Home / Business Foundation / Florida
How to start a business in Florida
The fees, filing links and deadlines for forming and registering a business in Florida, with the official page for each step.
Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.
- LLC filing fee
- $125
- LLC, first year (state fees)
- $125
$138.75 annual report due by May 1 next year - Corporation filing fee
- $70
- Annual report
- $138.75
- DBA filed with
- State
- General state license
- No
- Newspaper notice
- No
How much does it cost to form an LLC or corporation in Florida?
To form an LLC, file Articles of Organization with the Florida Department of State, Division of Corporations (Sunbiz) for $125 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation for $70 (checked Oct 24, 2026). That filing fee is not the whole bill: see what it costs in the first year.
What does an LLC really cost in its first year in Florida?
Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.
| State fee | Cost | When | Checked |
|---|---|---|---|
| Articles of Organization filing fee | $100 | at filing | Oct 24, 2026 |
| Registered agent designation (state fee, filed with the articles) | $25 | at filing | Oct 24, 2026 |
First-year total: $125 in state fees.
$138.75 annual report due by May 1 next year Formation $125 ($100 filing plus $25 registered agent designation). The first $138.75 annual report, due between January 1 and May 1 of the next year, is shown below the total, not counted in it. Excludes local business tax receipts, registered agent services and optional copies.
After the first year: The $138.75 annual report is due every year between January 1 and May 1; filing after May 1 adds a $400 late fee. A fictitious name, if you have one, renews every 5 years for $50.
Fees that apply only in some cases
| State fee | Cost | When | Checked |
|---|---|---|---|
| Fictitious name (DBA) registration If you do business under a name other than the LLC's legal name | $50 | before you use the name; lasts 5 years | Oct 24, 2026 |
| Newspaper advertisement for a fictitious name If you register a fictitious name (DBA) | Note Cost is set by the newspaper; no official figure. | before you register the name | Oct 24, 2026 |
| Sales and use tax registration (Department of Revenue) If you sell taxable goods or services | Note No fee is stated on the registration page or on Form DR-1 (rev. | before you start selling | Check when you file |
| Corporate income tax (5.5% of net income over $50,000) Only if the LLC elects to be taxed as a corporation | Note Confirm this on the official page before you rely on it. | with the yearly corporate income tax return | Oct 24, 2026 |
Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.
Do I need to register a DBA in Florida?
If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the state for $50 (checked Oct 24, 2026).
Does Florida require an annual report?
Yes. The fee is $138.75 (checked Oct 24, 2026). Every year, filed online between January 1 and May 1, starting the year after the LLC is formed.
Does Florida have a franchise or privilege tax?
Florida has no separate franchise or minimum tax. Corporations, and LLCs that are taxed federally as corporations, owe Florida corporate income tax at 5.5% of net income. The first $50,000 of net income is exempt. A single-member LLC taxed the default way does not pay it.
How do I register for state taxes in Florida?
Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.
Does Florida require a general business license?
No. Florida doesn’t issue one general business license; what you need depends on your activity and where you operate.
Florida has no general state business license. Most licensed professions register with the Department of Business and Professional Regulation (DBPR) at myfloridalicense.com, and many businesses also need a local county or city business tax receipt (sometimes called an occupational license). The state portal builds a checklist by business type and links to county and city sites, but it focuses on state rules, so check your county and city directly. The state sales tax rate is 6%, and many counties add a discretionary surtax; sellers must register with the Department of Revenue before they start. Since October 1, 2025, rent on commercial property is no longer subject to state sales tax. Reemployment (unemployment) tax applies once you pay $1,500 in wages in a quarter or have an employee in 20 different weeks of a year. New employers pay 2.7% on the first $7,000 of each worker's wages. You register for it through the same Department of Revenue application.
What local licenses will I need in Florida?
Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.
- Jacksonville (city)
Local Business Tax Receipt for the consolidated City of Jacksonville/Duval County, issued by the Duval County Tax Collector, with an online application; most businesses need one, including home-based ones, which the page says are exempt from the City's Certificate of Use. No base fee is stated (a rate calculator is linked); a $6 transfer fee is listed (per page, checked 2026-10-24).
When do I need workers’ comp in Florida?
4 or more employees.
Construction employers need coverage with 1 or more employees. Agricultural employers need it at 6 regular employees or 12 seasonal workers who work more than 30 days in a season or 45 days in a year. Corporate officers and LLC members count as employees, but eligible owners can file a Notice of Election to be Exempt online with the Division of Workers' Compensation. The exemption is for the person, not the business. In construction it costs $50 and lasts 2 years. In non-construction businesses, sole proprietors and partners are not employees unless they choose coverage.
What else should I know about starting a business in Florida?
The LLC fee is $100 for the articles plus a required $25 registered agent designation; the corporation fee is $35 plus a required $35 registered agent designation. Corporations pay $150 for the annual report, also due by May 1. The first annual report is due between January 1 and May 1 of the year after you form. If you form between October 1 and December 31 and pick a January 1 effective date, the first report moves back a year. Missing the May 1 deadline adds a $400 late fee that the state says it cannot waive, and entities that still have not filed by the third Friday in September are dissolved on the fourth Friday. Forming an LLC or corporation does not require a newspaper notice. A fictitious name (DBA) must be advertised once in a newspaper in your county before you register it, and the registration lasts 5 years.
What to double-check for Florida?
A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.
- Note Sales tax registration fee. Neither the Department of Revenue's registration page nor Form DR-1 (rev.
- Note Whether a fee applies to a non-construction workers' comp exemption; the Division's non-construction page does not state one.
What to do next
- Choose your business structure and follow the full setup order
- See how federal, state and local licenses fit together
- Pick the insurance your business needs first
- Find the right way to fund it
Want help setting up in Florida? Contact us
Sources
Official pages checked on October 24, 2026.
- dos.fl.gov/sunbiz/start-business/efile/
- dos.fl.gov/sunbiz/start-business/efile/fl-llc/
- dos.fl.gov/sunbiz/start-business/efile/fl-llc/inst
- efile.sunbiz.org/llc_file.html
- files.floridados.gov/media/702398/cr2e047.pdf
- dos.fl.gov/sunbiz/forms/fees/llc-fees/
- dos.fl.gov/sunbiz/forms/fees/corporate-fees/
- dos.fl.gov/sunbiz/start-business/efile/fl-profit-c
- dos.fl.gov/sunbiz/start-business/efile/fl-fictitio
- efile.sunbiz.org/sbs_ar_instr.html
- search.sunbiz.org/Inquiry/CorporationSearch/ByName
- dos.fl.gov/sunbiz/start-business/know-before-start
- leg.state.fl.us/statutes/index.cfm
- leg.state.fl.us/statutes/index.cfm
- leg.state.fl.us/statutes/index.cfm
- floridarevenue.com/taxes/registration
- taxapps.floridarevenue.com/taxregistration
- floridarevenue.com/taxes/tips/documents/TIP_25A01-04.pdf
- floridarevenue.com/Forms_library/current/dr1.pdf
- floridarevenue.com/taxes/Pages/default.aspx
- floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx
- leg.state.fl.us/statutes/index.cfm
- leg.state.fl.us/statutes/index.cfm
- floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
- floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx
- floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx
- leg.state.fl.us/statutes/index.cfm
- myfloridacfo.com/division/wc/employer/coverage-requireme
- myfloridacfo.com/division/wc/employer/exemptions
- myfloridacfo.com/division/wc/
- leg.state.fl.us/statutes/index.cfm
- floir.gov/about-us/organization-and-operation
- openmyfloridabusiness.gov
- openmyfloridabusiness.gov/about/
- www2.myfloridalicense.com
- taxcollector.jacksonville.gov/Taxes/Local-Business-Tax
- cdn.census.gov/data/tables/time-series/demo/popest/202
- www2.census.gov/programs-surveys/popest/datasets/2020-2
- myfloridacfo.com/division/wc/employer/exemptions/non-con