How to Form an LLC in Florida: Steps & Cost (2026)

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

You form a Florida LLC by filing Articles of Organization with the Florida Division of Corporations for $125 total - a $100 filing fee plus a $25 registered agent designation fee - through the Sunbiz online portal. Florida has no state personal income tax, but every LLC must file a $138.75 annual report by May 1 to stay active.

Florida Agency and Form: Division of Corporations

A Florida LLC is created by filing Articles of Organization with the Florida Division of Corporations, the state business-filing office within the Department of State. Filing the Articles - and the Division's acceptance of them - is the legal act that forms the LLC under Florida's Revised Limited Liability Company Act. The Articles require the LLC's name, principal and mailing address, the registered agent and registered office, and the authorized members or managers. The name must contain an LLC designator (such as "LLC" or "Limited Liability Company") and be distinguishable from existing Florida entities. You file through Sunbiz, the Division's online portal, which is the fastest route. For the national overview see how to form an LLC and what is an LLC.

Florida does not offer a separate name-reservation service for LLCs the way some states do, so the practical rule is to search the name on Sunbiz and, once you confirm it is available and distinguishable, file the Articles promptly to claim it. The name is not reserved until your filing is accepted. Florida also lets you file a fictitious name (a "doing business as") separately if you plan to operate under a name different from the LLC's legal name; that is a distinct registration with its own fee.

How to Form a Florida LLC, Step by Step

Forming a Florida LLC is a five-step process centered on the Articles of Organization. Each step maps to a requirement of Florida law or a federal tax rule.

1. Choose and check your LLC name. Select a name with an LLC designator that is distinguishable from existing Florida entities, and search availability on Sunbiz. Confirm it does not infringe a federal trademark.
2. Appoint a Florida registered agent. Name a Florida registered agent with a physical Florida street address who consents to serve. The agent receives lawsuits and official state notices.
3. File the Articles of Organization. Submit the Articles to the Florida Division of Corporations through Sunbiz and pay $125 total - a $100 filing fee plus a $25 registered agent designation fee. Once accepted, your LLC legally exists.
4. Get an EIN and register for taxes. Apply for a free federal EIN from the IRS, and register with the Florida Department of Revenue if you will collect sales tax or hire employees.
5. File your annual report each year. File the Florida annual report on Sunbiz between January 1 and May 1 and pay the $138.75 fee to keep the LLC active. Adopt an operating agreement to govern the LLC internally.

After these steps, open a business bank account and keep your registered agent and annual report current every year. Banks generally ask for the accepted Articles of Organization and your EIN, so keep the Sunbiz confirmation and IRS EIN letter with your operating agreement.

Florida LLC Filing Fees (2026)

The core cost of a Florida LLC is the $125 total to file the Articles of Organization. The table below lists the state fees most new LLCs encounter, each verified against the Florida Division of Corporations. Amounts are effective for 2026 and are set by the state.

For a full breakdown of one-time and recurring costs, see how much a Florida LLC costs.

Florida Annual Report and Deadline

The Florida annual report keeps your LLC active on the Division's records. Every Florida LLC must file it on Sunbiz between January 1 and May 1 each year and pay a $138.75 fee. The report confirms the LLC's addresses, registered agent, and managers or members. Timing is strict: filing after May 1 triggers a $400 late fee that cannot be waived for a for-profit LLC, and an LLC that never files the report is administratively dissolved later in September. The first annual report is due in the year after the year you form the LLC.

The annual report is not a financial statement - it does not report income and it is not a tax return. It simply confirms and updates the LLC's public information: its principal and mailing addresses, registered agent, and the names and addresses of its managers or authorized members. You use the same annual report to change your registered agent or address at no extra charge. Because the deadline is a flat May 1 for every LLC regardless of formation date, set a reminder for early January when Sunbiz opens filing, and file early to avoid the steep $400 late fee that applies the moment May 1 passes.

Registered Agent Requirement

A Florida registered agent is the person or company your LLC designates to receive service of process and official notices. Florida law requires every LLC to continuously maintain a registered agent with a physical Florida street address - a post office box does not satisfy the requirement - and the agent must sign a statement accepting the appointment. You designate the agent in the Articles of Organization, which is why a $25 designation fee is part of the $125 total. You may act as your own agent, name a member, or hire a commercial service. See the Florida registered agent guide and the national registered agent overview for detail.

Acting as your own agent saves the annual fee of a commercial service, but it makes your street address part of the public record and requires you to be reachable at that address during business hours to accept legal service. Many owners who work from home, travel, or value privacy hire a commercial registered agent for that reason. Whichever you choose, update the agent through the annual report or a change-of-agent filing whenever it changes; an out-of-date agent is the most common way a Florida LLC misses a lawsuit and ends up with a default judgment.

Florida Taxes: No State Income Tax

Florida is one of the few states with no personal income tax, so members of a pass-through LLC owe no Florida income tax on their share of profits - a major reason Florida is popular for LLCs. Florida does impose a 5.5% corporate income tax, but it applies only to entities taxed as C corporations; a standard LLC taxed as a disregarded entity or partnership is not subject to it, though an LLC that elects corporate treatment may be. LLC members still owe federal income tax and, for active earnings, federal self-employment tax. If your LLC sells taxable goods or services, you must register for and collect Florida sales tax with the Department of Revenue.

The no-income-tax point is often misunderstood, so it is worth stating precisely. Florida's constitution bars a personal income tax, which is why LLC members owe no state tax on pass-through profits. But "no income tax" does not mean "no taxes." A Florida LLC may still owe the state's 6% sales and use tax on taxable sales, reemployment (unemployment) tax if it has employees, and various county and local taxes. And every member still owes federal income tax and, on active earnings, federal self-employment tax. The Florida advantage is real but specific: it removes the state layer of income tax, not the federal layer.

EIN, Sales Tax, and Licenses

A federal EIN is issued free by the IRS and is used to open a bank account, hire employees, and file taxes; an EIN is required if the LLC has more than one member or any employees. If your LLC will make taxable sales, register with the Florida Department of Revenue for a sales and use tax certificate before making sales - the registration itself is free. Florida has no general statewide business license, but many counties, cities, and regulated professions require a local business tax receipt or permit, so check business license requirements for your specific activity and location.

Two registrations are commonly confused. The sales and use tax registration with the Department of Revenue lets you collect the state's 6% sales tax and is required before you make taxable sales. A local business tax receipt is a separate county or city registration that grants permission to operate in that jurisdiction. Many new LLCs need both, and neither replaces the state annual report. Confirm which apply to your activity before you open for business so no registration is missed.

Penalties for Missing Florida Requirements

Missing Florida's requirements is costly. The most common penalty is the $400 late fee for filing the annual report after May 1, which is added to the $138.75 report fee and cannot be waived for a for-profit LLC. An LLC that fails to file the annual report at all is administratively dissolved by the Division of Corporations later in September; reinstatement then requires filing the missed report, paying the fees, and paying a reinstatement fee. Failing to maintain a registered agent can also expose the LLC to a default judgment in a lawsuit it never received notice of. Keeping the annual report and registered agent current is the simplest way to avoid these outcomes.

Reinstatement is possible but avoidable. To reinstate an administratively dissolved Florida LLC, you file a reinstatement application through Sunbiz, bring the missed annual report current, and pay the reinstatement fee along with the outstanding report fee - a total that is well above the ordinary $138.75 report fee you would have paid on time. During the period of dissolution the LLC's name is also no longer protected, so another business could register it. The takeaway is straightforward: the on-time $138.75 report is one of the cheapest compliance obligations in the country, and letting it lapse is disproportionately expensive.

Closing a Florida LLC

To close a Florida LLC properly, wind up the business, pay creditors, file final federal tax returns marked final, and file Articles of Dissolution with the Division of Corporations for a $25 fee. Simply abandoning the LLC leaves the $138.75 annual report obligation running until the state administratively dissolves it, along with the $400 late fee. See how to dissolve an LLC in Florida for the full wind-up steps.

Frequently Asked Questions

How much does it cost to start an LLC in Florida?

It costs $125 total to file the Articles of Organization: a $100 filing fee plus a $25 registered agent designation fee, paid to the Division of Corporations through Sunbiz. See Florida LLC cost.

What form do I file to create a Florida LLC?

The Articles of Organization, filed with the Florida Division of Corporations through Sunbiz. The total cost is $125, covering the $100 filing fee and the $25 registered agent designation.

Does Florida have a state income tax on LLCs?

No personal state income tax. Members of a pass-through LLC pay no Florida income tax on their share. An LLC that elects to be taxed as a corporation is subject to Florida's 5.5% corporate income tax.

When is the Florida LLC annual report due?

By May 1 each year, at a $138.75 fee. Filing after May 1 adds a $400 late fee, and an LLC that never files is administratively dissolved later in September.

Does a Florida LLC need a registered agent?

Yes. Every Florida LLC must maintain a registered agent with a physical Florida street address who has consented to serve, named in the Articles of Organization for a $25 designation fee.

What is the late fee for a Florida annual report?

Filing the annual report after May 1 adds a $400 late fee on top of the $138.75 report fee. The late fee cannot be waived for a for-profit LLC, so filing before the deadline is important.

Related

• How to form an LLC (cluster hub)
• Florida registered agent requirements
• How much does a Florida LLC cost?
• How to get an EIN
• How to dissolve an LLC in Florida
• What is an LLC?
• Business licenses
• S-corp vs LLC

Sources

1. Florida Division of Corporations - Start a Business: Florida LLC ($100 filing fee; $25 registered agent designation; $125 total).
2. Florida Division of Corporations - Articles of Organization Instructions (registered agent; required contents).
3. Florida Division of Corporations - Annual Report ($138.75 fee; May 1 deadline; $400 late fee).
4. Florida Division of Corporations - E-File LLC Articles of Dissolution ($25 fee).
5. Florida Statutes - Chapter 605, Florida Revised LLC Act (registered agent; annual report).
6. Florida Department of Revenue - Corporate Income Tax (5.5% rate; applies to entities taxed as corporations).
7. Florida Department of Revenue - Register to Collect and Report Taxes (sales and use tax registration).
8. Florida Department of Revenue - Florida Sales and Use Tax (registration required before taxable sales).
9. Florida Department of State - Division of Corporations (Sunbiz) (online filing portal).
10. Florida Department of Revenue - Florida Taxes and Fees (no personal income tax).
11. IRS - Limited Liability Company (LLC) (federal default classification).
12. IRS - Get an Employer Identification Number (free EIN).
13. Cornell Legal Information Institute - Limited Liability Company (LLC) overview.
14. IRS - Single-Member Limited Liability Companies.
15. IRS - Employer Identification Number (EIN).
16. U.S. Small Business Administration - Register your business.

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. This page is general information, not legal or tax advice. Fees change; verify current requirements with the Florida Division of Corporations and Florida Department of Revenue before acting.