To start an LLC in Florida, you file Articles of Organization with the Florida Division of Corporations through Sunbiz.org, pay $125 in state fees, and appoint a registered agent with a physical Florida address. From there you apply for a federal EIN, write an operating agreement, register for any state or local taxes that apply to your business, and plan to file an annual report every year between January 1 and May 1. Florida has no personal state income tax, which is a large part of why the state is a popular home for LLCs.
Pick a Name That Meets Florida’s Rules
Your LLC’s name must include “Limited Liability Company” or the abbreviation “L.L.C.” or “LLC.”1Florida Senate. Florida Code Title XXXVI Chapter 605 – Section 605-0112 Name It also has to be distinguishable from every other business entity already on file with the Florida Department of State. Search the Division of Corporations’ records at Sunbiz.org to confirm your choice is available before you build a website or print anything. If you’re not ready to file yet, you can reserve a name for up to 120 days.
Appoint a Registered Agent
Every Florida LLC needs a registered agent to receive legal documents and official notices for the business.2Florida Senate. Florida Code Title XXXVI Chapter 605 – Section 605-0113 Registered Agent The agent must have a physical street address in Florida. A P.O. box does not qualify. You can serve as your own agent, name another member or employee, or hire a commercial service, which typically runs $100 to $300 per year and can be worthwhile if you want privacy or don’t keep a steady Florida office address.
Whoever you pick has to formally accept the role, and the state collects a $25 registered agent designation fee as part of your filing.3Florida Department of State. LLC Fees – Division of Corporations
File the Articles of Organization
The Articles of Organization is the document that creates your LLC. You can file online through Sunbiz.org or mail a paper form to the Division of Corporations in Tallahassee.4Florida Department of State. Florida Limited Liability Company – Division of Corporations The form asks for:
- Principal office address, meaning the physical location where business records are kept
- Mailing address for official correspondence
- Registered agent’s name, Florida street address, and signed acceptance
- Management structure, either member-managed or manager-managed
- Names and addresses of managers or authorized representatives
Member-Managed or Manager-Managed
In a member-managed LLC, all owners share authority to make decisions and sign contracts for the company. In a manager-managed structure, one or more designated managers handle day-to-day operations while other members stay passive; managers may or may not be owners themselves. Your choice goes into the Articles and tells the state and the public who has authority to act for the LLC.
Fees and How Long It Takes
The total state fee is $125: $100 for the Articles of Organization and $25 for the registered agent designation.3Florida Department of State. LLC Fees – Division of Corporations The Division of Corporations does not offer expedited processing for business filings.5Florida Department of State. Division FAQs Online filings are handled in the order received, and turnaround can run anywhere from a few days to several weeks depending on volume. You can check current processing dates on the Sunbiz site.6Florida Department of State. Document Processing Dates Once approved, you’ll receive an acknowledgment and a certified copy at the email address you provided.
Get an EIN From the IRS
After the state approves your LLC, apply for an Employer Identification Number from the IRS.7Internal Revenue Service. Get an Employer Identification Number The EIN is a tax ID for your business, and you’ll need it to open a bank account, file federal taxes, and hire employees. The application is free, runs online at IRS.gov, and issues the number immediately. Wait until your LLC is formed with the state before applying; the IRS may delay the application if the entity doesn’t yet exist.8Internal Revenue Service. Employer Identification Number
Write an Operating Agreement
An operating agreement is an internal document that lays out how your LLC will be run: ownership percentages, how profits and losses are divided, voting rights, what happens when a member leaves, and how disputes get resolved. Florida law doesn’t require you to file it with the state, but the statute treats the operating agreement as the governing framework for the company’s internal affairs.9Online Sunshine. Florida Statutes Section 605.0105 – Operating Agreement
Even single-member LLCs benefit from having one in writing. Without it, Florida’s default statutory rules fill in the gaps, and those defaults may not match what you want. Banks and potential investors also commonly ask to see an operating agreement before doing business with an LLC.
Understand How Your LLC Will Be Taxed
The IRS does not treat an LLC as its own tax category. Your federal tax treatment depends on how many members you have and whether you file an election to change the default. A single-member LLC is taxed as a disregarded entity, with income and expenses flowing to your personal return like a sole proprietorship. A multi-member LLC is taxed as a partnership by default, with each member reporting their share on their individual return.
Either type can elect to be taxed as a corporation by filing IRS Form 8832.10Internal Revenue Service. LLC Filing as a Corporation or Partnership An LLC taxed as a corporation can also elect S-corporation status with Form 2553. To have the S-corp election apply for the current tax year, file Form 2553 no later than two months and 15 days after the start of that year.11Internal Revenue Service. Publication 509 (2026), Tax Calendars S-corp treatment can reduce self-employment tax for some owners, but it brings payroll and reporting obligations, so talk to a tax professional first.
Florida has no personal state income tax, so pass-through LLC income is not taxed at the state level. If your LLC elects C-corporation treatment, Florida’s 5.5% corporate income tax applies.
Sales Tax, Reemployment Tax, and Local Receipts
If your LLC sells taxable goods or services, register with the Florida Department of Revenue by filing a Florida Business Tax Application (Form DR-1), either online or on paper.12Florida Dept. of Revenue. Account Management and Registration You’ll then collect and remit sales tax on a schedule set by your volume.
If you have employees, register with the Department of Revenue for reemployment tax, Florida’s version of unemployment insurance. The employer pays it on the first $7,000 of wages per employee per calendar year.13Florida Dept. of Revenue. Florida Reemployment Tax Employers with 25 or more employees must also use E-Verify to confirm each new hire’s eligibility.
Many counties and cities require a local business tax receipt, formerly called an occupational license, under Chapter 205 of the Florida Statutes. Fees and rules vary by locality, so check with your county and city tax offices before you open.
Open a Business Bank Account
Keeping personal and business finances separate is one of the main reasons to form an LLC in the first place, and a dedicated account reinforces the separation that supports your liability protection. Most banks will ask for:14U.S. Small Business Administration. Open a Business Bank Account
- EIN confirmation from the IRS
- The certified copy of your Articles of Organization
- Your operating agreement, to verify ownership and signing authority
- Government-issued ID for everyone who will have signing authority
File an Annual Report Every Year
Every Florida LLC must file an annual report with the Division of Corporations between January 1 and May 1 each year after formation.15Florida Senate. Florida Code Title XXXVI Chapter 605 – Section 605-0212 Annual Report The fee is $138.75.3Florida Department of State. LLC Fees – Division of Corporations Miss May 1 and the state adds a $400 late fee on top of the regular amount.16Florida Department of State. File Annual Report – Division of Corporations
Skip filing entirely and the state administratively dissolves your LLC on the fourth Friday of September that year.17Online Sunshine. Florida Statutes Section 605.0714 – Administrative Dissolution A dissolved LLC loses its legal standing and liability protection; it can only wind down its affairs until it is reinstated. Reinstatement costs $100 plus $138.75 for each year or partial year the LLC was dissolved, filed online through Sunbiz or by mail.18Florida Department of State. File Reinstatement – Division of Corporations
What About FinCEN Beneficial Ownership Reporting?
The Corporate Transparency Act originally required most new LLCs to report beneficial ownership information to the Financial Crimes Enforcement Network. In March 2025, FinCEN issued a rule exempting all domestic companies, including LLCs formed in the United States, from that requirement.19FinCEN.gov. Beneficial Ownership Information Reporting The reporting rule now applies only to foreign entities registered to do business in a U.S. state. If you form your LLC in Florida, you do not need to file a beneficial ownership report with FinCEN.