At a glance
Filing agency
Florida Division of Corporations
Formation fees
Corporation $70 · LLC $125 · Nonprofit $70
Standard processing
Online filings through Sunbiz are often processed within a few business days. Mail filings can take several weeks. Expedited service is available for an additional fee, and the current processing times are posted on Sunbiz.
Annual requirement
Florida annual reports are due May 1. The fee is $150 for profit corporations, $138.75 for LLCs, and $61.25 for nonprofit corporations. A $400 late fee applies to corporations and LLCs after May 1.
Newspaper publication
Not required for new corporations, LLCs, or nonprofits
Forming a business in Florida
Florida is a large and growing market for professional practices, real estate businesses, hospitality companies, health care providers, and out-of-state businesses expanding into the Southeast. The Division of Corporations, known as Sunbiz, handles entity formations and annual reports, and most filings can be completed online.
Florida’s formation fees are moderate, but its annual report fees are higher than many states, especially for corporations. The annual report deadline is also early: May 1. This guide explains the corporation, LLC, and nonprofit paths, the current fees, and the compliance calendar that follows formation.
Corporation, LLC, or nonprofit?
The right structure depends on how the business will be owned, managed, financed, and taxed.
A corporation is designed for centralized management and outside investment. An LLC offers
liability protection with more flexible management and tax treatment. A nonprofit corporation
is for an organization operated for a charitable, educational, religious, or other exempt purpose.
Business corporation in Florida
A Florida business corporation is created by filing Articles of Incorporation with Sunbiz. The filing identifies the registered agent, principal office, authorized shares, and initial directors.
| Formation document | Articles of Incorporation |
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| State filing fee | $70 Includes the $35 filing fee and the $35 registered agent designation fee. |
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| Annual filing | Annual Report — due May 1; $150. A $400 late fee applies after May 1. |
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| Tax treatment | A Florida corporation is a C corporation by default, with S corporation status available by federal election. Florida does not impose a personal income tax, but the corporation may owe Florida corporate income tax and federal taxes. |
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| Best for | Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to lenders and institutional partners. |
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- A corporate name that is distinguishable and includes a required designator.
- A Florida registered agent and registered office with a physical street address.
- The principal office address, authorized shares, and initial directors.
- The incorporator’s signature and any required name consent or professional approval.
Start a Florida Corporation FilingLimited liability company in Florida
A Florida LLC is formed by filing Articles of Organization with Sunbiz. The filing requires a Florida registered agent and identifies the LLC’s principal office and management structure.
| Formation document | Articles of Organization |
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| State filing fee | $125 Includes the $100 filing fee and the $25 registered agent designation fee. |
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| Annual filing | Annual Report — due May 1; $138.75. A $400 late fee applies after May 1. |
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| Tax treatment | A Florida LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. Florida has no personal income tax, but the LLC may owe other state and federal taxes depending on its activity. |
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| Best for | Owner-managed businesses, real estate holdings, professional practices, and startups that want liability protection with flexible management. |
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- An LLC name that includes Limited Liability Company, LLC, L.L.C., or another accepted designator.
- A Florida registered agent and a physical Florida street address.
- The principal office address and the name and address of each managing member or manager, as applicable.
- A written operating agreement, which is not filed with the state but is important for governance.
Start a Florida LLC FilingNonprofit corporation in Florida
A Florida nonprofit corporation files nonprofit Articles of Incorporation with Sunbiz. The lower formation fee does not eliminate the annual report requirement, and federal 501(c)(3) status is a separate IRS application.
| Formation document | Articles of Incorporation – Nonprofit |
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| State filing fee | $70 Includes the $35 filing fee and the $35 registered agent designation fee. |
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| Annual filing | Annual Report — due May 1; $61.25. Nonprofit corporations must file the annual report but pay a lower fee than for-profit entities. |
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| Tax treatment | Florida nonprofit corporation status does not automatically create federal tax exemption. The organization must apply to the IRS and may need separate Florida tax exemption and charitable solicitation registration. |
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| Best for | Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit structure. |
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- A nonprofit name that meets Florida naming rules.
- A Florida registered agent and a physical Florida street address.
- A statement of nonprofit purpose and the required IRS language if seeking 501(c)(3) status.
- The incorporator, initial directors, and bylaws adopted after formation.
Start a Florida Nonprofit Filing Florida entity comparison
| Factor | Corporation | LLC | Nonprofit |
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| Formation document | Articles of Incorporation | Articles of Organization | Articles of Incorporation – Nonprofit |
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| State filing fee | $70 | $125 | $70 |
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| Annual filing | Annual Report | Annual Report | Annual Report |
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| Tax treatment | A Florida corporation is a C corporation by default, with S corporation status available by federal election. Florida does not impose a personal income tax, but the corporation may owe Florida corporate income tax and federal taxes. | A Florida LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. Florida has no personal income tax, but the LLC may owe other state and federal taxes depending on its activity. | Florida nonprofit corporation status does not automatically create federal tax exemption. The organization must apply to the IRS and may need separate Florida tax exemption and charitable solicitation registration. |
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| Best for | Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to lenders and institutional partners. | Owner-managed businesses, real estate holdings, professional practices, and startups that want liability protection with flexible management. | Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit structure. |
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May 1 is an early annual report deadline
Florida’s annual report is due May 1. The report confirms the entity’s principal office, registered agent, and officers or managers. For-profit corporations pay $150, LLCs pay $138.75, and nonprofit corporations pay $61.25.
A $400 late fee applies to corporations and LLCs that file after May 1. The state can administratively dissolve an entity that remains delinquent. The report is separate from the entity’s federal and Florida tax returns, so it should be calendared independently.
The registered agent designation is built into the filing fee
Florida formation fees include a mandatory registered agent designation fee. A corporation or nonprofit corporation pays $35 for the designation; an LLC pays $25. The registered agent must have a physical Florida street address and be available to receive service of process during business hours.
Our Florida registered agent service is based in St. Petersburg. Contact our office for the current service address and availability. We forward service of process and official state mail to the contacts you provide.
Florida is popular, but it is not always the right tax home
Florida has no personal income tax, which makes it attractive to founders and retirees. A Florida entity that operates in another state may still be subject to that state’s taxes and registration requirements, and a business with Florida customers may have Florida sales tax obligations.
The formation decision should account for where the business actually operates, where its people are located, and where its customers are. We can coordinate Florida formations and foreign registrations, but tax residence and apportionment questions should be reviewed with the entity’s accountant or tax adviser.
How to form a Florida entity
- Check the name. Search the Sunbiz database and confirm the proposed name is available and includes the correct designator.
- Appoint a Florida registered agent. Arrange a physical Florida street address and an agent who can receive service of process and official state mail.
- Prepare the formation document. Complete the Articles of Incorporation or Articles of Organization, including the principal office and management information.
- File with Sunbiz. Submit online or by mail with the applicable fee. The total includes the required registered agent designation fee.
- Calendar the May 1 annual report. File the annual report by May 1 each year and pay the correct fee for the entity type to avoid the $400 late fee.
Florida annual report and good standing
Every Florida corporation, LLC, and nonprofit corporation must file an annual report by May 1. The report updates the entity’s principal office, registered agent, and officers, directors, managers, or members. The fee depends on entity type: $150 for profit corporations, $138.75 for LLCs, and $61.25 for nonprofits.
A $400 late fee applies to corporations and LLCs that miss May 1. Continued delinquency can lead to administrative dissolution. Reinstatement may require the overdue reports, late fees, and a reinstatement fee. We can prepare the annual report and coordinate the registered agent information.
| Entity | Annual filing | Due | State fee |
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| Business corporation | Annual Report | May 1 | $150 |
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| Limited liability company | Annual Report | May 1 | $138.75 |
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| Nonprofit corporation | Annual Report | May 1 | $61.25 |
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Does Florida require newspaper publication?
No. Florida does not require a corporation, LLC, or nonprofit corporation to publish a newspaper notice of formation. The entity is formed when Sunbiz accepts the filing and the registered agent is designated.
Publication requirements exist in a few other states, including Pennsylvania, New York, and Georgia. A Florida entity that registers to do business in one of those states should confirm whether the foreign registration or a later filing triggers a publication obligation.
Florida formation questions
The total state filing fee is $125, which includes the $100 Articles of Organization fee and the $25 registered agent designation fee. The annual report fee is $138.75 and is due May 1.
The total state filing fee is $70, which includes the $35 Articles of Incorporation fee and the $35 registered agent designation fee. The annual report fee is $150 and is due May 1.
The total state filing fee is $70, including the registered agent designation fee. The nonprofit annual report fee is $61.25 and is due May 1. IRS 501(c)(3) application fees and charitable registration costs are separate.
The annual report is due May 1 each year. A $400 late fee applies to corporations and LLCs that file after May 1. The report can be filed beginning January 1.
Yes. Florida corporations, LLCs, and nonprofit corporations must designate a registered agent with a physical Florida street address. The formation fee includes the registered agent designation fee. Our Florida service is based in St. Petersburg.
No. Florida does not require newspaper publication for a new corporation, LLC, or nonprofit corporation. A Florida entity that registers in a state with a publication rule should confirm that state’s requirement separately.
Online filings through Sunbiz are often processed within a few business days. Mail filings can take several weeks. Expedited service is available for an additional fee, and current processing times are posted on Sunbiz.
Official Florida resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is
general information for attorneys, businesses, and nonprofit organizations. It is not legal,
tax, or accounting advice. Confirm the current requirement with the Florida Department of State, Division of Corporations (Sunbiz) or your
professional adviser before filing.