Florida LLC Annual Report: $138.75, Due by May 1, $400 Late Fee
Every Florida LLC files an annual report on Sunbiz between January 1 and May 1 to stay active. On time it costs $138.75. After May 1 the state adds a $400 late fee. This is the deadline Florida businesses are famous for missing.
The report, in one table
| Item | Florida rule |
|---|---|
| Where | Sunbiz, the Division of Corporations' e-file system. The report is entered and submitted online only; mailing a check with the payment voucher afterward is a payment option, not a way to file |
| Window | January 1 to May 1, every year, starting the calendar year after formation |
| Fee in the window | $138.75 |
| Fee after May 1 | $538.75, including the $400 late fee |
| Mail rule | Payment voucher and check must be postmarked on or before May 1 to avoid the late fee |
| Required if nothing changed? | Yes. The Division states the report is required whether or not you need to make changes. |
| Purpose | Maintains your LLC's "active" status in state records. It is not a financial statement. |
Why Florida's fee is built this way
Most states nudge: a modest late fee and a grace period. Florida built a wall instead. The $400 late fee is larger than the report itself by nearly three times, and it applies to LLCs, corporations, and partnerships alike (nonprofits are exempt). The Division's theory is visible in the design: the window is four full months long, the filing takes minutes online, and the state would rather collect $138.75 from everyone than process excuses. Founders who form mid-year should note the rhythm: form in June 2026 and your first report is due in the January to May window of 2027, not a year from formation.
A system that makes May 1 boring
- File in January. The window opens January 1. Filing in the first two weeks removes the risk entirely, and Sunbiz is least busy then.
- Keep the confirmation. Save the Sunbiz confirmation and payment receipt with your formation records. "Active" status questions from banks get answered with it.
- Mind the agent signature chain. If you change registered agents, the new agent's information goes on the next annual report, or sooner by amendment. A stale agent plus a missed report is how Florida LLCs slide toward inactive status.
- If you did miss it: file immediately anyway. The $400 is fixed, it does not grow by the day, and every week of delay risks your active status, which is worth more than the fee.
If the LLC went inactive, and closing on purpose
An annual report that never gets filed ends in administrative dissolution: the Division flips the LLC to inactive status, and an inactive LLC cannot open accounts, sign enforceable new deals, or defend its name. Coming back is called reinstatement, and it is mechanical: file a reinstatement application, pay the $100 reinstatement fee, and pay the $138.75 annual report fee for every year owed. If the LLC has been dissolved for more than a calendar year, the Division reinstates by mail and checks that your name is still available, which it may not be. Closing on purpose is cheaper and cleaner: file Articles of Dissolution with the Division for $25 once you have wound the business down. Our dissolution guide walks through the order of operations.
Sources, checked Nov 8, 2026
Florida Department of State, Division of Corporations (Sunbiz): LLC fee schedule ($100 filing, $25 agent designation, $138.75 annual report, $538.75 after May 1), Articles of Organization e-file instructions and registered agent rules, and the annual report filing pages, all at dos.fl.gov and efile.sunbiz.org.
General Information Only
LLCForming publishes general information about forming and running an LLC. It is not legal, tax, or accounting advice, and it does not create an attorney or advisor relationship. Rules vary by state and by your situation. For a decision that matters, talk to a licensed attorney or tax professional in your state.