax on business assets, or Florida corporate income tax if the LLC elects C corp treatment.

Is the annual report fee tax-deductible?

Yes. The $138.75 is an ordinary and necessary business expense, deductible on the federal return (Schedule C for single-member LLCs, the partnership return for multi-member LLCs).

How much should I budget for year one?

Through us: $199 (formation service, first-year registered agent included) plus $125 (state fee), so $324 all-in. Your first annual report ($138.75) is not due until May 1 of the following calendar year, so it usually falls outside the first twelve months. Filing directly with Sunbiz and acting as your own agent brings year one down to the $125 state minimum.

Why is the annual report fee $138.75 and not a round number?

Because the statute assembles it from parts: a $50 annual report fee plus an $88.75 supplemental corporate fee, per Fla. Stat. § 605.0213. The Division charges that exact figure, so budget $138.75, not $139.