Forming an LLC in
Florida FL
Checked November 4, 2026 · How we score
Filing fee
$125
Articles of Organization
Annual fee
$138.75
per year, normalised
State income tax
0%
top rate
Cost rank
#41
of 51, first-year fees
Florida LLC costs
| Filing fee | $125 |
|---|---|
| Annual report / franchise fee | $138.75 Annual report: $138.75 due between January 1 and May 1 each year; a $400 late fee applies after May 1. |
| First-year state fees | $263.75 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 3 days |
Florida taxes for LLCs
| Personal income tax (top) | 0% No state personal income tax. |
|---|---|
| Corporate income tax | 5.5% 5.5% on net income for C-corps; LLCs taxed as pass-throughs generally pay no Florida corporate income tax. |
| State sales tax | 6% |
| Franchise / gross receipts | No state franchise tax on LLCs. Counties may add a discretionary sales surtax of up to 2%, and Florida repealed its state tax on commercial rent in 2025. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Florida
- No personal income tax
- Fast online filing through Sunbiz
- Well-known state with strong banking options
Watch out for
- $138.75 annual report is due every year
- Member and manager names appear on the public Sunbiz record
Best for: Founders who live in Florida and want no income tax · Real estate and service LLCs · Foreign founders wanting a US operational base
Florida LLC: common questions
How much does an LLC cost in Florida?
Filing the Articles of Organization in Florida costs $125. After that, expect $138.75 a year for the annual report. Annual report: $138.75 due between January 1 and May 1 each year; a $400 late fee applies after May 1. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Florida?
Yes. Florida requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Florida?
Yes. Florida does not require US citizenship, residency or an SSN to own an LLC; you need a Florida registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Florida publishes, since member or manager names may appear in public filings. US-formed LLCs are exempt from FinCEN beneficial ownership (BOI) reporting after the March 2025 interim rule; only entities formed under foreign law and registered in the US must still report.
Does Florida have a state income tax?
No personal income tax on wages. No state personal income tax. Corporate: 5.5% on net income for C-corps; LLCs taxed as pass-throughs generally pay no Florida corporate income tax.
How much is the Florida LLC annual report fee?
Florida's LLC annual report costs $138.75 and must be filed between January 1 and May 1. If you miss the deadline, a $400 late fee is added, and continued non-filing leads to administrative dissolution.
Sources
Florida Secretary of State business filings
- Florida Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Compare Florida
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Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.