What a Florida LLC has to file, what it pays, and where to look it up. An LLC is a state entity, so every figure on this page is specific to Florida.
Verified against the Florida Division of Corporations and the Florida Department of Revenue, August 2026.
LLC rules, taxes, details Florida
Formation
You form a Florida LLC by filing Articles of Organization with the Florida Department of State, Division of Corporations, known as Sunbiz. Filing is done online at efile.sunbiz.org.
It costs $125, made up of a $100 filing fee and a $25 registered agent designation. Both are required.
The Articles must contain:
- The LLC name
- The street address of the principal office
- A mailing address, if it differs from the principal office
- The registered agent’s name and Florida street address
- The registered agent’s signature accepting the role
- The signature of at least one authorised representative
- A correspondence email address
Naming rules
- The name must contain Limited Liability Company, LLC or L.L.C.
- Professional LLCs use Chartered, Professional Limited Liability Company, PLLC or P.L.L.C.
- The name has to be distinguishable from every other entity already on the Sunbiz register. Check it in the entity name search before you file, not after.
Registered agent
Every Florida LLC must keep a registered agent on file at all times.
- The agent needs a Florida street address. A PO Box is not accepted.
- The agent signs the Articles to accept the appointment. The filing is rejected without that signature.
- Changing agent later costs $25.
- An agent resigning from an active LLC costs $85, or $25 if the LLC is already dissolved.
Annual report
The annual report costs $138.75 and is due every year, starting the year after formation. The filing window runs from 1 January to 1 May.
- File after 1 May and the total becomes $538.75. The $400 late fee is flat, is not prorated, and is not waived for first-time filers.
- The report has to be in by the third Friday in September. Entities still outstanding are administratively dissolved at close of business on the fourth Friday in September.
- Reinstatement costs $100, plus the annual report fee for every year missed.
Full fee schedule
| New Florida LLC, filing fee: | $100.00 |
| Registered agent designation, required: | $25.00 |
| Foreign LLC qualifying in Florida: | $125.00 |
| Annual report, including supplemental fee: | $138.75 |
| Annual report filed after 1 May: | $538.75 |
| Amended annual report: | $50.00 |
| Change of registered agent: | $25.00 |
| Registered agent resignation, active LLC: | $85.00 |
| Any other amendment: | $25.00 |
| Articles of dissolution or withdrawal: | $25.00 |
| Reinstatement: | $100.00 |
| Certificate of conversion: | $25.00 |
| Certificate of merger, per party: | $25.00 |
| Certified copy of record: | $30.00 |
| Certificate of status: | $5.00 |
Two details people get wrong
An LLC formed in another state that transacts business in Florida has to qualify here as a foreign LLC. It costs the same $125, and it carries the same annual report and the same 1 May deadline.
An operating agreement is not filed with the state and is not part of the public record. It still governs how the members deal with each other, and its absence is felt the first time they disagree.
LLC tax information Florida
Florida has no personal income tax, which is the reason most people incorporate here. That does not remove the federal return, and it does not remove sales tax or payroll tax.
Federal classification
- A single-member LLC is disregarded by default. The income reports on the member’s personal return.
- A multi-member LLC is a partnership by default. It files Form 1065, with a K-1 to each member, due 15 March.
- An LLC can elect corporate treatment instead. Form 8832 gives C corp treatment, Form 2553 gives S corp treatment. An S corp files 1120-S by 15 March, a C corp files 1120 by 15 April.
Florida state taxes
- Personal income tax: none. Profits passed through to members are not taxed again at state level.
- Corporate income tax: 5.5% of Florida net income, after a $50,000 exemption. This applies where the LLC has elected corporate treatment, and it is filed on Form F-1120.
- Single-member LLCs: disregarded for Florida purposes. No separate Florida return is required, unless the LLC is owned by a corporation, in which case the parent reports the income on its own return.
- LLCs taxed as partnerships: Form F-1065, the Florida Partnership Information Return, is required where a corporate partner is involved. That partner then files its own return.
- Sales and use tax: 6% at state level, plus a discretionary county surtax that varies by location. Register with the Department of Revenue before the first taxable sale.
- Reemployment tax: new employers pay 2.7% on the first $7,000 of each employee’s wages, held for the first ten quarters. After that the rate moves between 0.1% and 5.4% based on experience.
- Franchise tax: none. Florida charges no separate LLC franchise tax or annual privilege tax. The $138.75 annual report is the recurring state cost.
LLC lookup Florida
Florida’s register is public and free. You can confirm a name is available, check whether a company is active, find who the registered agent is, and read the filed documents.
Search the register
The search tools all sit at search.sunbiz.org.
- By entity name. The one most people need. It confirms whether a name is taken, and whether the entity is Active, Inactive or administratively dissolved.
- By officer or registered agent. Every entity a named person is attached to. Useful for diligence on a counterparty or a founder.
- By document number or FEI number. Goes straight to one record when you already hold the Sunbiz number or the federal tax number.
File and register
- Sunbiz e-filing, at efile.sunbiz.org. Form the LLC, file the annual report, amend, reinstate, dissolve, or order a certificate of status. Forms and fee schedules sit on the same site.
- Department of Revenue, at floridarevenue.com. Register for sales and use tax and reemployment tax. This is separate from Sunbiz, and forming the LLC does not do it for you.
Getting help with a Florida LLC
indinero handles the accounting, tax and CFO work behind all of this for Florida LLCs. If you would rather not track the 1 May date yourself, talk to an expert.
Fees and rates are taken from the Florida Division of Corporations and the Florida Department of Revenue and were verified in August 2026. They change. This page is general information, not tax or legal advice for your situation.
LLC information by state: Florida, California, Texas, New York, Delaware, Nevada, Wyoming, Illinois, Georgia, Washington.