What does a Rhode Island LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | Rhode Island Department of State | $50 | May 1 |
| Minimum tax with the state return | Rhode Island Division of Taxation | $400 | 15th day of the 3rd or 4th month |
| Sales tax returns, if registered | Rhode Island Division of Taxation | Tax collected | Monthly or quarterly |
For forming the LLC in the first place, see how to form an LLC in Rhode Island.
When is it due?
Between February 1 and May 1 each year, starting in the calendar year after formation: an LLC formed at any time in 2026 files its first report between February 1 and May 1, 2027. The same window applies to every LLC. Online filing needs the LLC's ID and a PIN mailed by the Department of State.
How much does it cost?
$50 for the report, plus a small online fee. A report filed more than 30 days late adds a $25 penalty for each year. Separately, the $400 minimum tax is paid to the Division of Taxation with the LLC's state return, regardless of profit, until the LLC is formally closed.
How do you file it?
Go to the Department of State's business portal
Rhode Island's online filing system.
Enter the LLC's ID and PIN
From the reminder sent by the Department.
Confirm or update details
Principal office, resident agent and managers or members.
Pay $50 by May 1
And keep the confirmation.
What information do you need?
The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Rhode Island entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.
What happens if you file late or not at all?
A report more than 30 days late adds the $25 penalty. If it remains unfiled, the Department of State sends a notice of revocation, and the LLC's certificate is revoked if it does not respond within 60 days. Revocation does not end the $400 minimum tax, which continues until the LLC is properly dissolved.
How do you restore a dissolved LLC?
A revoked Rhode Island LLC can be reinstated, generally within 20 years, by filing the missing annual reports and penalties, paying $50 for each year since revocation, and providing a letter of good standing from the Division of Taxation. Reinstatement is retroactive. See reinstating a dissolved LLC.
What else does a Rhode Island LLC pay each year?
Owners pay Rhode Island's graduated income tax on their share of profit, on top of the LLC's $400 minimum tax. The state sales tax is 7%, with no local sales taxes, and employers file withholding, unemployment and temporary disability contributions. See how to form an LLC in Rhode Island.
What does a typical year look like?
| When | What to do |
|---|---|
| February 1 | Annual report window opens |
| March 15 or April 15 | State return with the $400 minimum tax |
| May 1 | Annual report due, $50 |
| 30 days after | Late reports add a $25 penalty |
| Monthly or quarterly | Sales tax returns, if registered |
Is anything different for foreign owners?
No. A Rhode Island LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Rhode Island Department of State, and you can always file directly. See business tax deadlines.
Want your Rhode Island filings handled?
We track your Rhode Island deadlines, file the annual report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
When is the Rhode Island LLC annual report due?
Between February 1 and May 1 each year.
How much is the Rhode Island annual report?
$50.
Do Rhode Island LLCs pay a minimum tax?
Yes, $400 a year to the Division of Taxation, regardless of profit.
What is the Rhode Island late penalty?
$25 per year for reports more than 30 days late.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Rhode Island Department of State: Business services
- Rhode Island General Laws section 7-16-66: annual reports and penalties
- Rhode Island Division of Taxation
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.