📋 Business Formation in Florida
Forming an LLC in Florida requires filing Articles of Organization with the Florida Division of Corporations via Sunbiz.org. The state filing fee is $125.
- ✓Choose a unique LLC name including "LLC," "L.L.C.," or "Limited Liability Company"
- ✓File Articles of Organization online at Sunbiz.org — $125 fee
- ✓Designate a registered agent with a FL street address
- ✓Draft an Operating Agreement (not required by state, strongly recommended)
- ✓Obtain an EIN from the IRS (required for multi-member LLCs)
- ✓File Annual Report by May 1 each year — $138.75 fee
- ✓Register for applicable local business licenses
Florida has no state corporate or personal income tax, making it highly tax-friendly for LLCs. Florida LLCs are pass-through entities for federal tax purposes — profits and losses flow to members' personal returns.
📅 Key Filing Deadlines & Fees
The Florida Annual Report is due May 1 every year. A $400 late fee is automatically added if not filed by May 1. LLCs that don't file are administratively dissolved by September 30.
| Filing / Requirement | Deadline | Fee |
|---|---|---|
| Articles of Organization | At formation | $125 |
| Annual Report | May 1 each year | $138.75 |
| Annual Report (late) | May 2 – Sep 30 | $538.75 (includes $400 penalty) |
| Dissolution (if Annual Report not filed) | September 30 | N/A — dissolved |
| Registered Agent Maintenance | Ongoing | Varies |
👥 Employment Law Basics
Florida is an at-will employment state with employer-friendly regulations. Florida follows federal minimums for most employment standards.
- ✓Minimum wage: $13/hr (2024, increasing to $14/hr in 2025 under Amendment 2)
- ✓Overtime: Federal FLSA rules — 1.5x pay for hours over 40/week
- ✓Workers' comp: Required for businesses with 4+ employees (construction: 1+ employee)
- ✓Non-competes: Enforceable under Florida Statute 542.335 if protects a legitimate business interest, with reasonable limitations
- ✓Final paycheck: Must pay on next regular payday (no specific law; regular payday rule)
- ✓Unemployment: Register with the FL Department of Economic Opportunity (Reemployment Tax)
📄 Relevant Legal Templates
Free downloadable templates commonly used by Florida businesses.
LLC Operating Agreement
Best practice for Florida LLCs
Employment Contract
At-will employment agreement (FL-compliant)
Non-Compete Agreement
Enforceable non-compete under FL Statute 542.335
NDA Template
Non-disclosure agreement for FL businesses
Independent Contractor Agreement
Contractor agreement for FL engagements
Service Agreement
Client services contract template
❓ Frequently Asked Questions
How much does it cost to start an LLC in Florida?
The state filing fee is $125 for Articles of Organization via Sunbiz.org. You'll also pay $138.75 for the annual report each May 1. Total first-year cost is approximately $263.75 in state fees (plus any registered agent or legal fees).
When is the Florida Annual Report due?
The Florida Annual Report is due every year by May 1. Filing on time costs $138.75. Missing the deadline adds a $400 late fee (total $538.75). LLCs that don't file by September 30 are administratively dissolved.
Does Florida have a state income tax?
Florida has no state personal income tax, making it one of the most tax-friendly states for LLC owners. LLC profits pass through to members' federal returns only. Florida does have a corporate income tax (5.5%), but single-member LLCs taxed as sole proprietorships and pass-through entities are not subject to it.
Are non-compete agreements enforceable in Florida?
Yes. Florida Statute 542.335 explicitly allows non-compete agreements if they protect a legitimate business interest (trade secrets, substantial relationships with customers, or specialized training) and are reasonable in time and geographic scope. Florida courts are more likely to enforce non-competes than to void them.
How do I file the Florida Annual Report?
File online at Sunbiz.org (the Florida Division of Corporations website). Log in with your LLC's document number, update your registered agent and officer information if needed, and pay the $138.75 filing fee. The process takes about 5 minutes.
Disclaimer: This page provides general legal information only. Laws change frequently. Always consult a licensed attorney in Florida for advice specific to your situation.