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South Dakota Annual Report: Due Date, Fee & Late Penalty

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

Short answer: South Dakota LLCs file the Annual Report each year (on the 1st day of the anniversary month of the original filing, each year; fee $55 online / $70 paper). Corporations: on the 1st day of the anniversary month of the original filing, each year, fee $55 online / $70 paper.

South Dakota annual report due date calculator

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

South Dakota · LLC

Annual Report: On the 1st day of the anniversary month of the original filing, each year

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

State fee
$55 online / $70 paper
If you file late
$55 late fee for reports filed after the delinquency date

Verified 2026-10-03 against 2 official sources: [1] sdsos.gov [2] sdsos.gov

South Dakota LLC: Annual Report

Due
On the 1st day of the anniversary month of the original filing, each year
How often
Every year
First report
The 1st of the anniversary month one year after filing (e.g., filed June 11, 2026 -> due June 1, 2027)
Filing window
May be filed starting 2 months before the due date
State fee
$55 online / $70 paper
Late fee
$55 late fee for reports filed after the delinquency date
Grace period
The entity becomes delinquent (and late fees start) 2 months after the due date — e.g., due June 1, delinquent August 1
Dissolution
A LLC that stays delinquent may be administratively dissolved; reinstatement requires the late reports and a Tax Clearance Certificate from the SD Department of Revenue
Reinstatement
Reinstatement: $150 plus delinquent reports and fees

Sources: [1] sdsos.gov · [2] sdsos.gov

South Dakota corporation: Annual Report

Due
On the 1st day of the anniversary month of the original filing, each year
How often
Every year
First report
The 1st of the anniversary month one year after filing (e.g., filed June 11, 2026 -> due June 1, 2027)
Filing window
May be filed starting 2 months before the due date
State fee
$55 online / $70 paper
Late fee
$55 late fee for reports filed after the delinquency date
Grace period
The entity becomes delinquent (and late fees start) 2 months after the due date — e.g., due June 1, delinquent August 1
Dissolution
A corporation that stays delinquent may be administratively dissolved; reinstatement requires the late reports and a Tax Clearance Certificate from the SD Department of Revenue
Reinstatement
Reinstatement after administrative dissolution: $300 plus delinquent reports and fees

Sources: [1] sdsos.gov · [2] sdsos.gov

South Dakota nonprofit corporation: Annual Report

Due
On the 1st day of the anniversary month of the original filing, each year
How often
Every year
First report
The 1st of the anniversary month one year after filing (e.g., filed June 11, 2026 -> due June 1, 2027)
Filing window
May be filed starting 2 months before the due date
State fee
$10
Late fee
None — nonprofit corporations are exempt from the late fee
Grace period
The entity becomes delinquent (and late fees start) 2 months after the due date — e.g., due June 1, delinquent August 1
Dissolution
A nonprofit corporation that stays delinquent may be administratively dissolved; reinstatement requires the late reports and a Tax Clearance Certificate from the SD Department of Revenue
Reinstatement
Reinstatement (domestic): $30 plus delinquent reports and fees

Sources: [1] sdsos.gov · [2] sdsos.gov

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

  • LLC: Same annual report, due date and fees as domestic; a dissolved foreign entity cannot be reinstated and must re-register
  • Corporation: Same annual report, due date and fees as domestic; a dissolved foreign entity cannot be reinstated and must re-register

Good to know

  • South Dakota's paper annual report fee includes a $15 paper processing fee — filing online saves it.

South Dakota annual report FAQ

When is the South Dakota LLC annual report due?

Annual Report: On the 1st day of the anniversary month of the original filing, each year. First report: The 1st of the anniversary month one year after filing (e.g., filed June 11, 2026 -> due June 1, 2027). Use the calculator on this page with your formation date to get the exact date.

How much is the South Dakota annual report fee?

LLC: $55 online / $70 paper. Corporation: $55 online / $70 paper. Nonprofit corporation: $10. These are state fees; portal or card fees may apply.

What happens if I file my South Dakota annual report late?

LLCs: $55 late fee for reports filed after the delinquency date. A LLC that stays delinquent may be administratively dissolved; reinstatement requires the late reports and a Tax Clearance Certificate from the SD Department of Revenue. Corporations: $55 late fee for reports filed after the delinquency date.

Where do I file the South Dakota annual report?

With the South Dakota Secretary of State, Business Services, online at sosenterprise.sd.gov/BusinessServices/.

Related

Annual reports in other states

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