What does a Florida LLC cost to form and maintain?
Florida LLCs are filed with the Division of Corporations through Sunbiz. The opening fee bundles two charges set by statute: filing the articles of organization and designating a registered agent. From the following year on, the company owes an annual report for as long as it exists.
These are state fees as of November 14, 2026. Formation services, a commercial registered agent and a CPA bill separately, and their prices vary by provider.
| Item | Fee | Note |
|---|---|---|
| Articles of organization | $100 | Filing fee at formation |
| Registered agent designation | $25 | Paid with the articles |
| Total at formation | $125 | Sunbiz total for a new LLC |
| Annual report, on time | $138.75 | $50 statutory fee plus an $88.75 supplemental fee |
| Annual report after May 1 | $538.75 | Includes a $400 late fee |
| Reinstatement | $100 | Plus each annual report owed |
Sources: Florida Division of Corporations (Sunbiz), LLC Fees · Florida Statutes 605.0213 (2026) · Florida Statutes 607.193 (2025), supplemental fee
When is the annual report due, and what if you miss it?
The filing window runs from January 1 to May 1 each year, and the first report is due the year after the LLC is formed. An LLC set up in November 2026 files its first report in 2027. For 2026, Sunbiz accepted reports without penalty until 11:59 PM Eastern on Friday, May 1, before the $400 late fee kicked in.
The late fee is the smaller problem. An LLC that still has not filed by the third Friday of September is administratively dissolved on the fourth Friday of September under Florida Statutes 605.0714. Until it is back in good standing, it may not maintain or defend a lawsuit in a Florida court, per section 605.0212. If your rental home sits inside that LLC, a dispute with a tenant, contractor or insurer becomes much harder to handle.
Keep in mind that annual report data becomes part of the public record on Sunbiz. An LLC organizes ownership; it does not make the people running it invisible.
Sources: Sunbiz, Annual Report · Florida Statutes 605.0212 (2025) · Florida Statutes 605.0714 (2026)
Who can serve as registered agent for an owner living abroad?
Every Florida LLC must keep a registered office and a registered agent in the state to receive service of process and official mail. Under section 605.0113, the agent is either an individual who resides in Florida or a business entity authorized to act as one.
An owner who lives in São Paulo, Toronto or London cannot be their own agent, so most hire a commercial registered agent. Pick one that forwards documents quickly. A missed summons can turn into a default judgment you never had the chance to answer.
Does a Florida LLC still file a BOI report with FinCEN?
No, as long as it was formed in the United States. FinCEN's final rule of August 11, 2026, effective August 14, 2026, made the beneficial ownership information (BOI) exemption permanent for domestic companies; the FinCEN BOI page states that U.S. companies are exempt. A Florida LLC counts as a U.S. company even when every owner is foreign.
Domestic companies were first exempted by an interim rule on March 26, 2025, and the 2026 rule locked that in. Plenty of articles online, and an old banner on the Sunbiz annual report page, still describe the 2024 filing requirement. That information is out of date.
The duty remains for entities formed outside the U.S. and registered to do business in a state. Those have 30 days after registration to file an initial report, and they do not report owners who are U.S. persons.
Why does Form 5472 matter so much for foreign-owned LLCs?
The IRS calls a single-member LLC wholly owned by a foreign person a foreign-owned U.S. disregarded entity. For section 6038A purposes it is treated as a corporation and must file Form 5472 attached to a pro forma Form 1120, by the 1120 due date including extensions. The Form 5472 instructions set a $25,000 penalty for failing to file.
The trap is that an incomplete form counts as a failure to file. This is not a form to fill out from a downloaded template. Work with a U.S. CPA who already handles foreign-owned LLCs and who follows the company every year.
LLC or personal name: what should you weigh first?
- Fixed cost: the Sunbiz annual fee, a registered agent and a CPA for the 5472, even in a year with no rental income.
- Calendar: the annual report by May 1 and the 5472 on the 1120 schedule, every year.
- Home country: how your own tax system treats a foreign company you control can matter more than the U.S. side. Brazilian residents, for example, face specific rules for controlled entities abroad.
- Financing: ask the lender before forming the company whether it lends to an LLC.
The right answer depends on your tax residence, estate plan and how you will use the home. The U.S. side of ownership taxes is covered in U.S. property taxes for foreign owners, and I walk through both paths in my guide on buying as an individual or a company. Talk to a CPA and an attorney in the U.S. and in your home country before deciding. This page is general information, not legal or tax advice.
Sources: IRS, Instructions for Form 5472
Aquamara
How Aquamara fits
Aquamara is the vacation home resort Pulte is developing in Davenport, and the LLC-or-individual decision should be settled before you sign with the builder. The buyer named on the purchase agreement is the name that goes on the deed, and changing the owner later is work you can avoid.
Buyers on the list get pricing and floor plans as soon as Pulte releases them, which leaves time to set up the structure with a CPA. For the sticking points of holding companies in short-term rentals, read tax structure for vacation home holdings. To get the details first, join the Aquamara VIP list.
Frequently asked questions
Do I have to live in the U.S. to form a Florida LLC?
No. The owner can live anywhere. What has to be in Florida is the registered agent, who must be a Florida resident or a business authorized to serve.
Does an LLC formed in late 2026 need a BOI report?
Not if it was formed in the United States. Since August 14, 2026, FinCEN exempts U.S. companies from BOI reporting regardless of where the owners live.
Do I lose the LLC if I miss the May 1 deadline?
Not right away. First comes the $400 late fee. If the report is still missing by the third Friday of September, the state dissolves the LLC, and reinstatement costs $100 plus every report owed.
Can I skip Form 5472 if the home is not rented?
Do not assume so. The IRS instructions place single-member LLCs owned by a foreign person under the 5472 rule, with a $25,000 penalty for not filing. Your U.S. CPA decides what must be reported for your year.
Published . Updated . For information only; not legal, accounting or tax advice.