Comparison
Florida LLC vs. Ohio LLC — head to head
All figures verified against official state portals as of 2026-05-08.
| Factor | Florida (FL) | Ohio (OH) |
|---|---|---|
| Formation filing fee | $125 | $99 |
| Annual state filing | $138.75/year | $0/year (no annual LLC report) |
| First-year state fees | ~$263.75 | ~$99 |
| Five-year state fees | $818.75 | $99 before CAT/local taxes |
| State personal income tax | No Florida state personal income tax on LLC member pass-through income. | Ohio moved to a flat 2.75% individual income tax for nonbusiness income over the threshold in 2026; municipal income tax can apply. |
| Publication requirement | None | None |
| Local business tax trap | Local business tax receipts can apply by county/city, but no statewide income tax. | Commercial Activity Tax is a gross-receipts tax; current small-business guide uses a $6M exclusion for 2025+. |
| Operating-state guidance | Use Florida when domicile and operations are genuinely Florida-based. | Use this state when the owner or business activity remains there. |
| Registered agent | Florida street address required. | Ohio registered office or agent required. |
| Best fit | Best when the owner has actually relocated to Florida or the business operates in Florida. | Best when operations are in Ohio and no-annual-report simplicity matters more than Florida income-tax savings. |
FL: $125 formation + $138.75/year annual report. OH: $99 formation and no Ohio annual LLC report. Ohio wins pure Secretary-of-State carrying cost; Florida wins owner-level income tax for genuine Florida residents and avoids Ohio municipal income tax exposure. Income and local taxes can dominate the filing-fee delta.
Five-year state-fee delta
FL vs. OH carrying cost
Registered agent service excluded because it usually applies in either state.
| Year | Florida | Ohio |
|---|---|---|
| Year 1 | $263.75 | $99 |
| Year 2 | $402.50 | $99 |
| Year 3 | $541.25 | $99 |
| Year 4 | $680.00 | $99 |
| Year 5 | $818.75 | $99 before CAT/local taxes |
Florida annual obligations
What a Florida LLC must file each year
- Due date
- May 1 each year
- Fee
- $138.75/year
- What to file
- Annual Report due May 1; $400 late penalty after May 1.
- Failure consequence
- Administrative dissolution if not filed by September 30. $400 late penalty after May 1.
- Filing portal
- Florida annual filing portal
Ohio annual obligations
What a Ohio LLC must file each year
- Due date
- No Ohio annual LLC report or state annual LLC fee.
- Fee
- $0/year (no annual LLC report)
- What to file
- No Ohio annual LLC report or state annual LLC fee.
- Failure consequence
- Late or missing filings can trigger penalties, loss of good standing, administrative dissolution, or tax collection consequences depending on the filing.
- Filing portal
- Ohio annual filing portal
Florida name rules
LLC name requirements in Florida
- Required designators include LLC, L.L.C., or Limited Liability Company.
- Name must be distinguishable on Sunbiz records.
- Florida name reservation is available for $25.
- Search Sunbiz before filing.
Ohio name rules
LLC name requirements in Ohio
- Required designators include LLC, L.L.C., Limited Liability Company, Limited, or Ltd.
- Name must be distinguishable on Ohio Business Central records.
- Name reservation is available for $39 for 180 days.
- Ohio does not require an LLC annual report.
City-specific guides
Florida and Ohio LLC formation by city
State rules apply statewide; city guides cover local context and additional permits.
Registered agents
Registered agent requirements: Florida vs. Ohio
| Requirement | Florida | Ohio |
|---|---|---|
| Required | Yes | Yes |
| Who can serve | FL resident 18+ with in-state street address, or registered FL entity | OH resident 18+ with in-state street address, or registered OH entity |
| Self-serve allowed | Yes (address becomes public state record) | Yes (address becomes public state record) |
| Consent required | Registered agent acceptance is captured in the Sunbiz filing. | Statutory agent acceptance is required; agent must maintain an Ohio address. |
| Commercial RA typical cost | $50–$150/yr | $50–$150/yr |
Decision framework
How to choose: Florida vs. Ohio LLC
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Start with owner residence and operating footprint Where the owner lives, where work is performed, where employees sit, where property is located, and where customers are served usually decides tax and registration obligations.
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Compare state filing costs FL: $125 formation + $138.75/year annual report. OH: $99 formation and no Ohio annual LLC report. Ohio wins pure Secretary-of-State carrying cost; Florida wins owner-level income tax for genuine Florida residents and avoids Ohio municipal income tax exposure.
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Model income and local tax exposure Ohio has no annual LLC report, but it has state income tax, municipal income tax in many cities, and the Commercial Activity Tax for businesses above the current taxable-gross-receipts exclusion. Florida has an annual report but no state personal income tax.
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Price foreign qualification before filing If forming in Florida while still operating in the other state, add foreign registration, a second registered agent, annual filings, and local tax registrations before calling Florida cheaper.
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Choose the state that matches reality Form in Florida when the move or Florida operation is real. Form in the other state when residence, payroll, property, licenses, or source income remain there.
Provenance
Statute basis & official sources
Last verified 2026-05-08.
Florida Statutes Ch. 605; Ohio Rev. Code Chapter 1706; Ohio Rev. Code Chapter 5751; IRS check-the-box regulations for federal LLC classification; official filing and revenue sources linked below.
Why you need an LLC (either state)
- Operating without an LLC leaves personal assets exposed to business debts, leases, and lawsuits.
- Forming in the wrong state can create dual registered agents, dual annual filings, and avoidable foreign qualification.
- Ignoring residence, source-income, local tax, or city licensing rules can create penalties even when the formation filing is valid.
- Banks and payment processors commonly require filed formation documents, EIN confirmation, and an operating agreement.
Official sources
FAQ
Florida vs. Ohio LLC — common questions
Is it cheaper to form an LLC in Florida or Ohio?
FL: $125 formation + $138.75/year annual report. OH: $99 formation and no Ohio annual LLC report. Ohio wins pure Secretary-of-State carrying cost; Florida wins owner-level income tax for genuine Florida residents and avoids Ohio municipal income tax exposure.
Should I form where I live or where I operate?
For most owner-operated LLCs, form where the business actually operates and where the owner is tax-resident. A Florida filing does not override nexus, payroll, property, source-income, or local license rules in another state.
Can I form a Florida LLC to avoid Ohio taxes?
Only if the move and business footprint are real. If you still live, work, own property, employ people, or earn source income in the other state, that state can still require registration and tax filings.
Does Florida require newspaper publication?
No. Florida does not have a newspaper publication requirement for ordinary LLCs.
Does state formation change federal LLC tax treatment?
No. Single-member LLCs are disregarded by default and multi-member LLCs are partnerships by default unless they elect corporate taxation. State formation changes state filings, not the default federal classification.
When is a two-state structure worth it?
Usually only when operations are genuinely split, there is property or payroll in both states, or an attorney/CPA has a specific holding-company reason. Otherwise it often adds fees without reducing tax.
§ A Building permits by city
§ B LLC formation guides
§ C Companion tools
Disclaimer: Informational only — not legal advice. LLC laws change; verify with a Florida or Ohio business attorney or CPA before filing.