Florida Business Compliance Checklist
Florida has no personal income tax and a lean regulatory footprint — but its filing fee is on the higher side and workers' comp exemption starts at 4 employees. This page covers everything from filing fees to sales tax to hiring laws.
$125
$138.75
Every year
6%
state base rate
No
1. Entity Formation
| LLC filing fee (Articles of Organization) | $125 |
| Corp filing fee (Articles of Incorporation) | $70 |
| Registered agent required | Yes — must have a physical address in the state |
| Publication requirement | No |
| Processing time | ~7 business days (expedited available for extra fee) |
2. Annual Maintenance
| Annual/periodic report | Every year — fee $138.75 |
| Franchise tax | None |
3. Sales Tax
| State base rate | 6% |
| Combined rate range (with local) | 6% – 8% |
| Economic nexus (out-of-state seller) | $100,000 per year |
| Marketplace facilitator law | Yes — marketplaces (Amazon, Etsy) collect on your behalf. |
Need to check nexus across multiple states? Use our Sales Tax Nexus Checker.
4. Employer Requirements
| Minimum wage | $13.00/hr (2025) |
| Paid sick leave law | None (federal only) |
| Non-compete enforceability | Enforceable — reasonable scope and duration required |
| Contractor classification test | Common-law (IRS) test |
Full employment law breakdown: Florida Hiring Laws.
5. Workers' Compensation
Florida allows private-market workers' comp insurance (competitive market). Coverage is required starting with your 4th employee.
Estimate your premium with our Workers' Comp Calculator.
6. State Income Tax
Florida has no state individual income tax. This applies to pass-through business income (sole prop, LLC, S-Corp).
Compliance by Business Structure
Pick your structure to see structure-specific compliance items.
What Makes Florida Distinctive
Compliance quirks and rules that separate Florida from other states — worth understanding before you file.
- Florida requires an annual report by May 1 with a $138.75 fee for LLCs — late fees jump to $538.75 after May 1.
- Florida offers a Fictitious Name (DBA) registration through Sunbiz.org, valid for 5 years for a $50 fee.
- Florida imposes a Documentary Stamp Tax on certain business documents — commonly overlooked for real estate LLCs.
This is a reference, not legal advice.
State fees and rules change. Verify current values with the Florida Secretary of State, Department of Revenue, and Department of Labor before filing. For complex situations, consult a licensed CPA or attorney.