Forming an LLC in
Rhode Island RI
Checked November 4, 2026 · How we score
Filing fee
$150
Articles of Organization
Annual fee
$50
per year, normalised
State income tax
5.99%
top rate
Cost rank
#32
of 51, first-year fees
Rhode Island LLC costs
| Filing fee | $150 |
|---|---|
| Annual report / franchise fee | $50 Annual report: $50, filed between February 1 and May 1 each year. |
| First-year state fees | $200 |
| 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 |
Rhode Island taxes for LLCs
| Personal income tax (top) | 5.99% Graduated 3.75%–5.99%. |
|---|---|
| Corporate income tax | 7% Flat 7% on net income; $400 minimum tax. |
| State sales tax | 7% |
| Franchise / gross receipts | Minimum corporate tax $400 applies to LLCs electing corporate treatment. |
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 Rhode Island
- Straightforward online filing
- $50 annual report
Watch out for
- $150 formation fee
- 7% sales tax
Best for: Rhode Island-based small businesses · Boston-area contractors
Rhode Island LLC: common questions
How much does an LLC cost in Rhode Island?
Filing the Articles of Organization in Rhode Island costs $150. After that, expect a $50 annual report. Annual report: $50, filed between February 1 and May 1 each year. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Rhode Island?
Yes. Rhode Island 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 Rhode Island?
Yes. Rhode Island does not require US citizenship, residency or an SSN to own an LLC; you need a Rhode Island 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 Rhode Island publishes, since member or manager names may appear in public filings.
Does Rhode Island have a state income tax?
Yes. Graduated 3.75%–5.99%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 7% on net income; $400 minimum tax.
When is the Rhode Island LLC annual report due?
Rhode Island LLCs file an annual report between February 1 and May 1 for $50. Late filing leads to penalties and possible revocation.
Sources
Rhode Island Secretary of State business filings
- Rhode Island Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
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.