Region: South

Arkansas LLCs pay a flat $150 franchise tax each year, due May 1, combined with the annual report filing.

Delaware skips the traditional annual report in favor of a flat $300 Annual LLC Tax due every June 1, regardless of business activity.

DC LLCs file a $300 Biennial Report every two years and should review whether the Unincorporated Business Franchise Tax applies based on DC-source gross receipts.

Florida LLCs file a single annual report by May 1. Miss the deadline and the state adds a $400 late fee on top of the base cost.

Georgia LLCs file a low-cost annual registration each year in a fixed Q1 window (January 1 – April 1).

Kentucky’s annual report is inexpensive ($15), but LLCs should also plan for the state’s Limited Liability Entity Tax (LLET), a separate entity-level tax with a minimum payment.

Alabama combines its annual report and franchise-style tax into a single Business Privilege Tax return filed with the Department of Revenue, due 3.5 months after your LLC’s tax year begins.