Florida LLC at a glance
Florida is a popular state for local founders because formation is cheap, filing is fully online through Sunbiz (the Florida Division of Corporations website), and the state does not tax the personal income of individuals. The trade-off is a fixed annual report fee and a strict 1 May deadline.
| Item | Florida rule |
|---|---|
| Formation filing | Articles of Organization, filed with the Division of Corporations |
| State fee to form | $125 ($100 filing + $25 registered agent designation) |
| Expedited service | Not offered by the state |
| Annual report | $138.75, filed 1 January to 1 May each year |
| Late fee | $400 after 1 May |
| Registered agent | Required, with a physical Florida street address |
| Members listed on the Articles | No |
| Operating agreement filed with the state | No |
If you live in Florida and trade mainly in Florida, forming here usually makes sense because you would otherwise have to register an out-of-state LLC in Florida as well. If you live outside the US and have no Florida connection, compare the running costs first in our Wyoming vs Delaware vs New Mexico LLC comparison and the LLC state fee comparison tool. Florida is still a valid choice for non-residents, especially if you have customers, suppliers or a warehouse there.
How much does a Florida LLC cost?
The state charges $125 to form a Florida LLC and $138.75 every year after that. The Division of Corporations publishes these on its LLC fee schedule. Everything else is optional or depends on what your business does.
| Fee | Amount | When |
|---|---|---|
| Articles of Organization | $100 | At formation |
| Registered agent designation | $25 | At formation |
| Certified copy (optional) | $30 | At formation or later |
| Certificate of status (optional) | $5 | At formation or later |
| Annual report | $138.75 | 1 January to 1 May each year |
| Annual report received after 1 May | $538.75 | Includes the $400 late fee |
| Change of registered agent | $25 | When you change agent |
| Reinstatement after dissolution | $100 plus each missed year’s annual report fee | Only if the LLC was dissolved |
| Fictitious name registration (optional) | $50 | If you trade under another name |
On top of state fees you may pay for a commercial registered agent if you do not want to act as your own, a US business address, and any county or city business tax. A Florida LLC for a founder outside the US also has federal filings each year (see the non-resident section below), which cost more in time and preparation than the state fees.
How to start an LLC in Florida, step by step
You can form a Florida LLC in one online session on Sunbiz if you have your name, registered agent and addresses ready. These are the steps in order.
- Choose a name. The name must include "Limited Liability Company", "LLC" or "L.L.C." under the Division’s Articles of Organization instructions. Search the Sunbiz records first so you do not pick a name that is already taken.
- Appoint a registered agent. The agent must have a physical street address in Florida (not a PO box) and must sign the Articles to accept the appointment. You can use yourself if you live in Florida, a person you trust, or a registered agent service.
- Decide who to list. The Articles need the principal office street address, a mailing address if different, and the signature of at least one authorized representative. Names of managers or authorized representatives are optional, and the instructions tell you not to list members.
- File the Articles of Organization on Sunbiz and pay $125. You can also choose an effective date up to 5 business days before, or 90 days after, the date the Division receives the filing. Add a certified copy ($30) or certificate of status ($5) if a bank or partner asks for one.
- Get an EIN from the IRS. The EIN is free. US residents with an SSN or ITIN can apply online. Owners without an SSN or ITIN apply by phone, fax or mail, as the IRS EIN page explains. Our EIN application service handles the no-SSN route.
- Sign an operating agreement. Florida does not ask you to file it, but banks often ask to see one and it records who owns and runs the company.
- Register for taxes and licenses you need. That can mean Florida sales tax, a county or city business tax receipt, and a fictitious name if you will trade under a name other than the LLC’s legal name.
- Put the annual report on your calendar. Your first report is due between 1 January and 1 May of the year after the LLC starts.
Ready to form? Our filing team prepares and submits the Articles, checks the name and addresses, and stores your documents in your portal.
How long does Sunbiz take to approve a Florida LLC?
Florida does not promise a set approval time. The Division’s FAQs say images of electronic filings appear within 3 business days after they are processed, and mail filings within 5 business days of examination. The Division does not offer expedited service, though walk-in service is available in Tallahassee. Our team starts preparing your filing once your order form and documents are complete, but we cannot make the state move faster.
The LLC exists from the date the Division receives and files the Articles, unless you chose a different effective date. That matters for late-year formations: the instructions explain that choosing 1 January as the effective date means the LLC’s existence begins on 1 January of the next year, which postpones the first annual report by one calendar year.
Registered agent requirement
Every Florida LLC must have a registered agent with a physical Florida street address, and you pay a $25 designation fee when you form. The agent accepts legal papers (service of process) and official mail for the LLC, so the address must be staffed during business hours.
Florida residents often act as their own agent. Many choose a commercial agent instead because the agent’s address appears on the public record and an agent can forward documents wherever you are. If you change agent later, the state fee is $25, and you can also change the agent on your annual report. For a founder outside the US a commercial agent is the practical choice.
Operating agreement: needed but not filed
Florida does not require you to file an operating agreement with the Division. Under section 605.0102 of the Florida Statutes, an operating agreement can be oral, implied, in a record, or a combination, and it can be made by a sole member. A written agreement is still the sensible choice: it proves ownership to banks and payment providers, sets out who can sign, and says what happens if a member leaves. Our LLC operating agreement guide covers what to put in it.
What is public on Sunbiz?
Most of what you file with the Division is public and searchable on Sunbiz, including images of the filed documents. Expect the following to be visible:
- The LLC’s name, document number, filing date and status
- The principal office address and mailing address
- The registered agent’s name and Florida address
- Any managers or authorized representatives you choose to list, with their addresses
- Every annual report and amendment you file
The Division also warns that, under Florida law, email addresses sent to it are public records. Members are not listed on the Articles. If privacy matters to you, use a commercial registered agent and a business mailing address rather than your home address, and think about who you list as authorized representative.
Florida LLC annual report: fee, deadline and late fee
Every Florida LLC files an annual report each year between 1 January and 1 May, and the fee is $138.75. The Sunbiz annual report page set the 2026 deadline at 11:59 p.m. Eastern time on Friday 1 May 2026, after which a $400 late fee is added.
- Filing: online on Sunbiz, paid by credit or debit card, or by mail with a check or money order.
- Updates: the report lets you change the principal office, mailing address, registered agent and registered office.
- Late: a report received after 1 May costs $538.75.
- Not filed: an LLC that has not filed by the third Friday of September is administratively dissolved at close of business on the fourth Friday of September.
- Reinstatement: $100 plus the annual report fee for each year missed.
The $400 late fee applies even if the LLC had no activity that year. Set a reminder for January, when the filing window opens, rather than relying on state emails. Our LLC annual report filing service and compliance deadline calendar help you keep track.
Florida taxes for an LLC
Florida does not tax individuals’ personal income. The Florida Department of Revenue’s tax information for new residents says "Florida does not impose personal income tax". That helps owners of LLCs taxed the default way, where profit passes through to the owners.
Florida does have a corporate income tax, and it can reach some LLCs. The Department’s Form F-1120 instructions say:
- An LLC classified as a corporation for federal and Florida tax purposes must file a Florida corporate income tax return. Section 220.14 exempts up to $50,000 of Florida net income.
- A single-member LLC that is disregarded for tax purposes and owned by an individual does not file a separate Florida corporate income tax return.
- An LLC classified as a partnership files a Florida partnership information return (Form F-1065) if one or more of its owners is a corporation.
Choosing corporate tax treatment is a decision to make with a licensed tax professional, because it changes both your federal and Florida filings.
Sales tax registration
If you sell taxable goods or services in Florida you register with the Department of Revenue before you collect tax. The state sales tax rate is 6%, plus county discretionary surtax in many counties. Sellers outside Florida must register once their remote sales into the state exceed $100,000 in the previous calendar year, under Tax Information Publication 21A01-03. See our sales tax registration service if you need a permit.
Florida LLC for non-US residents
A founder outside the US can form a Florida LLC in the same way, with a few extra points. Our guide to US LLCs for non-residents explains the wider picture.
- EIN: without an SSN or ITIN you cannot use the IRS online application, so the EIN is requested by fax, mail or the international phone line.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income. The penalty for not filing is $25,000. It cannot be e-filed, so it goes by fax or mail. See Form 5472 filing.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026. Details are in our BOI report guide.
- Address: the registered agent’s address is for legal papers. Banks and payment providers usually want a separate business address, which our US business address service provides.
Whether you owe US income tax depends on whether you have US trade or business income. That needs advice from a licensed tax professional who looks at your facts.
Doing it yourself vs using Borderless Filings
You can form a Florida LLC yourself on Sunbiz for $125. The form is short and the Division’s instructions are clear. Many Florida residents do exactly that.
Our service adds preparation and checking before anything is filed (name, addresses, effective date and signatures), submission by our filing team, tracking in your portal, secure storage of your documents, and reminders for the annual report so you do not pay the $400 late fee. For non-residents we also handle the EIN request without an SSN and can set up the yearly Form 5472. Service prices are on our pricing page, and the state fee is shown separately at cost. You can start your order once you have chosen a name.
Sources
- Florida Division of Corporations: Limited Liability Company fees
- Florida Division of Corporations: Instructions for Articles of Organization (FL LLC)
- Florida Division of Corporations: File Annual Report
- Florida Division of Corporations: Division FAQs
- Florida Division of Corporations: Fictitious Name Registration instructions
- Florida Legislature: Florida Statutes section 605.0102, Definitions
- Florida Department of Revenue: Tax Information for New Residents
- Florida Department of Revenue: Instructions for Corporate Income/Franchise Tax Return (F-1120N)
- Florida Department of Revenue: Corporate Income Tax
- Florida Department of Revenue: Sales and Use Tax
- Florida Department of Revenue: Tax Information Publication 21A01-03
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.