What does a South Dakota LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | South Dakota Secretary of State | $55 online | Anniversary month |
| Sales tax returns, if registered | South Dakota Department of Revenue | Tax collected | Monthly, bimonthly or less often |
| State income tax | None | None | Not applicable |
For forming the LLC in the first place, see how to form an LLC in South Dakota.
When is it due?
In the LLC's anniversary month, the month it was formed, each year from the year after formation. Sources describe the due date as either the first or the last day of that month, so the safe course is to file at the start of the month; filing opens a month or two earlier. An LLC formed in July 2026 should file by July 1, 2027. The Secretary of State emails a reminder to the address on file.
How much does it cost?
$55 online or $70 on paper, which includes a processing charge; the online fee rose from $50 on July 1, 2025, and some guides still show the old figure. A late report adds a $50 late fee.
How do you file it?
Log in to the Secretary of State's business portal
South Dakota's online filing system.
Find the LLC by business ID
Shown on the formation filing and in the business search.
Confirm or update details
Principal office, registered agent and managers or members.
Pay $55 early in the anniversary month
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 South Dakota 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 late report adds the $50 late fee and the LLC loses good standing. If it remains unfiled, the Secretary of State sends notice, and an LLC that does not correct the delinquency within 60 days of the notice can be administratively dissolved.
How do you restore a dissolved LLC?
A dissolved South Dakota LLC applies for reinstatement by filing an application with its fee, every overdue annual report and the late fees. Published figures for the reinstatement fee vary by entity type, so confirm the amount with the Secretary of State before filing. See reinstating a dissolved LLC.
What else does a South Dakota LLC pay each year?
South Dakota has no personal or corporate income tax, so there is no state income tax return. Its sales tax applies to most goods and many services, and LLCs selling them file sales tax returns; contractors may owe a separate excise tax. Employers file unemployment returns. Owners living in other states pay their home state's tax on the profit.
What does a typical year look like?
| When | What to do |
|---|---|
| A month or two before | Filing opens; reminder email |
| Start of the anniversary month | File the annual report, $55 online |
| After the due date | $50 late fee applies |
| After notice | 60 days to file before dissolution |
| Each period | Sales tax returns, if registered |
Is anything different for foreign owners?
No. A South Dakota 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 South Dakota Secretary of State, and you can always file directly. See business tax deadlines.
Want your South Dakota filings handled?
We track your South Dakota 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 South Dakota LLC annual report due?
In the LLC's anniversary month each year; file at the start of the month to be safe.
How much is the South Dakota annual report?
$55 online or $70 on paper.
What is the South Dakota late fee?
$50.
Does South Dakota have a state income tax return?
No. South Dakota has no personal or corporate income tax.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
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.