Home › State Guides

South Dakota LLC Annual Report: $55, Due on the 1st Day of the Anniversary Month

Every South Dakota LLC files an annual report with the Secretary of State, due on the 1st day of the anniversary month, at $55 online or $70 on paper. Filing opens 2 months early. Leave it unfiled 2 months past the due date and a $55 late fee lands, the company is delinquent, and continued delinquency can end in administrative dissolution.

By the LLCForming research teamFees checked Nov 8, 2026

The annual report, in one table

Item	South Dakota rule
Who files	Domestic LLCs and foreign LLCs authorized to transact business in South Dakota, under SDCL 47-34A-211. A foreign LLC owes the same report, the same $55 fee, and the same $55 penalty.
When	Every year on the 1st day of the anniversary month of when the business was initially filed, per the Secretary of State: an entity filed June 11, 2026 owes its first report June 1, 2027 and every June 1 after. Filing may begin 2 months before the due date, so a June 1 report can be filed starting April 2.
Fee	$55 online, $70 on paper. SDCL 47-34A-212(b) sets a reporting fee of fifty-five dollars, due and payable with the filing of each annual report, as amended by SL 2025, ch. 189 (House Bill 1024), which raised the fee and the penalty from $50 to $55. The $70 paper total adds the $15 paper processing fee.
What it contains	Under SDCL 59-11-24: the entity name, the jurisdiction of formation, the address of its principal office, the registered agent information required by SDCL 59-11-6, the names and business addresses of its governors, except that a member-managed LLC need not set forth its governors, and whether the entity owns agricultural land and, if so, whether it has foreign beneficial owners, with added land details for foreign entities and foreign-owned entities. Information must be current as of the date the report is executed.
Late fee	$55. SDCL 47-34A-212(b) subjects each entity that does not file or refuses to file its annual report within the time prescribed to a penalty of fifty-five dollars. Per the Secretary of State, the entity becomes delinquent and late fees are assessed if the report has not been filed 2 months following the due date. A delinquent report therefore costs $110 online or $125 on paper.

What happens if you do not file

The sequence runs delinquency first, dissolution second. The entity becomes delinquent and late fees are assessed once the report is still unfiled 2 months after the due date, and a delinquent entity is not in good standing, so it cannot obtain a Certificate of Good Standing, which the Secretary of State sells only for an active entity in good standing. Under SDCL 47-34A-809, the Secretary of State may commence a proceeding to dissolve a limited liability company administratively if the company does not pay any fees, taxes, or penalties imposed by the chapter or other law within 60 days after they are due, or does not deliver its annual report within 60 days after it is due. The Secretary of State describes the practical sequence the same way: the entity becomes delinquent, incurs late fees, and, if it continues in delinquent status, may be administratively dissolved. Its FAQ page also lists two further practical grounds, failure to keep a valid South Dakota registered agent on file, and required payments declined or rejected by the bank with filing fees remaining unpaid. Note the difference in the statutes: the domestic dissolution statute, SDCL 47-34A-809, lists only the fee and report grounds on its face, while the foreign revocation statute, SDCL 47-34A-1006, expressly adds the agent grounds.

Reinstatement: $150, every back filing, and a tax clearance certificate

The official Application for Reinstatement for a domestic LLC, under SDCL 47-34A-811, states a filing fee of $150. The applicant must state that the grounds for dissolution did not exist or have been eliminated by filing all required reports and paying all fees and penalties, confirm the name satisfies SDCL 47-34A-105, and attach a certificate from the South Dakota Department of Revenue reciting that any and all taxes owed by the limited liability company have been paid, plus all documents, fees, and penalties required. The Secretary of State adds that all for-profit entities must request the Tax Clearance Certificate from the Department of Revenue, that the Department emails the approved certificate directly to the Secretary of State, and that the certificate must be received before the reinstatement paperwork can be processed. Foreign entities are treated differently: foreign business entities cannot be reinstated and must file for a new Certificate of Authority, at $750 online or $765 on paper.

The other standing duty: the registered agent

South Dakota's second ongoing record duty is the registered agent, under SDCL chapter 59-11. The agent must be a resident of South Dakota with both a physical and a mailing address in the state, serving as a noncommercial agent, or a commercial registered agent registered with the Secretary of State. A Statement of Change of Registered Office or Registered Agent or Both under SDCL 59-11-11 costs $10 online or $25 on paper. For a foreign LLC, SDCL 47-34A-1006(a)(3) to (4) makes failure to appoint and maintain an agent, and failure to deliver a statement of change within 30 days after a change in the agent's name or address, express grounds for revocation of the certificate of authority, with a notice stating the grounds and an effective date at least 60 days after the copy is sent, and authority ceases on that date unless the company cures each ground before it.

Closing a South Dakota LLC on purpose costs $10

Ending the LLC deliberately is a single state filing once winding up is done. Dissolution begins with an event in SDCL 47-34A-801(a), such as an event specified in the operating agreement, the consent of the number or percentage of members specified in the operating agreement, an event that makes it unlawful for all or substantially all of the business to be continued, or a judicial decree. After dissolution the company continues only for the purpose of winding up under SDCL 47-34A-802(a), and assets are applied under SDCL 47-34A-806 first to discharge obligations to creditors, including members who are creditors, with any surplus paid to members as a return of contributions not previously returned and a distribution of any remainder in equal shares. At any time after dissolution and winding up, the company may terminate its existence by filing Articles of Termination under SDCL 47-34A-805(a), stating the name of the company, the date of the dissolution, and that the company's business has been wound up and its legal existence has been terminated, for $10 under SDCL 47-34A-1206(b). On tax clearance, the position is proof by omission from the statute itself: the three required contents of the articles of termination contain no tax clearance certificate and no Department of Revenue sign off, and SDCL 47-34A-1206 lists no clearance filing or fee. That is the opposite of reinstatement, where a Department of Revenue tax clearance certificate is expressly required. A dissolved company may also choose the optional publication in SDCL 47-34A-808 to bar claims not brought within five years after publication. Our dissolution guide covers the wind up order.