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Annual Reports

Rhode Island annual report and minimum annual tax

Rhode Island LLCs and corporations generally file annual reports from February 1 through May 1, pay a $50 state filing fee, and still face a separate $400 minimum annual tax through the Division of Taxation.

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What Rhode Island requires

Rhode Island requires many business entities to file an annual report starting the calendar year after registration.

Also check

This guide only covers the state record. Use Rhode Island municipal registration and trade names next to check the county, city, and municipal layer that can still create risk.

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  • Rhode Island says LLCs, business corporations, partnerships, and benefit corporations file an annual report beginning the calendar year after they register.
  • For LLCs, business corporations, LPs, and LLPs, the filing period runs from February 1 through May 1.
  • Rhode Island's determine-status page says all outstanding annual reports must be filed before a certificate of good standing will be issued.

Current filing fees and late-fee timing

  • Rhode Island's annual report page lists a $50 filing fee for LLCs, business corporations, LPs, and LLPs.
  • The same page says a $25 late filing penalty is applied June 1 for those entities.
  • Rhode Island also notes that revoked entities must take additional steps before filing.

Separate minimum annual tax

  • Rhode Island's costs-and-fees page says legal business entities such as corporations, LLCs, and limited partnerships are required to pay a minimum annual tax of $400 to the Rhode Island Division of Taxation.
  • The state also says this tax is owed whether or not business is conducted or a profit is made.

Local layer that still matters

Rhode Island's business-basics page separately notes that additional licensing fees may apply based on the business type. The annual report keeps the state entity current, but it does not replace municipal or industry-specific licensing.

What you may need to file

Filing variants broken out in plain terms

Some guides cover more than one obligation or entity class. These cards separate the filing variants so it is easier to see what applies.

Annual Report

Rhode Island annual report for LLCs, corporations, LPs, and LLPs

  • Entities: Limited liability companies, Business corporations, Limited partnerships, Limited liability partnerships
  • Frequency: annual
  • Due rule: File between February 1 and May 1 each year, starting the calendar year after registration.
  • Fee: $50 filing fee, $2.50 enhanced-access online fee, and a $25 late-filing penalty applied June 1.
  • Method: File online through the Rhode Island business portal or use the entity-specific annual report form.

This is the main Rhode Island annual-report lane for the most common entity types.

Key requirements

  • Late penalty: A $25 late-filing penalty is applied June 1, and online filing also adds a separate portal charge.
  • Reminder rule: A courtesy reminder is mailed each January to the registered agent for active businesses that owe an annual report.
  • Revoked-entity rule: Revoked entities must take additional steps before they can file the annual report.
Annual Report

Rhode Island domestic benefit corporation annual report

  • Entities: Domestic benefit corporations
  • Frequency: annual
  • Due rule: Due within 120 days of the fiscal year end.
  • Fee: $60 filing fee and a $25 late-filing penalty applied 30 days after the filing period ends.
  • Method: File using Form 633.

Benefit corporations do not use the February-to-May filing window that applies to most Rhode Island entities.

Key requirements

  • Late penalty: A $25 late penalty is applied 30 days after the end of the filing period.
  • Timing rule: This filing is tied to the fiscal year end rather than the standard Rhode Island spring filing window.
Annual Tax

Rhode Island minimum annual tax

  • Entities: Corporations, Benefit corporations, Limited liability companies, Limited partnerships
  • Frequency: annual
  • Due rule: Rhode Island treats this as a recurring annual tax obligation; confirm the current Division of Taxation payment deadline before filing.
  • Fee: $400 minimum annual tax. The tax is owed whether or not business is conducted or a profit is made.
  • Method: Handled with the Rhode Island Division of Taxation rather than the Department of State annual report form.

This is the separate tax lane that makes Rhode Island more expensive than the $50 annual report alone suggests.

Key requirements

  • No proration: The minimum annual tax is not prorated and is owed regardless of how long the business operated during the year.
  • Separate agency: The annual report and the minimum annual tax run through different Rhode Island agencies.