Louisiana Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Louisiana Secretary of State, Commercial Division and other official sources listed below

Short answer: Louisiana LLCs file the Annual Report each year (on or before the anniversary date of organization each year; fee $35). Corporations: on or before the anniversary of the date the corporation was incorporated, each year, fee $35.

Louisiana annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (needed for Louisiana)

Louisiana · LLC

Annual Report: On or before the anniversary date of organization each year

Enter the formation date above — Louisiana's due date depends on it.

State fee: $35
If you file late: None in statute. A delinquent LLC is 'not in good standing' and may not do business with the state (R.S. 12:1308.2(E))

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 6 official sources: [1] legis.la.gov [2] legis.la.gov [3] static.sos.la.gov [4] sos.la.gov [5] legis.la.gov [6] sos.la.gov

Louisiana LLC: Annual Report

Due: On or before the anniversary date of organization each year
How often: Every year
First report: On or before the first anniversary of the date of organization
Filing window: SOS shows the annual report for filing when it is due or up to 4 weeks before the due date (SOS FAQ)
State fee: $35 — Effective October 1, 2026 (Act 921 of the 2026 Regular Session amending R.S. 49:222(B)(1)(g)); was $30 before October 1, 2026. Filed online via geauxBIZ, or by mail/fax
Late fee: None in statute. A delinquent LLC is 'not in good standing' and may not do business with the state (R.S. 12:1308.2(E))
Grace period: No revocation until three consecutive annual reports are missed; SOS gives at least 30 days written notice of intent to revoke (R.S. 12:1308.2(B)); SOS FAQ: file within 30 days of the notice to avoid revocation
Dissolution: SOS shall revoke the articles of organization if the LLC fails to file an annual report for three consecutive years, after at least 30 days' notice to the registered agent (R.S. 12:1308.2(A)-(B))
Reinstatement: Within 3 years of revocation: application for reinstatement + current annual report + reinstatement fee of $125 (R.S. 49:222(B)(1)(c) as amended by Act 921, eff. Oct 1, 2026; was $100). Reinstatement is retroactive (R.S. 12:1308.2(C)). After 3 years the name may be lost

Sources: [1] legis.la.gov · [2] legis.la.gov · [3] static.sos.la.gov · [4] sos.la.gov · [5] legis.la.gov · [6] sos.la.gov

Louisiana corporation: Annual Report

Due: On or before the anniversary of the date the corporation was incorporated, each year
How often: Every year
First report: On or before the first anniversary of the date of incorporation
Filing window: SOS shows the annual report for filing when it is due or up to 4 weeks before the due date (SOS FAQ)
State fee: $35 — Effective October 1, 2026 (Act 921 of 2026); $30 before. A dissolved corporation must keep filing annual reports until its existence is terminated (R.S. 12:1-1621(E))
Late fee: None in statute
Grace period: Statute: termination only after the corporation has failed for 90 consecutive days to file and after at least 30 days' written notice; curing within the notice period prevents termination (R.S. 12:1-1442)
Dissolution: SOS shall terminate the corporation's existence if it has failed for 90 consecutive days to file the annual report required by R.S. 12:1-1621, after at least 30 days' written notice (R.S. 12:1-1442). Note: an older SOS page described revoking Louisiana entities only after three consecutive missed years; current statute text controls
Reinstatement: Within 5 years of termination: Articles of Reinstatement (Form 1444) with current annual report, $95 reinstatement fee plus $35 for each annual report between the last report and reinstatement (SOS form rev. 10/26; R.S. 12:1-1444). Retroactive

Sources: [1] legis.la.gov · [2] legis.la.gov · [3] legis.la.gov · [4] static.sos.la.gov · [5] sos.la.gov · [6] sos.la.gov

Louisiana nonprofit corporation: Annual Report

Due: On or before the anniversary date of the corporation each year
How often: Every year
First report: On or before the first anniversary of incorporation
State fee: $10 — Unchanged by Act 921); churches are exempt from the fee (R.S. 12:205.1(C)
Late fee: None stated by the state
Grace period: At least 30 days' notice before revocation; not revoked if the corporation returns to good standing (R.S. 12:262.1(C)-(D))
Dissolution: SOS shall revoke the articles if the nonprofit fails to file an annual report for three consecutive years (R.S. 12:262.1(A))
Reinstatement: Reinstatement proceedings fee $95 effective Oct 1, 2026 (R.S. 49:222(B)(2)(a) as amended by Act 921)

Sources: [1] legis.la.gov · [2] legis.la.gov · [3] static.sos.la.gov

Foreign (out-of-state) LLCs and corporations registered in Louisiana

LLC: Annual report on or before the anniversary of qualification (R.S. 12:1350.1); $35 fee from Oct 1, 2026. SOS FAQ: foreign entities get 60 days after a notice of intent to revoke
Corporation: Annual report on or before the anniversary of qualifying, first due in the year after qualification (R.S. 12:309); $35. Certificate of authority may be suspended/revoked for failure to file after at least 60 days' notice (R.S. 12:313)

Other Louisiana business tax deadlines

Individual income tax return (calendar year): May 15 for calendar-year filers. Source
Partnership / S corporation return: Partnership return (IT-565) and payments due on or before May 15 (15th day of the 5th month after fiscal year end); next business day if on a weekend/holiday. Source
Corporate income/franchise tax return: On or before the 15th day of the 5th month after the close of the accounting period (May 15 for calendar-year corporations). Source
Sales tax returns: monthly — Sales tax returns and payments due on or before the 20th of the month following the close of the calendar month; quarterly — Due on or before the 20th of the month following the close of the calendar quarter. Source
Unemployment insurance wage reports: Employer's Quarterly Wage & Tax Report and tax due no later than the last day of the month following the quarter (Apr 30, Jul 31, Oct 31, Jan 31). Source

Put these and your federal deadlines on one calendar with the filing deadline tracker.

Good to know

Annual report fees rose from $30 to $35 on October 1, 2026 (Act 921 of 2026); LLC reinstatement $100 -> $125, corporation reinstatement $75 -> $95.
Louisiana corporation franchise tax is repealed for franchise tax periods beginning on or after January 1, 2026 (LDR); earlier periods may still have obligations.
Annual report due date is the formation anniversary (rolling), not a fixed statewide date.
LLCs are not revoked until three consecutive annual reports are missed, but are 'not in good standing' (barred from state contracts) as soon as a report is late.
Foreign corporations and LLCs: certificate of authority can be revoked for one missed report after 60 days' notice (R.S. 12:313; SOS FAQ).

Louisiana annual report FAQ

When is the Louisiana LLC annual report due?

Annual Report: On or before the anniversary date of organization each year. First report: On or before the first anniversary of the date of organization. Use the calculator on this page with your formation date to get the exact date.

How much is the Louisiana annual report fee?

LLC: $35 (Effective October 1, 2026 (Act 921 of the 2026 Regular Session amending R.S. 49:222(B)(1)(g)); was $30 before October 1, 2026. Filed online via geauxBIZ, or by mail/fax). Corporation: $35 (Effective October 1, 2026 (Act 921 of 2026); $30 before. A dissolved corporation must keep filing annual reports until its existence is terminated (R.S. 12:1-1621(E))). Nonprofit corporation: $10. These are state fees; portal or card fees may apply.

What happens if I file my Louisiana annual report late?

LLCs: None in statute. A delinquent LLC is 'not in good standing' and may not do business with the state (R.S. 12:1308.2(E)). SOS shall revoke the articles of organization if the LLC fails to file an annual report for three consecutive years, after at least 30 days' notice to the registered agent (R.S. 12:1308.2(A)-(B)). Corporations: None in statute.

Where do I file the Louisiana annual report?

With the Louisiana Secretary of State, Commercial Division, online at geauxbiz.sos.la.gov/.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the Louisiana Secretary of State, Commercial Division before filing.