Do I still have to file the Business Privilege Tax return in Alabama?

Yes, unless your calculated business privilege tax is $100 or less. For tax years beginning after December 31, 2023, taxpayers whose privilege tax is $100 or less are not required to file the return. Otherwise the return is still due.

When is the Alabama Business Privilege Tax return due?

For pass-through entities such as LLCs, Form PPT is due the 15th day of the third month after the tax year begins - March 15 for calendar-year filers. Corporations file Form CPT on a due date that matches their federal return.

Will the Secretary of State dissolve my Alabama LLC for not filing a report?

Because there is no longer an annual report, there is no report-related administrative dissolution. You must still keep a registered agent on file and stay current on any Business Privilege Tax the entity owes.

Alabama Annual Report: Requirements & Cost (2026)

Q: Does Alabama require an annual report?

No. Alabama repealed the annual report requirement through Act 2024-213 effective in 2024. No LLC, corporation, or other registered entity files an annual report in Alabama. The former $10 corporate annual report fee was eliminated.

Q: Do Alabama LLCs file an annual report?

No. Alabama LLCs never filed a separate Secretary of State annual report, and none is required now. The main annual state filing for an LLC is the Business Privilege Tax return (Form PPT) with the Department of Revenue, if the LLC owes more than $100 in privilege tax.

Q: What replaced the Alabama annual report?

Nothing new replaced it; the requirement was simply repealed. The Business Privilege Tax return (Form PPT for pass-through entities, Form CPT for corporations) remains the recurring state filing, but it is a tax return with the Department of Revenue, not a Secretary of State annual report.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

Alabama no longer requires an annual report. Act 2024-213 repealed the corporate annual report and its $10 fee effective in 2024, so no LLC or corporation files an annual report in Alabama. The recurring state filing that remains is the Business Privilege Tax return - Form PPT for pass-through entities such as LLCs and Form CPT for corporations - filed with the Alabama Department of Revenue, and even that is not required when the calculated tax is $100 or less.

Quick Answer

Annual report?: No - repealed by Act 2024-213, effective 2024
Former fee: $10 corporate annual report fee - eliminated
LLCs: Never filed a separate annual report; none required now
What remains: Business Privilege Tax return (Form PPT / CPT) with the Department of Revenue
Filing threshold: No return if privilege tax is $100 or less (tax years after 12/31/2023)
PPT due date: 15th day of the 3rd month - March 15 for calendar-year LLCs
Still required: Keep a registered agent on file with the Secretary of State

Does Alabama Require an Annual Report?

For most states, an "annual report" is a yearly filing with the Secretary of State that keeps a company's public record current and, in many states, carries a fee. Alabama is now an exception: as of 2024, no business entity - corporation, LLC, limited partnership, or professional entity - is required to file an annual report in Alabama. If you searched for an Alabama LLC or corporation annual report form and could not find one, that is why. The requirement was eliminated, not merely relocated.

This is a genuinely recent change, and older guides still describe a filing that no longer exists. Below we explain exactly what was repealed, how Alabama handled reports before, and what recurring filing does still apply so you do not confuse "no annual report" with "no annual obligations." For the national overview, see our business tax hub and the state's how to form an LLC in Alabama guide.

What Changed: Act 2024-213 and the Repeal

The Alabama Legislature passed Act 2024-213 (House Bill 230), which permanently eliminated the corporate annual report by repealing the annual report section of the Alabama Business Corporation Law (former Ala. Code § 10A-2A-16.11). The repeal removed both the filing obligation and the $10 fee that had been tied to the corporate annual report. After the change, the Secretary of State no longer collects annual reports from for-profit or professional corporations, and no entity type files one.

The change also completed a separation that started at the beginning of 2024. Previously, the corporate annual report traveled with the Business Privilege Tax return filed at the Department of Revenue. Beginning January 1, 2024, the Business Privilege Tax return no longer includes the Secretary of State annual report. For a brief window the Secretary of State's Business Services Division processed those reports directly (for corporations only, with a $10 fee), and then Act 2024-213 repealed the requirement altogether.

How Alabama Worked Before 2024

Understanding the old system helps avoid mistakes with prior-year filings. Historically, corporations filed an annual report as part of the combined Business Privilege Tax package: the return submitted to the Department of Revenue carried the corporate annual report (often referenced as Schedule AL-CAR) through to the Secretary of State. That is why business owners frequently described "the Alabama annual report" and "the business privilege tax" in the same breath - they were filed together.

The key point for LLC owners is the next section: this combined report was a corporate obligation. If you are amending or catching up on a pre-2024 corporate year, you may still encounter references to the old report, but for current years there is nothing to file.

LLCs Never Filed a Separate Annual Report

Unlike many states, Alabama never required a standalone LLC annual report with the Secretary of State. An Alabama LLC's recurring state obligation was the Business Privilege Tax return (Form PPT), not an annual report. So for LLCs, the 2024 repeal changed nothing about reports - there was no LLC report to begin with - but it is worth stating plainly because so much general guidance wrongly implies every entity files an annual report. If you run an Alabama LLC, focus your compliance calendar on the privilege tax return and your Alabama LLC tax filing, not on a nonexistent report.

What Remains: The Business Privilege Tax Return

The one recurring state filing that still applies to most entities is the Alabama Business Privilege Tax (BPT) return, administered by the Department of Revenue. It is a tax filing, distinct from a Secretary of State annual report. Which form you file depends on entity type:

Form PPT - pass-through entities: LLCs, limited liability partnerships, S corporations, and disregarded entities.
Form CPT - C corporations and financial institution groups.
Form BPT-IN - the initial privilege tax return for a newly organized or newly qualified entity.

The privilege tax is based on the entity's net worth apportioned to Alabama, subject to a statutory rate schedule. Because it is a tax rather than a flat report fee, the amount varies by business.

This is the crucial mental model for Alabama: think in terms of a privilege tax return filed with the Department of Revenue, not an annual report filed with the Secretary of State. The two agencies handle different things. The Secretary of State manages formation records and your registered agent; the Department of Revenue manages the privilege tax and income tax. Many owners who ask "where do I file my Alabama annual report?" are really looking for the privilege tax return, and directing them to the correct agency avoids missed deadlines and duplicate filings.

Business Privilege Tax: Who Must File

A major 2024 relief measure sits alongside the annual-report repeal: for tax years beginning after December 31, 2023, a taxpayer whose calculated business privilege tax is $100 or less is not required to file the Business Privilege Tax return (BPT-IN, CPT, or PPT). This effectively exempts many small businesses that previously owed the old $100 minimum tax. If your calculated tax exceeds $100, you still file and pay. Confirm your figure using the current form instructions, because the threshold applies to the calculated tax, not to revenue or profit.

Business Privilege Tax Due Dates and Forms

For pass-through entities such as LLCs, Form PPT is due the 15th day of the third month after the beginning of the tax year - March 15 for a calendar-year filer. For corporations, Form CPT is due on a date that corresponds to the entity's federal income tax return. The tax is due in full by the original due date; Alabama does not grant an extension of time to pay, even where a filing extension applies. File and pay through the Department of Revenue's My Alabama Taxes system. See when are business taxes due and how to file business taxes for the broader calendar.

What You Still Must Keep Current

"No annual report" does not mean "no compliance." Every Alabama LLC and corporation must still maintain a registered agent and registered office on file with the Alabama Secretary of State, and must update that record when it changes. You also keep any Alabama business license current, file the Business Privilege Tax return when it applies, and meet federal and state income and sales tax obligations. The repeal removed one filing; it did not turn off the rest of your calendar.

Alabama Annual Filing Summary (2026)

Item	Status (2026)	Where
Annual report	Not required (repealed by Act 2024-213)	-
Corporate annual report $10 fee	Eliminated	-
Business Privilege Tax return (LLC)	Form PPT, unless tax is $100 or less	Department of Revenue
Business Privilege Tax return (corp)	Form CPT	Department of Revenue
Registered agent on file	Required, ongoing	Secretary of State

Frequently Asked Questions

Does Alabama require an annual report?

No. Act 2024-213 repealed the annual report effective 2024. No LLC or corporation files one, and the former $10 corporate fee was eliminated.

Do Alabama LLCs file an annual report?

No. LLCs never filed a separate Secretary of State annual report. The recurring LLC filing is the Business Privilege Tax return (Form PPT). See Alabama LLC tax filing.

What replaced the Alabama annual report?

Nothing new. The requirement was repealed. The Business Privilege Tax return remains, but it is a tax filing with the Department of Revenue, not a Secretary of State report.

Do I still have to file the Business Privilege Tax return?

Yes, unless your calculated privilege tax is $100 or less for a tax year beginning after December 31, 2023. Above that, the return is still due.

When is the Business Privilege Tax return due?

Form PPT for LLCs is due March 15 for calendar-year filers (the 15th day of the third month). Corporations file Form CPT on their federal-matching due date.

Can the Secretary of State dissolve my LLC for not filing a report?

There is no annual report anymore, so no report-related dissolution. You must still keep a registered agent and stay current on privilege tax.

Sources

Alabama Department of Revenue - Notice: Important Changes to the 2024 Business Privilege Tax Filing Requirements ($100 exemption; annual report separated).
Alabama Department of Revenue - Alabama Business Privilege Tax (Forms PPT, CPT, BPT-IN).
Alabama Department of Revenue - FAQ: What taxpayers must file a Business Privilege Tax return.
Alabama Department of Revenue - FAQ: When is the Business Privilege Tax return due (Form PPT due date).
Alabama Department of Revenue - Form PPT Instructions (PDF).
Alabama Department of Revenue - Electing Pass-Through Entities.
Alabama Secretary of State - Business Services (annual report change; registered agent).
Code of Alabama 1975 - Title 40, Chapter 14A, Business Privilege and Corporation Shares Tax.
Code of Alabama 1975 - Title 10A, Alabama Business and Nonprofit Entities Code.
Alabama Department of Revenue - Income Tax Administration Division.
IRS - Business Taxes.
IRS - Limited Liability Company (LLC).
IRS - Get an Employer Identification Number.

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and filing requirements change; verify current requirements with the Alabama Department of Revenue and the Alabama Secretary of State before acting.