Rhode Island Corporation Annual Report
By Edmond Hui · Facts verified July 29, 2026 against primary state sources
Filing for an LLC instead? See the Rhode Island LLC annual report.

What Rhode Island requires
Annual Report (Form 630)
| Frequency | every year |
| Due | Filing period February 1, May 1 each calendar year, excluding the year of incorporation. An additional $25 penalty applies if not filed by May 31. |
| Fee | $50 |
| Form | Annual Report for a Corporation, Form 630 |
Rhode Island is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.
What the filings cost over five years
State filing charges only, incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.
| Period | State filing charges |
|---|---|
| Incorporation | $230 |
| Each year after (report, annualized) | $50 |
| Five-year equivalent (annualized) | $480 |
That ranks Rhode Island 36th cheapest of 49 states on five-year corporate filing charges.
Rhode Island corporation vs Rhode Island LLC
State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.
| Corporation | LLC | |
|---|---|---|
| Formation filing fee | $230 | $150 |
| Report cadence | Every year | Every year |
| Report fee | $50 | $50 |
| Entity-level tax on the LLC side | N/A | Annual charge (minimum corporate tax) |
An LLC is $80 cheaper to file here. That is a one-off charge, so it should not decide the entity type on its own.
Full Rhode Island LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained
State taxes a Rhode Island corporation pays
Corporate income tax
| Applies | Yes |
| Rate | 7% of net income apportioned to Rhode Island (flat rate, no bracket threshold), or the $400 minimum, whichever yields the greater tax. |
| Minimum tax | $400 |
Franchise or gross-receipts tax
The operative entity-level floor is the $400 minimum corporate tax under Rhode Island law, owed whether or not business is conducted or a profit is made, and not pro-rated. The Rhode Island Department of State states plainly that all legal business entities must pay a minimum annual tax of $400 to the RI Division of Taxation. The same $400 amount applies as an 'annual charge' to LLCs, LLPs, LPs and single-member LLCs not treated as corporations federally.
The $400 minimum tax is deliberately left out of the filing-charge totals on this page. A minimum tax is owed to the state tax authority on a tax return, not to the business filing office, but unlike an income-based tax it is a floor, so treat it as a recurring cost of keeping the corporation alive here.
What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Rhode Island levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.
C-corp return: Form RI-1120C (Rhode Island Business Corporation Tax Return)
Frequently Asked Questions
Where these numbers come from
This page covers the recurring report a for-profit corporation files with Rhode Island. Every figure was checked against Rhode Island's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.
Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.
Primary sources:
- https://docs.sos.ri.gov/documents/BusinessServices/100-articles-of-incorporation.pdf
- https://docs.sos.ri.gov/documents/BusinessServices/630-business-corporation-annual-report.pdf
- https://www.sos.ri.gov/divisions/business-services/business-basics/costs-and-fees
- https://tax.ri.gov/tax-sections/corporate-tax/tax-filing-requirements
- https://docs.sos.ri.gov/documents/BusinessServices/624A-fictitious-business-name-statement-Corporation.pdf
- Rhode Island statute: RIGL Sec. 7-1.2-202 (articles of incorporation)
- Rhode Island statute: RIGL Sec. 7-1.2-1501 (corporation annual report)
- Rhode Island statute: RIGL Sec. 44-11-2 (minimum corporate tax)
- Rhode Island statute: RIGL Sec. 44-11-2(e) (annual charge on LLCs, LLPs and LPs)
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.
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Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.