Florida vs Hawaii LLC: fees, taxes, and which to pick
Data last updated: Apr 21, 2026Florida charges $125 to form an LLC; Hawaii charges $51. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.
Over a rolling three-year window, Hawaii runs about $446 less in total state fees than Florida. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.
On speed, Hawaii typically clears standard online filings faster than Florida. Both states offer expedited tiers at an additional cost for filers on tight timelines.
For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.
Key differences at a glance
- Hawaii costs $74 less to form ($51 vs $125).
- Hawaii is $124 per year cheaper to maintain ($115 vs $239).
- Florida has no state individual income tax; pass-through LLC income flows to members without a state layer. The other state does tax at the member level.
Where each state fits
For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.
What each state offers that the other does not
Only Florida
- No state income tax
Only Hawaii
- Paid expedited tier
- No state sales tax
Both states
- Online filing
- No entity-level franchise or LLC tax
- No publication requirement
- Operating agreement not statutorily required
Three-year cost, side by side
Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.
Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).
What it costs under your specific situation
The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.
| Scenario | Year 1 | Each year after | 3-year total |
|---|---|---|---|
| You live in Florida, business operates there No foreign LLC registration needed. You pay Florida fees only. | $364 | $239 | $842 |
| You live in Hawaii, business operates there No foreign LLC registration needed. You pay Hawaii fees only. | $166 | $115 | $396 |
| Non-resident forming in Florida with operations elsewhere You pay Florida's fees plus a typical home-state foreign LLC registration of about $200 per year. | $564 | $439 | $1,442 |
| Non-resident forming in Hawaii with operations elsewhere You pay Hawaii's fees plus a typical home-state foreign LLC registration of about $200 per year. | $366 | $315 | $996 |
Florida vs Hawaii: full comparison
| Dimension | Florida | Hawaii |
|---|---|---|
| Online filing Can you file the formation document online? | Yes | Yes |
| Online approval time Standard, non-expedited | 7 business days | 5 business days |
| Expedited option Paid fast-track filing | Not offered | $25 |
| Annual report Required in addition to tax | Required, $139 | Required, $15 |
| State-imposed annual tax Franchise, privilege, or LLC tax minimum | None | None |
| State income tax On pass-through LLC income at member level | No | Yes |
| Publication requirement Newspaper publication after formation | No | No |
| Operating agreement Required by state statute | Recommended, not required | Recommended, not required |
| Foreign LLC fee Cost to register as a foreign LLC in this state | $125 | $51 |
| State sales tax General statewide rate | 6.0% | None |
Taxes in Florida and Hawaii
How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.
Florida tax
No entity-level franchise tax on LLCs. No state income tax. Corporate rate 5.5%.
Hawaii tax
No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 6.4%.
Ongoing compliance
The recurring filings each state requires after formation.
Florida
Annual report $139, due 05/01 each year. Registered agent required in Florida.
Hawaii
Annual report $15, due on your anniversary month. Registered agent required in Hawaii.
Formation process, side by side
What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.
Florida
- Check business-name availability on the Florida entity search.
- Appoint a registered agent with a physical Florida street address.
- File CR2E047 - Articles of Organization for Florida Limited Liability Company for $125.
- Wait for approval. Online typically 7 business days. No paid expedite offered.
- Adopt an operating agreement (recommended, not required by Florida statute).
- Apply for a federal EIN (free from the IRS).
- Open a business bank account to separate personal and business finances.
- File your first annual report and pay $139 when it comes due.
Hawaii
- Check business-name availability on the Hawaii entity search.
- Appoint a registered agent with a physical Hawaii street address.
- File Articles of Organization for Limited Liability Company (Form LLC-1) for $51.
- Wait for approval. Online typically 5 business days. Paid expedite from $25.
- Adopt an operating agreement (recommended, not required by Hawaii statute).
- Apply for a federal EIN (free from the IRS).
- Open a business bank account to separate personal and business finances.
- File your first annual report and pay $15 when it comes due.
Before you pick either state
A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.
Registered agent is non-negotiable. Both Florida and Hawaii (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.
Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in Florida or Hawaii does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.
EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.
Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.
Agency contacts
Florida Department of State, Division of Corporations
- Website
- dos.fl.gov/sunbiz
- Phone
- (850) 245-6052
- NewFilingsCorpHelp@DOS.MyFlorida.com
- Division of Corporations, P.O. Box 6327, Tallahassee, FL 32314
- Office
- The Centre of Tallahassee, 2415 N. Monroe Street, Suite 810, Tallahassee, FL 32303
- Hours
- 8:00 AM to 5:00 PM Eastern, Monday to Friday
Hawaii Department of Commerce and Consumer Affairs - Business Registration Division
- Website
- cca.hawaii.gov/breg
- Phone
- (808) 586-2727
- breg@dcca.hawaii.gov
- Business Registration Division, Department of Commerce and Consumer Affairs, P.O. Box 40, Honolulu, HI 96810
- Office
- 335 Merchant Street, Room 201, Honolulu, HI 96813
- Hours
- 7:45 AM to 4:30 PM Hawaii-Aleutian Standard Time, Monday to Friday
Florida Department of Revenue
- Website
- floridarevenue.com
- Phone
- (850) 488-6800
- 5050 W Tennessee Street, Tallahassee, FL 32399-0100
- Hours
- 8:00 AM to 5:00 PM Eastern, Monday to Friday
Hawaii Department of Taxation
- Website
- tax.hawaii.gov
- Phone
- (808) 587-4242
- Department of Taxation, P.O. Box 259, Honolulu, HI 96809-0259
- Office
- 830 Punchbowl Street, Honolulu, HI 96813-5094
- Hours
- 7:45 AM to 4:00 PM Hawaii-Aleutian Standard Time, Monday to Friday
Frequently Asked Questions
-
Is it cheaper to form an LLC in Florida or Hawaii?
Hawaii is cheaper at formation ($51) than Florida ($125). Ongoing costs are also different: $115 vs $239 per year. Total over three years: $396 vs $842.
-
Can I form an LLC in Florida if I live in Hawaii?
Yes, but your Hawaii business will almost certainly need to register as a foreign LLC in Hawaii too, which means paying Hawaii's foreign registration fee and any ongoing Hawaii obligations on top of the Florida ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.
-
How long does it take to form an LLC in Florida vs Hawaii?
Florida online: 7 business days; Hawaii online: 5 business days. Florida does not offer paid expedite. Hawaii offers paid expedite from $25.
-
Which state has lower taxes for an LLC, Florida or Hawaii?
Florida: no state income tax, no entity-level franchise or LLC tax. Hawaii: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax.
-
Do both states require a registered agent?
Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Florida and Hawaii both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.
-
Which state should I pick if I run an online business from home?
Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Florida or Hawaii to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.
Full state guides
More Florida and Hawaii comparisons
More Florida vs ...
Sources
- Filing fee: dos.fl.gov/sunbiz/forms/fees/llc-fees/ · verified April 21, 2026
Florida Division of Corporations LLC fee schedule: Articles of Organization $100.00 + mandatory Registered Agent Designation $25.00 = $125.00 total. Same fee whether filed online or by mail. - Expedited filing: dos.fl.gov/sunbiz/start-business/efile/fl-llc/ · verified April 21, 2026
Florida Division of Corporations does not offer expedited filing service for new LLC formations. Documents are processed in the order received. Online filings with credit card typically post within 2-3 business days; mail filings take several weeks. - Online filing portal: efile.sunbiz.org/llc_file.html · verified April 21, 2026
Sunbiz e-file portal for new Florida LLC Articles of Organization. - Certificate of Formation form: dos.fl.gov/sunbiz/forms/limited-liability-company/ · verified April 21, 2026
Form CR2E047 - Articles of Organization for Florida LLC. Available as PDF at http://form.sunbiz.org/pdf/cr2e047.pdf - Business name search: search.sunbiz.org/Inquiry/CorporationSearch/ByName · verified April 21, 2026
Sunbiz business entity search by name. - Operating agreement requirement: www.flsenate.gov/Laws/Statutes/2025/605.0105 · verified April 21, 2026
Fla. Stat. §605.0105 defines the LLC operating agreement as an agreement that 'may be oral, implied, in a record, or in any combination thereof.' Not required to be written or filed with the state. - Publication requirement: www.flsenate.gov/Laws/Statutes/2025/Chapter605/All · verified April 21, 2026
Florida Chapter 605 (Florida Revised LLC Act) imposes no newspaper publication requirement to form an LLC. - Foreign LLC registration fee: dos.fl.gov/sunbiz/forms/fees/llc-fees/ · verified April 21, 2026
Foreign LLC Application for Authorization to Transact Business: $100 filing + $25 registered agent = $125 total. Same as domestic formation fee. - Annual report fee: dos.fl.gov/sunbiz/manage-business/efile/annual-report/ · verified April 21, 2026
Florida Department of State: $138.75 annual report fee for LLCs. Due January 1 through May 1. Late filing after May 1 adds a $400 non-negotiable penalty (total $538.75). Administrative dissolution begins after the third Friday in September for unfiled reports. - Franchise tax: floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx · verified April 21, 2026
Florida has no franchise tax. Corporate income tax of 5.5% applies only when an LLC elects C-corp treatment or is owned by a corporation. No state-level entity-level tax on pass-through LLCs. - State income tax: floridarevenue.com/taxes/taxesfees/Pages/individual.aspx · verified April 21, 2026
Florida Constitution Article VII, Section 5 prohibits a personal income tax. Pass-through LLC income flows to members who owe no Florida individual income tax. - Corporate income tax rate: floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx · verified April 21, 2026
Florida corporate income tax rate is 5.5% for taxable years on or after January 1, 2022. - Sales tax rate: floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx · verified April 21, 2026
Florida general state sales tax rate is 6%. Counties may impose a discretionary sales surtax ranging 0.5% to 1.5%. - Online filing portal: cca.hawaii.gov/breg/ · verified April 21, 2026
Hawaii BREG is launching a replacement business registration portal on April 27, 2026 (the legacy hbe.ehawaii.gov system went offline April 20). The new portal URL is not yet published. Until we can confirm the new direct URL, we point filers at the BREG division homepage, which lists the live online filing entry point. Re-verify once the new portal URL is announced. - Business name search: cca.hawaii.gov/business-check/ · verified April 21, 2026
DCCA Business Check is Hawaii's current live business-name search surface and remains the right entry point regardless of the BREG portal migration. - Filing fee: cca.hawaii.gov/wp-content/uploads/2025/12/Form-Fee-Schedule-12-2022.pd… · verified April 21, 2026
Hawaii DCCA Business Registration Division Form Fee Schedule (Rev. 12/2022): Limited Liability Company Articles of Organization filing fee = $50.00. A $1.00 State Archives preservation fee (HRS Section 94-8) is also imposed on permanent documents collected by BREG, bringing the day-one total to $51.00. - Expedited filing: cca.hawaii.gov/wp-content/uploads/2025/12/Form-Fee-Schedule-12-2022.pd… · verified April 21, 2026
Hawaii DCCA Form Fee Schedule: Expedited Review Fee = $25.00 (additional) for most LLC filings including Articles of Organization. Expedited online filings are typically processed in 1 to 3 business days per BREG guidance. - Foreign LLC registration fee: cca.hawaii.gov/wp-content/uploads/2025/12/Form-Fee-Schedule-12-2022.pd… · verified April 21, 2026
Foreign LLC Application for Certificate of Authority filing fee = $50.00 plus $1.00 State Archives preservation fee = $51.00 day-one cost. - Operating agreement requirement: law.justia.com/codes/hawaii/title-23a/chapter-428/section-428-103/ · verified April 21, 2026
HRS Section 428-103 (Effect of operating agreement; nonwaivable provisions) permits but does not require an operating agreement. Hawaii Uniform Limited Liability Company Act does not require a written operating agreement. - Publication requirement: cca.hawaii.gov/breg/registration/dllc/ · verified April 21, 2026
Hawaii BREG LLC registration page and HRS Chapter 428 contain no publication requirement for LLCs. - Annual report fee: cca.hawaii.gov/wp-content/uploads/2025/12/Form-Fee-Schedule-12-2022.pd… · verified April 21, 2026
Annual Report (Domestic/Foreign) LLC filing fee = $15.00 per Hawaii DCCA Form Fee Schedule. Due during the calendar quarter containing the LLC's registration anniversary per HRS Section 428-210. Late fee $10 per year. Authority confirmed via HRS Section 428-210. - Franchise tax: tax.hawaii.gov/geninfo/get/ · verified April 21, 2026
Hawaii Department of Taxation: no franchise tax on LLCs. The General Excise Tax (GET) is a gross receipts tax, not a franchise tax. LLCs owe GET on business activity, not a separate entity-level franchise or privilege tax. - Corporate income tax rate: taxfoundation.org/location/hawaii/ · verified April 21, 2026
Hawaii corporate income tax: 4.4% on income up to $25,000, 5.4% on $25,001 to $100,000, 6.4% on income above $100,000. Record top marginal rate 6.4% as the income-only max. LLCs that default to pass-through do not owe this tax. - Sales tax rate: tax.hawaii.gov/geninfo/get/ · verified April 21, 2026
Hawaii has no retail sales tax. The General Excise Tax (GET) at 4% state plus 0.5% county surcharge is a gross receipts tax on the business. Recorded salesTaxRate as 0 per schema convention (statewide retail sales rate). GET nuance captured in taxes.notes. - Business name search: hbe.ehawaii.gov/documents/search.html · verified April 21, 2026
Hawaii Business Express (HBE) document and entity search. Confirm name availability before filing. Note: HBE is being replaced by a new BREG portal on April 27, 2026; URLs may update. - Certificate of Formation form: files.hawaii.gov/dcca/breg/registration/forms/llc-1.pdf · verified April 21, 2026
Official Form LLC-1 Articles of Organization for Hawaii LLC, published by DCCA Business Registration Division. Can be filed online via HBE, by mail, fax, email, or in person.