Rhode Island LLC Annual Report: Due Date, Fee and How to File (2026)

Rhode Island does not tie the LLC annual report to your formation anniversary. Every LLC in the state files in the same fixed window each year, which makes the deadline easy to remember and easy to systematize. Here is the complete picture: the window, the fee, the filing mechanics, and what the state does when a report goes missing.

When the Rhode Island Annual Report Is Due

The filing window opens February 1 and closes May 1, every year, for every Rhode Island LLC. The one exception is your first calendar year: the report is not owed in the year the LLC was organized. Domestic and foreign LLCs follow the identical schedule under R.I. Gen. Laws § 7-16-66.

Rhode Island Annual Report Fee

The fee is $50, paid to the Rhode Island Department of State with Form 632, the Annual Report for a Limited Liability Company. Foreign LLCs use the very same Form 632; there is no separate foreign version.

How to File Form 632

1. Watch for the state's reminder. The Department of State mails a courtesy reminder before February 1, and it goes to your registered agent, not to you directly. When we serve as your agent, we receive that notice and flag it to you the day it lands.
2. Open the RI Business Services Online Filing System to file electronically, or download the Form 632 PDF to file on paper.
3. Confirm the entity details and the resident agent of record. Form 632 only confirms the agent already on file; an actual agent change is a separate filing, Form 642, with its own $20 fee.
4. Pay the $50 fee and submit before May 1 closes the window.

Filing Late: the June 1 Penalty

Miss May 1 and you have a grace period through May 31. On June 1 a $25 late penalty attaches. Keep not filing, or let your registered agent lapse, and the Department of State opens revocation proceedings under § 7-16-66. A revoked LLC loses its good standing and, with it, the practical value of its liability protection until it is brought current.

The Other Annual Bill: the $400 Minimum Tax

Separate from anything the Department of State collects, every Rhode Island LLC owes the Division of Taxation a minimum annual tax of $400, income or no income. It is a tax filing rather than a report, but it belongs on the same compliance calendar because it recurs just as reliably.

Registered Agent Maintenance

The agent requirement never pauses. Rhode Island law (R.I. Gen. Laws § 7-16-11, which uses the term resident agent) requires a continuously maintained agent with a Rhode Island street address, kept current with the state per § 7-16-11(c). Since both the annual report reminder and any lawsuit paperwork route through that agent, a reliable one is the difference between a deadline met and a default judgment discovered late.

Get Started with LLC Rhode Island