How to Start a Business in Florida (2026)

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

To start a business in Florida, you must register your entity with the Florida Department of State, Division of Corporations. For an LLC, this involves filing Articles of Organization (Form LLC-1) for a $125 fee. You will also need to obtain a federal Employer Identification Number (EIN), register for state taxes with the Florida Department of Revenue, and secure any required business licenses or permits.

Overview of Starting a Business in Florida

Starting a business in Florida involves several key steps, primarily centered on registering your business entity with the Florida Department of State, Division of Corporations (often referred to as Sunbiz). The specific forms and fees depend on the type of business structure you choose, such as a limited liability company (LLC) or a corporation. Beyond state registration, businesses must comply with federal tax requirements, state tax obligations administered by the Florida Department of Revenue, and any local or industry-specific licensing rules.

Florida does not have a state personal income tax, which can be an advantage for many small businesses. However, corporations are subject to a corporate income tax. All registered entities must maintain a registered agent in Florida and file an annual report to remain in good standing. This guide provides a general framework; for a national perspective, see how to start a business.

Steps to Start a Business in Florida

The process of starting a business in Florida generally follows these steps, which ensure compliance with state and federal regulations:

1. Choose a business structure. Decide whether your business will be a sole proprietorship, partnership, LLC, or corporation. Each structure has different liability protections, tax implications, and formation requirements. LLCs and corporations are registered with the state.
2. Select and secure your business name. Choose a name that is unique and distinguishable from other registered entities in Florida. You can check name availability through the Sunbiz website. If forming an LLC or corporation, the name must include the appropriate designator (e.g., "LLC" or "Inc."). Consider also checking for trademark availability.
3. Appoint a Florida registered agent. All Florida business entities that register with the state must appoint and continuously maintain a registered agent. This agent must have a physical street address in Florida (not a P.O. Box) and be available during business hours to accept legal documents and official correspondence on behalf of the business.
4. Register your business entity with the Florida Department of State. For LLCs, file Articles of Organization (Form LLC-1) with the Division of Corporations. For corporations, file Articles of Incorporation. This can be done online via the Sunbiz portal, which is the fastest method, or by mail. The filing fee for an LLC is $125.
5. Obtain a federal Employer Identification Number (EIN). Most businesses will need an EIN from the IRS. This nine-digit number is required if you plan to hire employees, operate as a corporation or partnership, or file certain tax returns. You can apply for an EIN for free on the IRS website.
6. Register for state taxes with the Florida Department of Revenue. Depending on your business activities, you may need to register for sales and use tax, corporate income tax, reemployment tax (unemployment insurance), or other specific taxes. Registration is typically done through the Florida Department of Revenue's website.
7. Secure necessary business licenses and permits. Florida does not have a general statewide business license, but many industries and professions require specific state licenses. Additionally, local city and county governments often require their own business tax receipts (formerly occupational licenses) and permits. Research requirements based on your business type and location.
8. Open a business bank account. Once your business is legally formed and you have an EIN, open a separate bank account for your business. This helps maintain clear financial records and separates business finances from personal finances.

Florida Business Filing Fees (2026)

The primary state fees for starting a business in Florida are paid to the Department of State, Division of Corporations. The table below outlines common fees for new businesses, effective for 2026. These amounts are set by the state and are subject to change.

Expedited processing is generally not offered by the Florida Department of State for standard filings, as online submissions are processed quickly. Always verify current fees on the Sunbiz website before filing.

Florida Registered Agent Requirement

Every business entity registered with the Florida Department of State, including LLCs and corporations, must designate and continuously maintain a registered agent and a registered office in Florida. The registered agent is the official point of contact for receiving service of process (legal documents), subpoenas, and official government correspondence.

The registered agent must be an individual resident of Florida or a business entity authorized to transact business in Florida. The registered office must be a physical street address in Florida, not a post office box. The agent must consent to the appointment. You can name an individual (such as yourself or another member of the business), or hire a commercial registered agent service. The initial registered agent is designated when you file your Articles of Organization or Incorporation. To change your registered agent later, you must file a Statement of Change of Registered Office or Registered Agent with the Department of State, which carries a $35 fee. Failure to maintain a registered agent can lead to administrative dissolution or revocation of your business entity by the state. For more information, see Florida registered agent requirements.

Florida State Taxes

Florida has a unique tax landscape compared to many other states. Key state taxes for businesses are administered by the Florida Department of Revenue:

• No Personal Income Tax: Florida does not impose a state income tax on individuals. This means that profits from sole proprietorships, partnerships, and LLCs (unless they elect to be taxed as corporations) are not subject to state-level personal income tax.
• Corporate Income Tax: Corporations, including LLCs that elect to be taxed as corporations, are subject to Florida's corporate income tax. The tax rate is currently 5.5% of net income, though certain exemptions and credits may apply. Businesses subject to this tax must file an annual Florida Corporate Income Tax Return (Form F-1120).
• Sales and Use Tax: If your business sells or leases tangible personal property, or sells certain services, you must register with the Florida Department of Revenue to collect and remit sales and use tax. The statewide sales tax rate is 6%, with additional local option sales taxes that vary by county. Registration for a sales tax account is free.
• Reemployment Tax (Unemployment Insurance): Businesses with employees are required to pay reemployment tax, which funds unemployment benefits. This tax is paid to the Florida Department of Revenue.

Businesses must register with the Florida Department of Revenue for any applicable state taxes. This can typically be done online through the Department's website. For more details, see Florida business tax.

Florida Annual Report Requirement

All LLCs and corporations registered in Florida must file an annual report with the Florida Department of State, Division of Corporations. This report updates the state with current information about the business, such as its principal address, registered agent, and names of managers or officers. The purpose is to keep the public record accurate.

• Due Date: The annual report must be filed between January 1 and May 1 each year.
• Filing Fee: For LLCs, the annual report fee is $138.75. For corporations, it is $150.
• Late Fee: Failure to file the annual report by May 1 results in a mandatory $400 late fee. If the report is not filed, the Department of State may administratively dissolve or revoke the entity's authority to transact business in Florida.

The annual report is filed online through the Sunbiz website. The Department of State sends reminders to the email address on file, but it is the business's responsibility to ensure timely filing. See Florida annual report for more information.

Business Licenses and Permits in Florida

Florida does not have a single, general statewide business license that applies to all businesses. Instead, licensing requirements are typically industry-specific, professional, or local:

• State Professional and Occupational Licenses: Many professions and occupations are regulated by the State of Florida and require specific licenses. Examples include contractors, real estate agents, barbers, health care professionals, and many more. These licenses are issued by various state agencies, often under the Florida Department of Business and Professional Regulation (DBPR).
• Local Business Tax Receipts (Occupational Licenses): Most cities and counties in Florida require businesses operating within their jurisdiction to obtain a local business tax receipt (formerly known as an occupational license). The fees and requirements vary significantly by locality. You will need to contact your specific city and county government offices to determine what is required.
• Federal Licenses: Certain highly regulated industries, such as agriculture, aviation, firearms, and alcohol sales, may require federal licenses or permits from specific federal agencies.

It is crucial for business owners to research all applicable licensing requirements at the federal, state, and local levels before commencing operations. The Florida Department of Business and Professional Regulation website is a good starting point for state-level professional licenses. See Florida business licenses for more.

Closing a Florida Business

To properly close a business entity in Florida, you must file Articles of Dissolution with the Florida Department of State, Division of Corporations. For an LLC, this is Form LLC-4. Before filing, it is important to wind up business affairs, pay all outstanding debts and taxes, and distribute remaining assets. Simply ceasing operations or failing to file annual reports can lead to administrative dissolution, but this does not relieve the business of its tax obligations or potential liabilities. For full details, see how to dissolve an LLC in Florida.

Frequently Asked Questions

How much does it cost to start an LLC in Florida?

The state filing fee for Florida LLC Articles of Organization (Form LLC-1) is $125, which includes the registered agent designation. An annual report fee of $138.75 is due each year between January 1 and May 1.

What form do I file to create a Florida LLC?

You file Articles of Organization (Form LLC-1) with the Florida Department of State, Division of Corporations. This can be done online through the Sunbiz portal or by mail. The filing fee is $125.

Does a Florida business need a registered agent?

Yes. Every Florida business entity, including LLCs and corporations, must continuously maintain a registered agent and a physical Florida street address (registered office). The agent receives legal and official mail.

Does Florida have a state income tax?

Florida does not impose a personal income tax. However, corporations (including LLCs taxed as corporations) are subject to a corporate income tax, administered by the Florida Department of Revenue.

When is the Florida annual report due?

The Florida annual report for LLCs and corporations is due between January 1 and May 1 each year. The filing fee for an LLC annual report is $138.75. Failure to file by May 1 results in a $400 late fee.

Related

• How to start a business (cluster hub)
• Florida registered agent requirements
• Florida Articles of Organization
• How to get an EIN
• Florida business tax explained
• Florida annual report
• How to dissolve an LLC in Florida
• How to start a business in Georgia (sibling)

Sources

1. Florida Department of State, Division of Corporations (Sunbiz) - Start a Business.
2. Florida Department of State, Division of Corporations (Sunbiz) - Florida Limited Liability Company (LLC).
3. Florida Department of State, Division of Corporations (Sunbiz) - LLC Forms (Form LLC-1 Articles of Organization).
4. Florida Department of State, Division of Corporations (Sunbiz) - Fee Schedule ($125 LLC filing, $138.75 LLC annual report, $35 registered agent change).
5. Florida Department of State, Division of Corporations (Sunbiz) - Registered Agent Information.
6. Florida Department of State, Division of Corporations (Sunbiz) - Annual Report Filing ($400 late fee).
7. Florida Department of Revenue - Sales and Use Tax.
8. Florida Department of Revenue - Corporate Income Tax (5.5% rate).
9. Florida Department of Revenue - Tax Registration.
10. IRS - Get an Employer Identification Number (EIN).
11. IRS - Limited Liability Company (LLC) (federal tax classification).
12. Florida Statutes - Chapter 605, Florida Revised Limited Liability Company Act.
13. Florida Statutes - Chapter 607, Florida Business Corporation Act.
14. Florida Department of Business and Professional Regulation (DBPR) - Search for a Licensee (professional licenses).

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 Florida Department of State and Florida Department of Revenue before acting.