How much does it cost to form an LLC in Florida in 2026?

The total Florida filing cost is $125, which bundles the $100 Articles of Organization and the $25 mandatory Registered Agent Designation. Online and mail filings are the same price. A commercial registered agent is another $50 to $125 per year. Ongoing, the $139 annual report is the only recurring state fee for a standard pass-through LLC.

Does Florida have an annual report for LLCs?

Yes. Florida LLCs file an annual report through Sunbiz between January 1 and May 1 each year. The fee is $139. Late filings after May 1 incur a flat $400 penalty (total $538.75), and the Florida Department of State administratively dissolves unfiled entities on the third Friday of September.

Do Florida LLCs pay state income tax?

No, not at the pass-through level. Florida has no personal income tax under the state constitution, and LLCs classified as partnerships or disregarded entities owe no Florida state income tax on their earnings. An LLC that elects C-corp treatment with the IRS, or an LLC owned by a corporation, pays Florida's 5.5% corporate income tax. Members still owe federal tax and any tax due to the state they personally reside in.

How long does it take to form a Florida LLC?

Online filings through Sunbiz typically post in 7 business days. Mail filings take around 14 business days. Florida does not offer expedited processing at any price; paying more does not speed up the queue, so plan accordingly if you need a firm timeline.

Should I form my LLC in Florida instead of my home state?

Usually no, unless you live in Florida, own Florida property, or operate a business here. For a non-resident with no Florida connection, forming in Florida means paying $125 up front, $139 every year, and then registering back home as a foreign LLC with that state's fees on top. Wyoming or Delaware are cheaper and better-known non-resident formation states; Florida's best case is genuinely local.

Does Florida require an operating agreement?

No. Florida Statute §605.0105 recognizes operating agreements that are oral, implied, in a record, or any combination. There is no requirement to adopt one or to file it with the state. A written operating agreement is still strongly advised for multi-member LLCs and for preserving the liability shield in litigation, even though the statute does not compel it.

Does Florida have a franchise tax on LLCs?

No. Florida imposes no franchise tax on LLCs. The only state-level entity tax a Florida LLC can trigger is the 5.5% corporate income tax, and that only applies when the LLC elects C-corp treatment with the IRS or is owned by a corporation. Pass-through LLCs owe nothing to the Florida Department of Revenue on their own income.

Is a Florida LLC a good way to keep owner names private?

No. The Sunbiz annual report lists the LLC's manager or authorized-person names, and the full filing history is searchable by anyone for free. Florida does not offer an anonymous LLC structure comparable to Wyoming or New Mexico. Pair Florida formation with a registered-agent service if you want to keep a personal address off the record, but owner or manager names on the annual report are a separate issue.

Florida LLC: fees, filing steps, and 2026 costs

$125 Filing fee Online filing available

$364 Year 1 estimate Filing + first year tax + RA

7 days Approval Mail ~14d

$139 annual report Ongoing Due 05/01 annually

Where Florida fits, and where it doesn't

Good fit for Florida

You live in Florida or are relocating here; you own Florida real estate and want an LLC to hold it; you run a Florida-based service business, restaurant, or short-term rental; you are a snowbird establishing Florida residency for tax purposes and want your operating entity in the same state; you want a cheap, low-compliance home-state LLC and already have a Florida address.

Skip Florida when

You are a non-resident picking Florida because it sounds business-friendly. Florida has no particular privacy advantage (member or manager names appear on the publicly searchable Sunbiz record every year), no expedited filing at any price, and no case-law depth comparable to Delaware. If you do not live in Florida and do not operate here, Wyoming at $139-ish a year or Delaware at $300 a year will cost less and carry fewer compliance hooks than a Florida LLC plus foreign registration back home.

What a Florida LLC actually costs

Formation filing fee Paid once at formation $125
Commercial registered agent Annual, estimate $100
Annual report fee Annual, due 05/01 $139
Year 1 total estimate Formation plus first-year ongoing $364

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $364

Year 2 $239

Year 3 $239

How Florida compares on the basics

Online filing File through state portal

Yes

Expedited processing Not offered

Annual report required Separate report on top of tax

Yes

State-imposed annual tax None beyond income tax

Written operating agreement required Recommended, not statutorily required

Recommended

Newspaper publication requirement Not required in this state

State sales tax 6% state rate

How to apply for an LLC in Florida

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the Florida Secretary of State record. Check availability at the Florida entity search.
Designate a registered agent
Every Florida LLC is required to have a registered agent with a physical street address in Florida. You can serve as your own agent if you live in Florida, or hire a commercial service for $99 to $249/yr. See the Florida registered agent guide.
File CR2E047 - Articles of Organization for Florida Limited Liability Company
Filing fee is $125. Online filing is available through the state portal. Mail filings are accepted.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
Florida does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.

Filing walkthrough

You file Articles of Organization (Form CR2E047) through the Sunbiz e-file portal at efile.sunbiz.org. Florida bundles the filing: $125 total covers the $100 Articles of Organization plus the $25 mandatory Registered Agent Designation. No separate fees for name reservation, certificate of status, or the Articles themselves. Online filings typically post in 7 business days; mail filings take around 14 business days.

Florida does not offer expedited service at any price. Documents are processed in the order received, and paying extra does not move you up the queue. Every Florida LLC needs a registered agent with a Florida street address who has signed the designation accepting service; the agent's signature on the Articles is what the $25 designation fee pays for. You can serve as your own agent if you live in Florida, or use a commercial agent for the usual $50 to $125 per year.

Check name availability File online Florida formation guidance

How Florida taxes an LLC

Florida has no personal income tax. The Florida Constitution (Article VII, §5) prohibits it, so pass-through LLC income that flows to individual members is not taxed at the state level. Florida also has no franchise tax and no LLC-specific entity-level tax. An LLC taxed as a partnership or as a disregarded entity owes nothing to the Florida Department of Revenue on its own income.

The exception is an LLC that elects C-corp treatment with the IRS (or is owned by a corporation). That entity pays Florida's 5.5% corporate income tax under Chapter 220 of the Florida Statutes. Most single-member and multi-member LLCs take the default pass-through treatment and avoid this entirely.

Sales and use tax is 6.0% at the state level, with county discretionary surtaxes of 0.5% to 1.5% on top. Members of a Florida LLC still owe federal income tax. Members who live in other states still owe their home-state income tax on pass-through earnings; Florida residency is what unlocks the no-income-tax benefit, not the LLC's Florida domicile.

Ongoing compliance and costs after year one

Budget $139 per year for the Florida annual report plus $50 to $125 for a commercial registered agent. That is the full picture. There is no franchise tax, no separate Department of Revenue filing for a pass-through LLC, and no biennial or off-cycle filing. The annual report window is January 1 to May 1; miss it and Florida adds a flat $400 penalty (total $538.75) and dissolves the entity on the third Friday of September if it still has not been filed.

A Florida LLC that does business in another state gets hit with that state's foreign-qualification fee and annual report on top of these Florida numbers. Running the math in reverse, a Wyoming or Delaware LLC doing business in Florida owes a $125 foreign qualification plus the same $139 Florida annual report as a domestic LLC. That is usually the reason to form in Florida directly rather than layering two states.

Common mistakes forming a Florida LLC

Two patterns repeat. The first is missing the May 1 annual report deadline. Florida's $400 late penalty is flat and non-negotiable; there is no grace period, no small-business discount, and no way to reduce it after May 2. Setting a calendar reminder for April 1 solves the problem permanently. The second is treating Florida as anonymous. Sunbiz publishes manager and authorized-person names on the annual report, and anyone can search the full filing history for free. If public-record privacy is the goal, Florida is the wrong state.

State agencies that handle Florida LLCs

Florida Department of State, Division of Corporations

Website: dos.fl.gov/sunbiz
Phone: (850) 245-6052
Email: NewFilingsCorpHelp@DOS.MyFlorida.com
Mail: Division of Corporations, P.O. Box 6327, Tallahassee, FL 32314
Office: The Centre of Tallahassee, 2415 N. Monroe Street, Suite 810, Tallahassee, FL 32303
Hours: 8:00 AM to 5:00 PM Eastern, Monday to Friday

Florida Department of Revenue

Website: floridarevenue.com
Phone: (850) 488-6800
Mail: 5050 W Tennessee Street, Tallahassee, FL 32399-0100
Hours: 8:00 AM to 5:00 PM Eastern, Monday to Friday

Frequently Asked Questions

How much does it cost to form an LLC in Florida in 2026?

The total Florida filing cost is $125, which bundles the $100 Articles of Organization and the $25 mandatory Registered Agent Designation. Online and mail filings are the same price. A commercial registered agent is another $50 to $125 per year. Ongoing, the $139 annual report is the only recurring state fee for a standard pass-through LLC.
Does Florida have an annual report for LLCs?

Yes. Florida LLCs file an annual report through Sunbiz between January 1 and May 1 each year. The fee is $139. Late filings after May 1 incur a flat $400 penalty (total $538.75), and the Florida Department of State administratively dissolves unfiled entities on the third Friday of September.
Do Florida LLCs pay state income tax?

No, not at the pass-through level. Florida has no personal income tax under the state constitution, and LLCs classified as partnerships or disregarded entities owe no Florida state income tax on their earnings. An LLC that elects C-corp treatment with the IRS, or an LLC owned by a corporation, pays Florida's 5.5% corporate income tax. Members still owe federal tax and any tax due to the state they personally reside in.
How long does it take to form a Florida LLC?

Online filings through Sunbiz typically post in 7 business days. Mail filings take around 14 business days. Florida does not offer expedited processing at any price; paying more does not speed up the queue, so plan accordingly if you need a firm timeline.
Should I form my LLC in Florida instead of my home state?

Usually no, unless you live in Florida, own Florida property, or operate a business here. For a non-resident with no Florida connection, forming in Florida means paying $125 up front, $139 every year, and then registering back home as a foreign LLC with that state's fees on top. Wyoming or Delaware are cheaper and better-known non-resident formation states; Florida's best case is genuinely local.
Does Florida require an operating agreement?

No. Florida Statute §605.0105 recognizes operating agreements that are oral, implied, in a record, or any combination. There is no requirement to adopt one or to file it with the state. A written operating agreement is still strongly advised for multi-member LLCs and for preserving the liability shield in litigation, even though the statute does not compel it.
Does Florida have a franchise tax on LLCs?

No. Florida imposes no franchise tax on LLCs. The only state-level entity tax a Florida LLC can trigger is the 5.5% corporate income tax, and that only applies when the LLC elects C-corp treatment with the IRS or is owned by a corporation. Pass-through LLCs owe nothing to the Florida Department of Revenue on their own income.
Is a Florida LLC a good way to keep owner names private?

No. The Sunbiz annual report lists the LLC's manager or authorized-person names, and the full filing history is searchable by anyone for free. Florida does not offer an anonymous LLC structure comparable to Wyoming or New Mexico. Pair Florida formation with a registered-agent service if you want to keep a personal address off the record, but owner or manager names on the annual report are a separate issue.
How do I apply for an LLC in Florida?

Apply for an LLC in Florida by filing CR2E047 - Articles of Organization for Florida Limited Liability Company with Florida Department of State, Division of Corporations. The filing fee is $125. Online filing is available through the state portal. Approval typically takes 7 business days online. Mail filings take about 14 business days. Before filing, pick a registered agent (see the Florida registered agent guide) and confirm your business name is available using the state's entity search.

Compare Florida to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against Florida.

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Florida vs Georgia

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Florida vs Hawaii

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Florida vs Louisiana

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Florida vs Pennsylvania

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Florida vs Rhode Island

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Florida vs Utah

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Sources

Filing fee: dos.fl.gov/sunbiz/forms/fees/llc-fees/ · verified April 21, 2026
Florida Division of Corporations LLC fee schedule: Articles of Organization $100.00 + mandatory Registered Agent Designation $25.00 = $125.00 total. Same fee whether filed online or by mail.
Expedited filing: dos.fl.gov/sunbiz/start-business/efile/fl-llc/ · verified April 21, 2026
Florida Division of Corporations does not offer expedited filing service for new LLC formations. Documents are processed in the order received. Online filings with credit card typically post within 2-3 business days; mail filings take several weeks.
Online filing portal: efile.sunbiz.org/llc_file.html · verified April 21, 2026
Sunbiz e-file portal for new Florida LLC Articles of Organization.
Certificate of Formation form: dos.fl.gov/sunbiz/forms/limited-liability-company/ · verified April 21, 2026
Form CR2E047 - Articles of Organization for Florida LLC. Available as PDF at http://form.sunbiz.org/pdf/cr2e047.pdf
Business name search: search.sunbiz.org/Inquiry/CorporationSearch/ByName · verified April 21, 2026
Sunbiz business entity search by name.
Operating agreement requirement: www.flsenate.gov/Laws/Statutes/2025/605.0105 · verified April 21, 2026
Fla. Stat. §605.0105 defines the LLC operating agreement as an agreement that 'may be oral, implied, in a record, or in any combination thereof.' Not required to be written or filed with the state.
Publication requirement: www.flsenate.gov/Laws/Statutes/2025/Chapter605/All · verified April 21, 2026
Florida Chapter 605 (Florida Revised LLC Act) imposes no newspaper publication requirement to form an LLC.
Foreign LLC registration fee: dos.fl.gov/sunbiz/forms/fees/llc-fees/ · verified April 21, 2026
Foreign LLC Application for Authorization to Transact Business: $100 filing + $25 registered agent = $125 total. Same as domestic formation fee.
Annual report fee: dos.fl.gov/sunbiz/manage-business/efile/annual-report/ · verified April 21, 2026
Florida Department of State: $138.75 annual report fee for LLCs. Due January 1 through May 1. Late filing after May 1 adds a $400 non-negotiable penalty (total $538.75). Administrative dissolution begins after the third Friday in September for unfiled reports.
Franchise tax: floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx · verified April 21, 2026
Florida has no franchise tax. Corporate income tax of 5.5% applies only when an LLC elects C-corp treatment or is owned by a corporation. No state-level entity-level tax on pass-through LLCs.
State income tax: floridarevenue.com/taxes/taxesfees/Pages/individual.aspx · verified April 21, 2026
Florida Constitution Article VII, Section 5 prohibits a personal income tax. Pass-through LLC income flows to members who owe no Florida individual income tax.
Corporate income tax rate: floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx · verified April 21, 2026
Florida corporate income tax rate is 5.5% for taxable years on or after January 1, 2022.
Sales tax rate: floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx · verified April 21, 2026
Florida general state sales tax rate is 6%. Counties may impose a discretionary sales surtax ranging 0.5% to 1.5%.

Legal Disclaimer: FreeNetLaw provides general legal information, not legal advice. The information on this site is not a substitute for consultation with a licensed attorney. Laws vary by jurisdiction and change frequently. Always verify information with official sources and consult a qualified attorney for advice about your specific situation.