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How do I form an LLC in Florida?

Federal & State Law Editorial TeamLast reviewed: 2026-04-30

Florida LLCs are governed by the Florida Revised Limited Liability Company Act, Fla. Stat. Chapter 605.

1. Filing Fee and Processing Time

  • Articles of Organization: $125 total ($100 filing fee + $25 registered agent designation fee) filed with the Florida Division of Corporations at sunbiz.org.
  • Processing: 2-5 business days online; up to 4 weeks by mail. Florida does not offer formal expedited service for LLC filings.

    • 2. Name Reservation

  • Florida does NOT offer name reservation for LLCs. The name is secured upon filing.
  • Name must contain "Limited Liability Company," "LLC," or "L.L.C." and must be distinguishable from existing names (Fla. Stat. § 605.0112).

    • 3. Registered Agent

  • Required under Fla. Stat. § 605.0113.
  • Must be a Florida resident individual OR an entity authorized to do business in Florida, with a Florida street address (no P.O. boxes). The agent must sign accepting designation.

    • 4. Operating Agreement

  • Not required to be filed with the state and not required by statute, but strongly recommended (Fla. Stat. § 605.0105). May be oral or written.
  • Florida's default rules under Chapter 605 govern in the absence of an agreement.

    • 5. Annual Report

  • Required. Due between January 1 and May 1 each year.
  • Filing fee: $138.75.
  • $400 late fee applies if filed after May 1 (no grace period). LLC is administratively dissolved in September if not filed.
  • Filed online at sunbiz.org.

    • 6. State Taxes

  • Florida has no state personal income tax — pass-through LLC income is not taxed at the state level.
  • LLCs taxed as C-corporations pay the 5.5% Florida corporate income tax (Fla. Stat. § 220.11).
  • Reemployment tax (formerly unemployment) applies if hiring employees.
  • Sales tax registration with the Department of Revenue if selling taxable goods/services.

    • 7. Federal EIN

  • Obtain a federal EIN from the IRS (free) — required for multi-member LLCs and any LLC with employees.

    • 8. Local Business Tax Receipt

  • Most Florida counties and many cities require a local business tax receipt (formerly "occupational license") in addition to state formation.

    • 9. Foreign LLC Registration

  • Out-of-state LLCs doing business in Florida must register as a foreign LLC ($125) and file annual reports.

    • This is legal information, not legal advice.

    When to Talk to a Lawyer
    • Your LLC will own Florida real estate (homestead and asset protection issues)
    • You are forming a multi-member LLC with non-uniform contributions
    • You want to elect S-corp taxation for tax savings
    Related Statutes & Laws
    • Fla. Stat. § 605.0112
    • Fla. Stat. § 605.0113
    • Fla. Stat. § 605.0105
    • Fla. Stat. § 605.0212
    • Fla. Stat. § 220.11

    This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.