Key figures
Florida compliance
2026, with sources
Qualifying and staying active on Sunbiz
A Delaware corporation doing business in Florida files an Application by Foreign Corporation for Authorization to Transact Business (Form CR2E007) with the Division of Corporations, for $70, naming a Florida registered agent with a street address.
Every profit corporation then files an annual report online between January 1 and May 1, starting the year after it qualifies. The fee is $150, and the late fee after May 1 is $400.
Local business tax receipts
Florida counties and municipalities levy a local business tax, issued as a business tax receipt, on businesses located in their jurisdiction. A company with a Florida office may need one from both the county and the city, generally renewed each year by September 30.
Deadlines
- Between January 1 and May 1Profit corporation annual report on SunbizAnnual Report
- May 1, or 15 days after the federal due date if laterCorporate income/franchise tax return (calendar year)Form F-1120
- Before May 1Unclaimed property report for the preceding calendar year
- Last day of the month after the quarterEmployer’s Quarterly Report (reemployment tax)Form RT-6
The federal baseline
This page covers what Florida adds. The federal rules underneath it apply here too.
Common questions
Is the Florida annual report late fee really $400?
Yes. Sunbiz charges a $400 late fee on a profit corporation annual report filed after May 1, and the Division of Corporations says there is no provision to waive it. A company that does not file is eventually administratively dissolved or, for a foreign corporation, has its authority revoked.
Do we have to make Florida estimated tax payments?
Only once the company expects more than $2,500 of Florida corporate tax for the year. Below that, the tax is paid with Form F-1120 (or with Form F-7004 if the return is extended, since the extension covers filing, not payment). The $50,000 exemption means many early-stage companies never reach the estimate threshold.
Do we need a local business license in Florida?
Usually, yes. Counties and many cities issue a local business tax receipt to businesses with a location in their jurisdiction, at amounts each one sets. A home office can be covered too; check with the county tax collector and the city.
Compliance next door
- ALAlabama complianceAlabama compliance is Secretary of State registration, the business privilege tax return that doubles as the annual report, Form 20C, and city and county licenses wherever you operate.
- GAGeorgia complianceGeorgia compliance is a $235 certificate of authority, a $60 annual registration by April 1, Form 600 with its net worth tax, and an unclaimed property report every November 1.
Founder guides on this
- ComplianceFirst-year compliance calendar for a Delaware C-corpDelaware franchise tax, 1099s, the federal return, payroll filings, state annual reports and sales tax: the deadlines a young C-corp misses most, by month.
- FundraisingAudit-ready books before your Series AInvestors, lenders and auditors ask for the same things: accrual statements, reconciled accounts and support for every balance. How to be ready first.
More of the Florida guide
- AccountingAccounting and state tax in FloridaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in FloridaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in FloridaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in FloridaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in FloridaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.