Florida Annual Report: Fee, Due Date & Penalty (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

Every Florida LLC must file an annual report with the Florida Division of Corporations between January 1 and May 1 each year. The LLC filing fee is $138.75. Filing after May 1 adds a $400 late penalty, and not filing at all leads to administrative dissolution by the third Friday of September.

What the Florida Annual Report Is

The Florida annual report is not a tax return and it does not report income. It is a yearly confirmation filing that keeps your LLC's public record current with the Florida Department of State, Division of Corporations, the agency that operates the Sunbiz filing system. Filing it keeps the LLC in "active" status. Its purpose is to verify or update the entity's principal address, mailing address, registered agent, and the names and addresses of its members or managers. Every active Florida LLC must file one every year after the year it was formed - there is no first-year exemption from filing in subsequent years. For the broader compliance picture, see how to form an LLC in Florida and the formation hub.

Florida Annual Report Fee (2026)

The annual report fee depends on entity type. For a limited liability company, the fee is $138.75. Other entity types pay different amounts, as shown below. These fees are set by the Division of Corporations and paid at the time of filing.

For most small businesses, the relevant figure is the $138.75 LLC fee. See Florida LLC cost for how this fits with formation and other fees.

Due Date: January 1 to May 1

The annual report becomes available on January 1 and is due by May 1 at 11:59 p.m. Eastern Time. There is no separate schedule based on your formation date - every Florida entity shares the same May 1 deadline. The Division of Corporations sends courtesy email reminders to the address on file, but you are responsible for filing whether or not you receive one. Filing early in the window is the simplest way to avoid the steep late penalty described below.

The $400 Late Penalty

Florida imposes one of the harshest late fees in the country for annual reports. Any for-profit entity - including an LLC - that files its annual report after May 1 is charged a $400 late fee in addition to the regular filing fee. For an LLC, that means the total jumps from $138.75 to $538.75 if you file even one day late. The late fee is set by statute, applies automatically, and cannot be waived by the Division of Corporations. Only nonprofit corporations are exempt from it. This is why Florida LLC owners are strongly advised to calendar the May 1 deadline and file well ahead of it.

Administrative Dissolution for Non-Filing

Missing the deadline is not just expensive - persistent non-filing ends the LLC. If an LLC does not file its annual report, the Division of Corporations will administratively dissolve it after the statutory grace period, generally around the third Friday of September of that year. An administratively dissolved LLC loses its active status and the exclusive right to its name, and it may not lawfully carry on business except to wind up. To come back, the LLC must file an application for reinstatement, pay each missed annual report fee, and pay a $100 reinstatement fee. Reinstatement generally restores the LLC as if the dissolution never occurred, but it is far more costly and disruptive than simply filing on time. If you no longer want the LLC, dissolve it deliberately instead - see how to dissolve an LLC and what happens if you don't dissolve an LLC.

How to File Your Florida Annual Report

1. Go to Sunbiz. File online at the Division of Corporations website; annual reports are not accepted on paper.
2. Enter your document number. Look it up on Sunbiz if you do not have it.
3. Review and update the principal and mailing address, registered agent, and the member/manager information.
4. Add an optional federal EIN field if requested - get one first via how to get an EIN if you have not.
5. Pay the $138.75 fee by credit card, debit card, or prepaid Sunbiz account, and save the confirmation.

Processing is typically quick, and your status updates to reflect the current year once payment clears. Keep the confirmation and payment receipt with your company records. If you need to change information mid-year - such as a new registered agent or manager - you generally do that through a separate amendment rather than waiting for the next annual report, but the yearly report remains the routine checkpoint to keep every field accurate. Only one annual report is filed per entity per year; you cannot pre-file future years, and there is no partial or prorated fee for entities formed late in the prior year.

Annual Report vs Florida Taxes

A common point of confusion is that the annual report is a tax. It is not. The $138.75 is a filing fee to the Division of Corporations to keep your entity record current, and the report contains no financial information. Florida also has no personal income tax, so a standard pass-through LLC owes no state income tax on its profits either. Your genuine tax obligations are separate: if you sell taxable goods or services you must register for and remit Florida sales tax to the Department of Revenue, and federally your LLC files as a disregarded entity, partnership, or elected corporation. In other words, filing the annual report keeps you in good standing with the corporate registry, while sales tax and federal returns are handled by entirely different agencies. Do not assume that paying one satisfies the other; a Florida LLC typically has to keep all of them current at once, and missing any one has its own consequences. See business tax and how to file business taxes for the tax side.

Keep Your Registered Agent Current

The annual report is also the routine moment to confirm your registered agent and registered office. Florida LLCs must continuously maintain a registered agent with a Florida street address, and the annual report lets you update that information without a separate filing. If your agent has resigned or moved, correct it during the annual report rather than letting the record go stale, which can cause you to miss service of process and legal notices. See do I need a registered agent for background.

Frequently Asked Questions

How much is the Florida LLC annual report fee?

$138.75 for a limited liability company, paid to the Florida Division of Corporations when you file online at Sunbiz. Corporations pay $150.

When is the Florida annual report due?

Between January 1 and May 1 each year. It becomes available January 1 and the deadline is 11:59 p.m. Eastern Time on May 1.

What is the penalty for filing the Florida annual report late?

For-profit entities, including LLCs, that file after May 1 are charged a $400 late fee on top of the regular fee. It is set by statute and cannot be waived. Nonprofits are exempt.

What happens if you don't file a Florida annual report?

The LLC is administratively dissolved around the third Friday of September. To restore it, you must file for reinstatement, pay the missed annual report fees, and pay a $100 reinstatement fee.

How do I file my Florida annual report?

Online at Sunbiz.org using your document number. Confirm or update the address, registered agent, and members/managers, then pay the $138.75 fee.

Related

• How to form an LLC (cluster hub)
• How to form an LLC in Florida
• Florida LLC cost
• Business license in Florida
• How to dissolve an LLC
• Registered agent requirements
• Glossary of business-legal terms

Sources

1. Florida Department of State, Division of Corporations - Annual Report Filing (who must file; online-only).
2. Florida Division of Corporations - Annual Report Instructions (January 1 – May 1 window; $400 late fee).
3. Florida Division of Corporations - Fees ($138.75 LLC annual report; $150 corporation; reinstatement).
4. Florida Division of Corporations - Sunbiz home (entity search and document number lookup).
5. Florida Statutes - Section 605.0212, Annual Report for Division (LLC annual report requirement).
6. Florida Statutes - Section 605.0713, Grounds for Administrative Dissolution.
7. Florida Statutes - Section 605.0714, Procedure for Administrative Dissolution.
8. Florida Statutes - Section 605.0715, Reinstatement Following Administrative Dissolution.
9. Florida Statutes - Chapter 605, Florida Revised Limited Liability Company Act.
10. Florida Statutes - Chapter 605 (official Legislature text).
11. IRS - Limited Liability Company (LLC) (federal EIN context for the report).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney. Fees and deadlines change; verify current requirements with the Florida Division of Corporations at Sunbiz before filing.