Rhode Island LLC Annual Report & the $400 Charge (2026)
Every Rhode Island LLC owes two separate annual payments to two separate agencies: a $50 annual report to the Secretary of State, and a mandatory $400 charge to the Division of Taxation. Miss the distinction and you'll only pay half of what you actually owe.
Rhode Island LLC annual reports have a February 1–May 1 filing window and a $50 base fee. A $25 late penalty begins June 1, not May 2. Electronic checkout charges are separate. The first report is due in the year after formation. The separate $400 minimum business tax is administered by the Division of Taxation; use the return for the entity’s actual tax classification and period.
- Annual report fee
- $50
- Annual report window
- Feb 1 – May 1
- Late fee (after May 1)
- $25
- Mandatory annual charge
- $400 — separate filing
- Charge applies to
- Every LLC, including SMLLCs
- Combined yearly minimum
- $450
Two Obligations, Explained Clearly
This is genuinely the most important thing to understand about maintaining a Rhode Island LLC. There are two separate recurring payments, going to two separate state agencies, that most new founders don’t realize are both mandatory:
The Annual Report — $50 — Secretary of State
Confirms your basic entity information (address, resident agent, management). Filed online via the Business Services Online Filing System using your CID and PIN, due February 1 – May 1 each year.
The Annual Charge — $400 — Division of Taxation
A mandatory minimum tax, filed on Form RI-1065, owed by essentially every LLC — partnerships, disregarded entities, and single-member LLCs alike — regardless of income or activity.
Paying one does not satisfy the other. Plenty of founders pay their $50 report on time, feel fully compliant, and are surprised months later by a tax notice for the separate $400 charge they didn’t realize existed.
Your Status — Calculated
Rhode Island Annual Obligations Status Calculator
Formation year and filing status; confirm the actual report year and current date.
Rhode Island LLC annual reports have a February 1–May 1 filing window and a $50 base fee. A $25 late penalty begins June 1, not May 2. Electronic checkout charges are separate. The first report is due in the year after formation. The separate $400 minimum business tax is administered by the Division of Taxation; use the return for the entity’s actual tax classification and period.
Filing the $50 Report
Get your CID and PIN
Mailed to your resident agent before the filing window opens. Missing them? Email corp_pin@sos.ri.gov or call the Secretary of State.
Log in to the Business Services Online Filing System
Enter your CID and PIN, select "Annual Report."
Confirm your information and pay $50
Verify your address, resident agent, and management details; pay online or by mailing a check with Form 632.
Paying the $400 Charge
File the applicable tax return
Confirm the applicable Division of Taxation return for the LLC’s tax classification and period.
Pay the $400 minimum
Owed regardless of income — this isn’t tied to profitability. Multi-member LLCs may owe more if profits exceed the minimum threshold under specific elections.
File alongside your personal return
Owners still separately file Form RI-1040 for personal income tax on their share of pass-through profits.
If You Miss Either One
Missed the $50 report
Rhode Island LLC annual reports have a February 1–May 1 filing window and a $50 base fee. A $25 late penalty begins June 1, not May 2. Electronic checkout charges are separate. The first report is due in the year after formation. The separate $400 minimum business tax is administered by the Division of Taxation; use the return for the entity’s actual tax classification and period.
Missed the $400 charge
Handled by the Division of Taxation separately, with its own penalty and interest structure for late tax filings — confirm current penalty terms directly with the Division.
Cure
File both overdue obligations as soon as possible — the longer either goes unresolved, the more your LLC’s good standing is at risk.
Ahmad Adil's Take: if you take away exactly one thing from this entire Rhode Island guide, make it this page. I've seen founders pay their $50 annual report faithfully for years, feel completely compliant, and have no idea a separate $400 tax obligation existed until a notice arrives. Put both on your calendar as two distinct line items, not one combined "Rhode Island fee." The report goes to the Secretary of State; the charge goes to the Division of Taxation. Different forms, different portals, different due-date logic. Treat them as two separate to-dos every single year, and you'll never be caught off guard by this state's genuinely unusual structure.
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Report deadline and penalty date differ
Rhode Island LLC annual reports have a February 1–May 1 filing window and a $50 base fee. A $25 late penalty begins June 1, not May 2. Electronic checkout charges are separate. The first report is due in the year after formation. The separate $400 minimum business tax is administered by the Division of Taxation; use the return for the entity’s actual tax classification and period.
Rhode Island LLC — FAQ
Ahmad Adil is the founder and CEO of LLC School. For filing and ongoing compliance, confirm the requirements with the responsible state agency. This is educational information, not legal or tax advice.
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