Florida LLC and Corporation Compliance: 2026 Filing Guide

By Brian French | OrlandoBusinessNews.com | October 15, 2026

Quick Answer

Every Florida LLC and corporation must file an annual report on Sunbiz between January 1 and May 1; the fee is $138.75 for LLCs and $150 for corporations, with a $400 late fee after May 1. Orlando-area businesses must also renew city and Orange County business tax receipts by September 30. The biggest 2026 change: FinCEN’s final rule means U.S.-formed companies no longer file federal beneficial ownership (BOI) reports.

Key Takeaways

The Sunbiz annual report is due by May 1. File late and you pay a $400 penalty that cannot be waived. Skip it entirely and the state dissolves the entity at the close of business on the fourth Friday of September.
FinCEN made the domestic BOI exemption permanent with a final rule issued August 11, 2026. Florida LLCs and corporations do not file BOI reports. Foreign companies registered to do business here still do.
Local business tax receipts in Orlando and Orange County expire September 30. A renewal becomes delinquent October 1 and picks up penalties of 10% and then 5% a month, up to a 25% cap.
Florida stopped taxing commercial rent for occupancy periods beginning October 1, 2025. That is one year later than many owners remember.
Florida corporate income tax (Form F-1120) applies to corporations and to entities taxed federally as corporations. The rate is 5.5% after a $50,000 exemption.

What Changed in Florida Business Compliance for 2026?

For most Central Florida owners, 2026 removed a filing. The Corporate Transparency Act’s beneficial ownership information (BOI) reports to the Financial Crimes Enforcement Network (FinCEN) no longer apply to domestic companies.

In March 2025, FinCEN issued an interim final rule exempting U.S.-formed companies and U.S. persons. On August 11, 2026, the agency finalized it, effective August 14, according to a Ballard Spahr analysis. The final rule goes further: holders of a FinCEN identifier no longer must keep it updated, and FinCEN plans to purge previously submitted U.S. data where practicable, with no owner request needed, Florida Realtors reported.

Who still files: foreign reporting companies, meaning entities formed abroad and registered to do business in a U.S. state such as Florida. They generally report only non-U.S. beneficial owners, within 30 days of registration.

Congress has not repealed the statute, so a future administration could revisit it. For now, an Orlando LLC owning a restaurant or rental duplex has no BOI filing due.

When Is the Florida Annual Report Due, and What Does It Cost?

The annual report filed with the Florida Division of Corporations (Sunbiz) remains the core task for every active Florida entity. The window runs January 1 to May 1; mailed payments must be postmarked by May 1. Fees, per the Division’s instructions:

Entity	On-time fee	After May 1
LLC	$138.75	+$400
Profit corp.	$150	+$400
Nonprofit corp.	$61.25	No late fee
LP / LLLP	$500	+$400

The Division says the $400 late fee cannot be waived, and filed reports cannot be canceled or refunded.

What happens if you never file?

An entity unfiled by the third Friday of September is administratively dissolved (or revoked, if foreign) at close of business on the fourth Friday. In 2026 those dates were September 18 and 25. Losing good standing can stall loans, bids and closings, and after one year the state releases the name to others.

How does reinstatement work?

You file a reinstatement application on Sunbiz and pay every missed report fee:

LLC: $100 reinstatement fee plus $138.75 for each report year due
Profit corporation: $600 reinstatement fee plus $150 for each report year due

Two years behind costs an LLC $377.50 and a corporation $900. Online reinstatements post immediately if dissolution was under a year ago; otherwise allow two to three business days.

How Do You File the Annual Report on Sunbiz, Step by Step?

These steps follow the Division’s e-file instructions:

Go to sunbiz.org (the Division’s site, linked from dos.fl.gov) and choose “File Current Year Annual Report or Amended Annual Report.”
Enter your document number (6 or 12 characters). Search your company name on Sunbiz if you don’t have it.
Confirm your FEI/EIN, or mark it “Applied For” or “Not Applicable.”
Update the principal office, which must be a street address, not a P.O. box (the mailing address may be one).
Confirm the registered agent and office. The office must be a Florida street address; a business cannot be its own agent; a new agent signs electronically to accept.
Review principals: at least one officer, director, manager or authorized person, with title and street address.
Optional certificate of status: $5 for LLCs, $8.75 for corporations.
Sign and pay. A principal types their name and title. Card payments usually post within 24 hours.

Fixing a filed report requires an amended report: $50 for LLCs, $61.25 for corporations.

Why the registered agent and address lines matter

Lawsuits go to your registered agent. If that is a former partner or an old address, you can lose a case by default without knowing it existed. Fraudsters also file fake reports to hijack Sunbiz records, often after a missed deadline. Filing fraudulent documents is a felony, and victims can file corrections or a notarized Statement of Fact, but the Division does not verify filings or resolve disputes. Filing early and checking every line is the cheapest protection.

What Are Orlando and Orange County Business Tax Receipt Rules?

Under Chapter 205 of the Florida Statutes, cities and counties levy a local business tax, and most Orlando businesses need receipts from both.

City of Orlando: Businesses inside city limits need a receipt before opening, applied for through the city’s OpenCounter portal after a zoning check. Receipts expire September 30; renewal invoices go out the week of July 1. The city notes every business also needs an Orange County receipt.

Orange County: The Orange County Tax Collector issues the county receipt; in unincorporated areas, the county Zoning Division reviews the location first.

The penalty schedule under Florida Statute 205.053

State law sets the late-renewal penalties:

Due date: September 30 (moves to the next working day if that falls on a weekend or holiday)
October: 10% delinquency penalty
Each month after: an extra 5%
Cap: 25% of the business tax owed
Operating with no receipt at all: a separate 25% penalty, on top of any other penalties

As of October 10, any receipt not renewed is already carrying the 10% October penalty. Renewing before November 1 stops it from growing.

Which State Taxes Apply to Florida LLCs and Corporations?

Corporate income tax (Form F-1120)

Florida’s corporate income/franchise tax applies to corporations and entities taxed federally as corporations: 5.5% of net income after a $50,000 exemption. Calendar-year filers owe the 2026 return and payment by May 1, 2027; Form F-7004 extends filing, not payment, six months. Estimated payments apply once expected tax exceeds $2,500.

LLCs taxed as partnerships or disregarded entities generally fall outside this tax; an LLC that elected C-corporation treatment does not. A July 2026 Department of Revenue bulletin (TIP 26C01-01) adds that Florida decoupled from several One Big Beautiful Bill Act provisions, including bonus depreciation, so affected corporations need Florida adjustments.

Sales tax and the end of the business rent tax

Sellers of taxable goods or services must register online with the Florida Department of Revenue before starting.

Florida repealed its unique sales tax on commercial rent through House Bill 7031, for occupancy periods beginning October 1, 2025. Earlier periods stay taxable even if paid late. Short-term lodging, parking, boat slips and aircraft storage remain taxable.

Reemployment tax

Employers register for reemployment tax, Florida’s unemployment insurance. New employers pay 2.7% on the first $7,000 of each worker’s annual wages until they have reported for 10 quarters, per the Department of Revenue.

Do Orlando Employers Have to Use E-Verify?

Yes, at 25 or more employees. Since July 1, 2023, those private employers must E-Verify new hires; penalties began January 1, 2024. A first violation gets 30 days to cure. Three failures in 24 months bring a $1,000 daily fine and possible license suspension.

Did the 2026 Legislature Change Entity Filing Rules?

Not materially. HB 955 and SB 1324, which would have changed principal-office and registered-agent rules, both died in committee on March 13, 2026. Current fees: a fictitious name costs $50 to register or renew; a new LLC costs $125 in required fees; a new corporation $70.

2026-2027 Compliance Calendar for Orlando Businesses

Date	Task	Risk if missed
Jan 1, 2027	Sunbiz window opens	—
May 1, 2027	Sunbiz annual report	$400 late fee
May 1, 2027	F-1120 (calendar-year corps.)	Penalties, interest
Week of Jul 1	City BTR invoices mailed	—
3rd Fri. Sept.	Last day before dissolution	Dissolution
4th Fri. Sept.	Dissolution at close of business	Lost good standing
Sept 30	City and county BTR renewal	10% Oct. penalty
Ongoing	Sales and reemployment tax returns	Penalties, interest
Each new hire	E-Verify (25+ employees)	$1,000/day

This article is general information, not legal or tax advice. Confirm your obligations with a Florida attorney or CPA.

Brian’s Take

When I managed money, the losses that hurt most were rarely the market’s fault. They came from things nobody watched: a missed margin call, a document filed late. Florida compliance works the same way. None of these filings is hard. Forgetting them is what costs you.

Ending BOI reporting for domestic companies is a real win. That rule treated a family landscaping LLC like a tax-haven shell. Still, keep your ownership records. The statute was never repealed, and banks still collect that information.

The $400 Sunbiz late fee makes my point. A $138.75 filing becomes $538.75 because nobody wrote down May 1. Dissolution costs more: a lender who finds your entity inactive mid-underwriting may simply walk away.

My advice: file the annual report in January, before tax season. Put September 30 receipt renewals on the same calendar, and check your registered agent yearly, the way you’d check beneficiaries. Good compliance is mostly habit, and it is cheap.

Frequently Asked Questions

Do Florida LLCs have to file a BOI report in 2026?

No. FinCEN’s final rule, issued August 11, 2026, permanently exempts companies formed in the U.S., including Florida LLCs and corporations, from beneficial ownership reporting. Only foreign companies registered to do business in a U.S. state still file, and they generally report only non-U.S. owners. Owners should still keep good ownership records, because the underlying statute remains law.

What is the Florida annual report deadline?

The Sunbiz annual report is due between January 1 and May 1 every year. LLCs pay $138.75 and profit corporations pay $150. After May 1, a $400 late fee applies that the state will not waive. Entities still unfiled after the third Friday of September are administratively dissolved at the close of business on the fourth Friday.

How much does it cost to reinstate a dissolved Florida LLC?

Reinstating an LLC costs $100 plus $138.75 for each annual report year missed. An LLC that missed two years pays $377.50. A profit corporation pays $600 plus $150 per year, or $900 for two missed years. File the reinstatement online at Sunbiz. If the entity was dissolved less than a year ago, card payments post immediately.

When do Orlando business tax receipts expire?

City of Orlando and Orange County business tax receipts expire September 30 each year. Renewals not paid become delinquent October 1 and add a 10% penalty, then 5% each month after, capped at 25% of the tax. Businesses operating without any receipt face a separate 25% penalty under Florida Statute 205.053.

Does a Florida LLC pay state corporate income tax?

Generally not, if it is taxed federally as a partnership or a disregarded entity. Florida’s 5.5% corporate income tax applies to corporations and to entities taxed federally as corporations, after a $50,000 exemption. An LLC that elected corporate tax treatment must file Form F-1120. Calendar-year filers owe the 2026 return by May 1, 2027.

Do I still pay sales tax on my Orlando office lease?

No, for rent covering occupancy periods beginning October 1, 2025. Florida repealed its commercial rent sales tax, including local surtax, through House Bill 7031. Rent for periods through September 30, 2025, stays taxable even if paid later. Short-term lodging, parking, boat slips, and aircraft storage remain taxable.