Form an LLC in Florida.

Florida LLC fees, line by line

Component	Cost / Rule	Note
Articles of Organization filing fee	$125	One-time charge to register the LLC with the state.
Annual report	$138.75 / year	Late or missed reports trigger administrative dissolution in most states.
Franchise / business tax	$0	This state has no minimum franchise tax for LLCs.
Registered agent	Required	Every state requires a registered agent. You can be your own RA in your home state at no cost; commercial services run $35–$300/yr.
Expedited filing	Not offered	Standard processing only.

Should you form in this state if you don't live here?

For most operators, the answer is no. An LLC pays state income tax wherever it operates, not where it's formed. Forming in Florida while doing business in another state means paying both states' fees plus a foreign-qualification fee in your operating state. Real reasons to form in a non-home state: pure IP holdcos, real estate holdcos in the property state, asset-protection structures, or non-US residents with no US nexus. Full breakdown of when forming out-of-state pays off →

Forming an LLC in Florida

Florida's Secretary of State administers LLC formation through the Division of Corporations. The state does not require newspaper publication of Articles of Organization, streamlining the formation process significantly. Filing is available exclusively online through the Secretary of State's portal; paper filings are not accepted for new formations. Online filings are processed within 1-2 business days, making Florida one of the quicker-turnaround states. The digital portal is user-friendly and provides immediate submission confirmation with email updates on filing status. Florida's approach to digital business formation is straightforward and efficient, favoring filers who complete applications online.

A name availability search is the first step. Florida's online business entity search is free and real-time. The LLC name must be distinguishable from existing entities and must include "LLC," "L.L.C.," or "Limited Liability Company." Name reservation is available for 120 days for a $50 fee, higher than many other states. Registered agent requirements apply: every Florida LLC must designate a registered agent with a Florida street address. The agent receives service of process and official documents. Owners may serve as their own agents if maintaining a Florida address; professional registered agent services cost $50-150 annually. Florida's statute allows flexibility in management structure and does not mandate specific qualifications for managers. Single-member and multi-member LLCs are treated equivalently under state law.

Florida's filing fee for Articles of Organization is $125, placing it in the moderate range. The state does require an annual report, due May 1 each year, with a $138.75 fee. Filing after the deadline adds a $400 late penalty, and continued non-filing leads to administrative dissolution, so the May 1 date belongs on every Florida owner's calendar. Beyond the annual report, Florida does not impose LLC-specific franchise taxes or minimum annual fees. Operating agreements are not required by Florida law and are not filed with the state, though drafting one is strongly recommended for any multi-member LLC. Florida's statute provides considerable freedom in structuring LLC governance, and written operating agreements help clarify member intentions and prevent disputes.

Florida is a popular formation state for small business owners, particularly those operating in tourism, real estate, and service industries. The state has no personal income tax, which is a major advantage for residents and owners who maintain Florida domicile. However, non-resident owners should note that Florida's no-income-tax advantage does not shield them from federal tax or home-state taxation. The state's business-friendly regulatory environment and rapid processing timelines make Florida attractive for new ventures, particularly in the Southeast region.

State-specific tax considerations

Florida has no state income tax, neither on corporate nor individual income. This is a significant advantage for Florida-resident LLC members, who pay only federal income tax on distributions. Non-resident members are subject to their home state's income tax regardless of the LLC's Florida registration. Sales tax registration is required for any LLC selling tangible goods; Florida's statewide rate is 6%, with county surtax adding 0.5% to 1.5%, for total rates of 6% to 7.5% depending on county. Service businesses generally do not trigger sales tax registration unless selling tangible products. Florida does not impose inventory tax or specialized business levies beyond standard sales tax.

Payroll tax registration is mandatory once the LLC has employees. Employers must register with the Florida Department of Revenue for sales and use tax purposes and with the Department of Economic Opportunity for unemployment insurance. Florida's unemployment insurance rate is experience-rated based on employer history and industry classification, typically ranging from 0.1% to 5.4% of payroll. The state offers favorable unemployment insurance rates relative to national averages. For resident owners, Florida's no-income-tax status creates significant ongoing tax savings compared to high-income-tax states. This makes Florida particularly attractive for entrepreneurs prioritizing tax efficiency and seeking to establish permanent domicile in a tax-friendly jurisdiction.

Frequently asked questions

Sources & verification

• Official: Florida Secretary of State — business filings
• IRS — Limited Liability Company guidance

Last verified: pending. Fees can change between legislative sessions — the linked official source above is the canonical record.

Compare Florida with other states

See the full ranking — best states to form an LLC →   Compare formation services →