Mississippi Annual Report: Due Date, Fee & Late Penalty

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

Short answer: Mississippi LLCs file the Annual Report (Limited Liability Company) each year (May be filed any time on or after January 1 and is due by April 15 of that year; fee Free). Corporations: May be filed any time on or after January 1 of the calendar year and is due by April 15 of that year, fee $25.

Mississippi annual report due date calculator

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

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Mississippi · LLC

Annual Report (Limited Liability Company): May be filed any time on or after January 1 and is due by April 15 of that year

State fee: Free
If you file late: No late fee stated by the state

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

Verified 2026-10-03 against 4 official sources: [1] sos.ms.gov [2] sos.ms.gov [3] sos.ms.gov [4] sos.ms.gov

Mississippi LLC: Annual Report (Limited Liability Company)

Due: May be filed any time on or after January 1 and is due by April 15 of that year
How often: Every year
First report: April 15 of the calendar year after formation (assumed; SOS pages state only the January 1 - April 15 annual window)
Filing window: Filing opens January 1
State fee: Free — No fee for a domestic (Mississippi) LLC. All annual reports must be filed online. Foreign LLC annual report: $250
Late fee: None stated by the state
Grace period: Statute allows the Secretary to begin administrative dissolution if the annual report is not delivered within 60 days after it is due; the LLC then has 60 days after service of the notice to cure (Miss. Code 79-29-821(b), 79-29-823)
Dissolution: Administrative dissolution: if the report is not delivered within 60 days after the April 15 due date, the Secretary may serve notice; if not cured within 60 days after service of the notice, the Secretary administratively dissolves the LLC (Miss. Code 79-29-821, 79-29-823)
Reinstatement: Reinstatement of MS LLC: $50 (foreign LLC: $100). Certain LLCs must attach a tax clearance letter from the Mississippi Department of Revenue

Sources: [1] sos.ms.gov · [2] sos.ms.gov · [3] sos.ms.gov · [4] sos.ms.gov

Mississippi corporation: Corporate Annual Report

Due: May be filed any time on or after January 1 of the calendar year and is due by April 15 of that year
How often: Every year
First report: April 15 of the calendar year after incorporation (assumed; SOS pages state only the January 1 - April 15 annual window)
Filing window: Filing opens January 1
State fee: $25 — Domestic and foreign profit corporations). Online filing only. Corporate franchise tax is filed separately with the Department of Revenue (listed separately
Late fee: None stated by the state
Dissolution: Per the Secretary of State, corporations that fail to file the annual report will be administratively dissolved
Reinstatement: Application for Reinstatement Following Administrative Dissolution: $50 (domestic profit corporation; $100 foreign). All corporations must attach a tax clearance letter from the Mississippi Department of Revenue

Sources: [1] sos.ms.gov · [2] sos.ms.gov · [3] sos.ms.gov

Mississippi nonprofit corporation: Nonprofit Corporation Annual Report

Due: May be filed any time on or after January 1; due by May 15 each year
How often: Every year
First report: May 15 of the year after incorporation (assumed); the requirement first applied to reports due May 15, 2025
Filing window: Filing opens January 1
State fee: Free — No fee. NEW requirement under HB 1344 (2024), effective July 1, 2024; first reports available January 1, 2025. Separate from the annual charity registration with the Charities Division
Late fee: None stated by the state
Dissolution: Failure to file will result in administrative dissolution (SOS press release, June 20, 2024)

Sources: [1] sos.ms.gov · [2] sos.ms.gov · [3] billstatus.ls.state.ms.us

Mississippi franchise, privilege and minimum taxes

Corporate franchise tax (on combined income and franchise tax return, Form 83-105) (Mississippi Department of Revenue) — Tax year 2025: $0.75 per $1,000 of capital employed in Mississippi in excess of $100,000; tax year 2026: $0.50; tax year 2027: $0.25; franchise tax repealed effective January 1, 2028. Minimum $25. Due: 15th day of the 4th month after the close of the accounting year (April 15 for calendar year), with the corporate income tax return. Minimum $25 applies even when capital is under $100,000. Repealed for tax years beginning on or after January 1, 2028
S corporation franchise tax (on pass-through entity return, Form 84-105) (Mississippi Department of Revenue) — Same phase-down rates as C corporations ($0.75 per $1,000 over $100,000 for 2025; $0.50 for 2026; $0.25 for 2027); minimum $25. Due: 15th day of the 3rd month after the close of the accounting year (March 15 for calendar year), with the pass-through entity return. Repealed effective January 1, 2028

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

LLC: Foreign LLC annual report costs $250 (domestic LLC report is free); same April 15 due date
Corporation: Foreign corporation annual report: $25, same April 15 due date as domestic. Reinstatement after revocation $100

Other Mississippi business tax deadlines

Individual income tax return (calendar year): April 15 (extension to October 15 for filing, not payment). Source
Partnership / S corporation return: Pass-through entity returns (Form 84-105, S corps, partnerships, LLCs): 15th day of the 3rd month after year end. Source
Corporate income/franchise tax return: Combined corporate income and franchise tax return (Form 83-105): 15th day of the 4th month after year end. Source
Sales tax returns: monthly — Due on or before the 20th day following the end of the reporting period (monthly if annual remittance is more than $3,599); quarterly — Due on or before the 20th day following the end of the quarter (quarterly if annual remittance is $600-$3,599); annual — Due on or before the 20th day following the end of the annual period (January 20 for a calendar year). Source
Unemployment insurance wage reports: Quarterly wage reports and taxes due by the last day of the month following the close of each calendar quarter: April 30, July 31, October 31, January 31 (next workday if weekend/holiday). Employers in the MLPP bank-draft program get later payment dates (May 15, Aug 15, Nov 15, Jan 31). Source

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

Good to know

Mississippi LLC annual reports are FREE but mandatory (due April 15); a $250 fee applies only to foreign LLCs.
Corporations pay $25 for the annual report, due April 15.
Nonprofit corporations must file a free annual report by May 15 each year starting in 2025 (HB 1344, 2024).
All Mississippi annual reports must be filed online.
Mississippi's corporate franchise tax is phasing out: $0.50 per $1,000 over $100,000 for 2026, $0.25 for 2027, repealed January 1, 2028 (minimum $25 until then).
Reinstating a corporation (and certain LLCs) requires a tax clearance letter from the Department of Revenue.

Mississippi annual report FAQ

When is the Mississippi LLC annual report due?

Annual Report (Limited Liability Company): May be filed any time on or after January 1 and is due by April 15 of that year. First report: April 15 of the calendar year after formation (assumed; SOS pages state only the January 1 - April 15 annual window). Use the calculator on this page with your formation date to get the exact date.

How much is the Mississippi annual report fee?

LLC: Free (No fee for a domestic (Mississippi) LLC. All annual reports must be filed online. Foreign LLC annual report: $250). Corporation: $25 (Domestic and foreign profit corporations). Online filing only. Corporate franchise tax is filed separately with the Department of Revenue (listed separately). Nonprofit corporation: Free. These are state fees; portal or card fees may apply.

What happens if I file my Mississippi annual report late?

Administrative dissolution: if the report is not delivered within 60 days after the April 15 due date, the Secretary may serve notice; if not cured within 60 days after service of the notice, the Secretary administratively dissolves the LLC (Miss. Code 79-29-821, 79-29-823).

Where do I file the Mississippi annual report?

With the Mississippi Secretary of State, Business Services Division, online at corp.sos.ms.gov/corp/portal/c/page/corpnewfilings/portal.aspx.

Official Sources

Figures checked against these sources on 2026-10-03

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