Colorado LLC Periodic Report and Taxes (2026)
Colorado's annual report is called a Periodic Report. Every LLC files one online with the Colorado Secretary of State for $25 each year, due in its anniversary month. Colorado has no franchise tax on LLCs; instead, LLC income passes through to the owners, who pay Colorado's flat 4.40% individual income tax on their share.
Quick Answer
- Filing name
- Periodic Report (not "annual report")
- Fee
- $25 (since July 1, 2024), online only
- Due
- Your LLC's anniversary month, each year
- Franchise tax
- None in Colorado
- Income tax
- Flat 4.40% on pass-through income
- Late
- Delinquency + cure fee set by the Secretary of State
What the Colorado Periodic Report Is
Colorado does not use the term "annual report." Its equivalent is the Periodic Report, filed with the Colorado Secretary of State to confirm that your LLC's public information is current. The report updates your entity name, principal office address, and registered agent. It contains no financial figures and requires no tax payment - it is a compliance filing, not a tax return. Filing it on time keeps your LLC in good standing, which lenders, landlords, and license authorities routinely check. This is a core part of running a Colorado LLC.
The name is not just a quirk. Because the filing is "periodic" rather than strictly "annual," Colorado ties it to your own formation date instead of a single statewide deadline like April 15. Every LLC, corporation, nonprofit, and other registered entity in Colorado files a Periodic Report on the same footing, and the rules sit in the Colorado Corporations and Associations Act rather than in the LLC statute alone. Knowing the correct term also helps you find the right filing online: searching for a Colorado "annual report" can send you to the wrong page, while the Secretary of State labels the filing a Periodic Report throughout its system.
The $25 Fee
The Periodic Report fee is $25, filed online. The Secretary of State raised the fee to $25 effective July 1, 2024; before that it had been $10 since the office moved to online filing. As with all Colorado business filings, there is no paper option. The $25 is the same for every LLC regardless of size or revenue. For how this fits your overall costs, see Colorado LLC cost and the national cost of an LLC.
When It Is Due: The Anniversary-Month Window
Your Periodic Report is tied to your LLC's anniversary month - the month your Articles of Organization were recorded. The Secretary of State opens a filing window that spans the month before the anniversary month, the anniversary month itself, and the month after. You can file at any point in that window. Filing early in the window is the safest habit, and the Secretary of State sends an email reminder if you have signed up for notifications on your record.
| Anniversary month | Window opens | Window closes |
|---|---|---|
| Example: March | February 1 | April 30 |
| Example: July | June 1 | August 31 |
| Example: December | November 1 | January 31 |
The examples above illustrate the three-month pattern; check your own record for your exact dates. Note that the window can straddle a calendar-year boundary, as the December example shows, so an entity formed late in the year files its report early the next year - the anniversary month, not January 1, is what drives the schedule. Your specific due dates always appear on your business record in the Secretary of State's system, which is the authoritative place to confirm them.
What Happens If You File Late
If the window closes without a filed report, the Secretary of State first marks your LLC noncompliant and then delinquent. A delinquent LLC loses good standing: it can be blocked from bank loans, government contracts, and professional-license renewals, and it loses the exclusive right to its name. To return to good standing you file a Statement Curing Delinquency and pay the reinstatement fee set by the Secretary of State, in addition to the regular report fee. Because that cure fee is set administratively and can change, confirm the current amount on the Secretary of State's fee schedule before you file.
Delinquency is reversible but avoidable. An entity does not disappear the moment a report is late; it moves through a status change that the Secretary of State records publicly, and anyone who searches your business will see it is no longer in good standing. That visibility is often the real harm, because a bank underwriter, a prospective landlord, or a client running due diligence can spot the lapse instantly. Curing it restores good standing, but the cleanest path is simply to file within the window every year - the $25 report is far cheaper than the cure fee plus the reputational cost of a public delinquency flag.
Good Standing and Why It Matters
"Good standing" is the status that says your LLC is current on its Colorado filings. It is what a Certificate of Good Standing (also called a Certificate of Fact) certifies, and banks, lenders, licensing boards, and out-of-state registrars frequently require one before they will act. The Periodic Report is the main filing that keeps that status intact for an active LLC, so missing it does not just risk a late fee - it can stall a loan closing, a lease, a new professional license, or an expansion into another state. Keeping the report current is therefore less about the $25 and more about preserving the credibility your LLC needs to transact. If you plan to register your LLC in another state, expect that registrar to ask Colorado for proof of your good standing first.
How to File the Periodic Report
Filing takes only a few minutes. Search your business record on the Secretary of State's website, open the Periodic Report filing, confirm or update your name, principal office, and registered agent, and pay the $25 fee by card. The system records the filing immediately and returns your LLC to (or keeps it in) good standing. Keep the confirmation with your records. You do not need an attorney or a service to file, though many owners use a calendar reminder so the window is never missed.
A useful habit is to file on the first day your window opens rather than waiting for the anniversary month itself. Filing early costs the same $25, removes any risk of forgetting, and confirms your good standing well before any lender or client might check it. If your contact details change, update the email on your business record so the Secretary of State's reminder actually reaches you. And if you have moved or changed your registered agent, the Periodic Report is a natural moment to confirm that information is still correct, since the same filing surfaces it for review.
Colorado LLC Taxes: No Franchise Tax, Flat 4.40%
Colorado imposes no franchise tax and no entity-level privilege tax on LLCs. By default the LLC is a pass-through: profits flow to the members, who report their shares on their personal returns and pay Colorado's flat 4.40% individual income tax. A single-member LLC is a disregarded entity for the IRS, and a multi-member LLC is a partnership, unless the company elects corporate or S-corporation treatment. Colorado also offers an elective pass-through entity (PTE) tax that some LLCs choose for federal SALT-deduction reasons; it is optional and does not replace the members' underlying obligation. Get your federal EIN before you register for any state tax accounts.
Keep the two systems separate in your mind. The Secretary of State handles the Periodic Report, which is about your entity's existence and public record; the Department of Revenue handles income tax, sales tax, and withholding, which are about money. Paying your income tax does not satisfy the Periodic Report, and filing the Periodic Report does not satisfy your taxes - they are unrelated obligations to two different agencies. Because Colorado has no franchise tax, there is no single "LLC tax" bill to budget for; instead you plan for the flat 4.40% on profit at the owner level and, if you elect it, the optional pass-through entity tax that can shift some of that liability to the entity for federal deduction purposes.
Sales Tax and Other Ongoing Obligations
If your LLC sells taxable goods or certain services, you must hold a Colorado sales tax license from the Department of Revenue and remit collected tax on the state's schedule. The standard retail license costs $16 for a two-year period plus a refundable $50 deposit, applied for on Form CR 0100. This is separate from the Periodic Report, which goes to the Secretary of State. Home-rule cities may levy their own sales tax and licensing on top. See business license in Colorado and the national business license guide for the full picture.
Frequently Asked Questions
Does Colorado have an annual report for LLCs?
Yes, but Colorado calls it a Periodic Report. Every LLC files one each year with the Secretary of State for $25, filed online. It updates your name, principal office, and registered agent.
How much is the Colorado Periodic Report?
The fee is $25, filed online. It rose to $25 on July 1, 2024, from the prior $10. Filing late leads to delinquency and an added cure fee set by the Secretary of State.
When is the Colorado Periodic Report due?
It is due in your LLC's anniversary month each year. The filing window covers the month before, the anniversary month, and the month after. Miss the window and the entity becomes noncompliant, then delinquent.
Does a Colorado LLC pay a franchise tax?
No. Colorado imposes no franchise or privilege tax on LLCs. Income passes through to the members, who pay Colorado's flat 4.40% individual income tax on their share.
What happens if I miss the Periodic Report?
Your LLC is marked noncompliant and then delinquent, losing good standing. To restore it, file a Statement Curing Delinquency and pay the reinstatement fee set by the Secretary of State. Delinquency can block loans, contracts, and license renewals.
Related
- How to form an LLC (cluster hub)
- How to form an LLC in Colorado
- Colorado LLC cost
- Colorado registered agent requirements
- Business license in Colorado
- How to dissolve an LLC in Colorado
- S-corp vs LLC
- How to get an EIN
Sources
- Colorado Secretary of State - News Release: Periodic Report fee $25 (effective July 1, 2024).
- Colorado Revised Statutes - § 7-90-501, Periodic reports.
- Colorado Revised Statutes - § 7-90-902, Delinquency.
- Colorado Secretary of State - Business Division FAQs (Periodic Report; good standing).
- Colorado Secretary of State - Business Home (file a Periodic Report).
- Colorado Department of Revenue - Individual Income Tax (flat 4.40% rate).
- Colorado Department of Revenue - Pass-Through Entities (PTE election).
- Colorado Department of Revenue - Standard Retail License ($16 two-year; $50 deposit).
- Colorado Department of Revenue - Sales Tax Guide.
- IRS - Limited Liability Company (LLC) (default classification).
- IRS - Get an Employer Identification Number (free EIN before state tax accounts).
- Legal Information Institute - 26 CFR § 301.7701-3, Entity classification election.
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 thresholds change; verify current requirements with the Colorado Secretary of State and Colorado Department of Revenue before acting.