What happens if I file my Alabama LLC annual report late?

Nothing, because for Alabama LLCs there's no Secretary of State annual report to file, and therefore no late penalty. The $10 annual report you may see referenced on the Secretary of State's fee schedule applies to corporations only. The only recurring state filing an Alabama LLC can be late on is the Business Privilege Tax return (Form PPT), and for tax years beginning after December 31, 2023 that return is required only if your LLC's computed tax exceeds $100, a threshold most small LLCs never reach, because tax of $100 or less is fully exempt and no return is required. If your LLC does owe a Form PPT and files late, the Alabama Department of Revenue assesses its standard late-filing and late-payment penalties plus interest on the unpaid tax. There's no annual-report-based administrative dissolution risk for LLCs; dissolution risk comes from other lapses, such as failing to maintain a registered agent. To confirm your LLC's standing, use the Secretary of State's free business entity search, or call the Business Entities Division on (334) 242-7200.

How do I file my Alabama LLC annual report?

You don't. Alabama LLCs have no annual report to file with the Secretary of State. The SoS annual report (a $10 filing) is a corporations-only requirement, so there's no LLC annual report form, portal, or deadline. Alabama's old workaround was the Business Privilege Tax return, which used to function like an annual report with a $50 minimum tax. That changed for tax years beginning on or after January 1, 2024: Business Privilege Tax of $100 or less is now fully exempt, and exempt taxpayers file no return at all. The only LLCs with a recurring state filing are those whose computed Business Privilege Tax exceeds $100, generally companies with a large net worth apportioned to Alabama. Those LLCs file Form PPT with the Alabama Department of Revenue (electronically through My Alabama Taxes or by mail), due on the corresponding federal income tax return due date. If that's not you, there's simply nothing to file. Just keep your registered agent information current with the Secretary of State.

How much does the Alabama LLC annual report cost?

For most Alabama LLCs, the recurring state filing cost is $0. There's no Secretary of State annual report for LLCs (the $10 SoS annual report applies only to corporations) so there's no annual report fee to budget for. The charge many older guides cite, a $50 minimum Business Privilege Tax return due each year, no longer exists: for tax years beginning on or after January 1, 2024, Alabama fully exempts Business Privilege Tax of $100 or less and waives the return entirely. Only LLCs whose computed Business Privilege Tax exceeds $100, typically those with substantial net worth apportioned to Alabama, still file Form PPT with the Alabama Department of Revenue and pay the computed tax. For everyone else, Alabama's ongoing state-level cost of keeping an LLC alive is zero, which makes it one of the cheapest states to maintain an LLC. Your one-time state cost is the $200 Certificate of Formation filing fee, plus the $25 Certificate of Name Reservation that Alabama requires you to obtain before the formation document can be filed. After that, budget only for any professional registered agent service, business licenses, or taxes your specific business owes.

When is the Alabama LLC annual report due?

There's no due date, because Alabama LLCs don't file an annual report. The Secretary of State's annual report requirement covers corporations only, so no April 15 (or any other) annual report deadline applies to your LLC. The April 15 date in older guides comes from the old Business Privilege Tax regime, when every LLC had to file an annual BPT return with a $50 minimum tax, typically due alongside federal tax deadlines. That regime is gone: for tax years beginning on or after January 1, 2024, Business Privilege Tax of $100 or less is fully exempt and no return is required. The only Alabama LLCs with a recurring deadline are those whose computed Business Privilege Tax exceeds $100. Those companies file Form PPT with the Alabama Department of Revenue, due on the due date of the LLC's corresponding federal income tax return. If your LLC is below the $100 threshold, as most small LLCs are, you've no annual state filing deadline at all.

Are there any exemptions from filing an Alabama LLC annual report?

Effectively, every Alabama LLC is exempt, because the Secretary of State annual report requirement applies only to corporations, not LLCs. There's no LLC annual report to seek an exemption from. The meaningful exemption is on the tax side: for tax years beginning on or after January 1, 2024, Alabama fully exempts Business Privilege Tax of $100 or less, and exempt taxpayers aren't required to file a return. This exemption is automatic. You don't apply for it or file anything to claim it. In practice, that means the vast majority of small Alabama LLCs owe no recurring state filing and no recurring state fee at all. The exception is LLCs whose computed Business Privilege Tax exceeds $100 (generally those with a large net worth apportioned to Alabama); they must still file Form PPT with the Alabama Department of Revenue and pay the computed tax. To confirm your LLC's status or verify you're in good standing, use the Secretary of State's online business entity search or call the Business Entities Division on (334) 242-7200.

LLC Guide

Alabama LLCs File No Annual Report

There is no Secretary of State annual report for an Alabama LLC, and since the 2024 tax year most LLCs owe no Business Privilege Tax return either. Here is what actually applies to you.

By Edmond Hui · Last updated: August 2026

Alabama LLCs have no annual report requirement. There is no recurring report to file with the state. See details below.

Read this guide for another state:

Step diagram for Alabama LLC compliance, showing the 5 steps a state that requires no annual report still asks of an LLC. — What Alabama asks of an LLC each year, in a state that requires no annual report. Source: Alabama Secretary of State.

Annual Report at a Glance

Due Date	None required for most LLCs
Fee	No annual report required
Filing Method	No filing required for most LLCs; Form PPT with the Alabama Department of Revenue only if Business Privilege Tax exceeds $100
Late Penalty	None for most LLCs; Department of Revenue penalties apply only if a required Form PPT (Business Privilege Tax over $100) is filed late
Sos Filing Url	https://www.sos.alabama.gov/business-entities/llcs

How to File

1
Confirm No Secretary of State Report Is Due
The Alabama Secretary of State's $10 annual report applies only to corporations. LLCs aren't required to file any annual report with the Secretary of State, so there's nothing to submit through the SoS portal.
2
Check Whether the Business Privilege Tax Applies to You
For tax years beginning after December 31, 2023, Act 2022-252 (Section 40-14A-22, Code of Alabama 1975) gives a full exemption from Business Privilege Tax on tax due of $100 or less, and the Department of Revenue's notice states that taxpayers whose tax is calculated at $100 or less "are not required to file a Business Privilege Tax Return." The old $50 minimum tax and the mandatory annual return are gone.
3
Estimate Your BPT Only If Your LLC Has Substantial Net Worth
Business Privilege Tax is computed on the LLC's net worth apportioned to Alabama. Most small LLCs come in at or below the $100 threshold and owe nothing; only LLCs whose computed tax exceeds $100 still have a filing obligation.
4
File Form PPT With the Department of Revenue (Over-$100 Filers Only)
If your LLC's computed Business Privilege Tax exceeds $100, file Form PPT with the Alabama Department of Revenue and pay the tax. The return is due on the corresponding federal income tax return due date.
5
Keep Your Registered Agent and Records Current
Even with no annual report, keep your registered agent information up to date with the Secretary of State and retain your Business Privilege Tax calculations in case the Department of Revenue ever asks. A Certificate of Existence, Alabama's version of a certificate of good standing, is what a bank or counterparty will ask for as proof of standing.

Ready to file your annual report?

Go directly to the Alabama Secretary of State portal.

File at Alabama SOS →

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.

Frequently Asked Questions

: Nothing, because for Alabama LLCs there's no Secretary of State annual report to file, and therefore no late penalty. The $10 annual report you may see referenced on the Secretary of State's fee schedule applies to corporations only. The only recurring state filing an Alabama LLC can be late on is the Business Privilege Tax return (Form PPT), and for tax years beginning after December 31, 2023 that return is required only if your LLC's computed tax exceeds $100, a threshold most small LLCs never reach, because tax of $100 or less is fully exempt and no return is required. If your LLC does owe a Form PPT and files late, the Alabama Department of Revenue assesses its standard late-filing and late-payment penalties plus interest on the unpaid tax. There's no annual-report-based administrative dissolution risk for LLCs; dissolution risk comes from other lapses, such as failing to maintain a registered agent. To confirm your LLC's standing, use the Secretary of State's free business entity search, or call the Business Entities Division on (334) 242-7200.
: You don't. Alabama LLCs have no annual report to file with the Secretary of State. The SoS annual report (a $10 filing) is a corporations-only requirement, so there's no LLC annual report form, portal, or deadline. Alabama's old workaround was the Business Privilege Tax return, which used to function like an annual report with a $50 minimum tax. That changed for tax years beginning on or after January 1, 2024: Business Privilege Tax of $100 or less is now fully exempt, and exempt taxpayers file no return at all. The only LLCs with a recurring state filing are those whose computed Business Privilege Tax exceeds $100, generally companies with a large net worth apportioned to Alabama. Those LLCs file Form PPT with the Alabama Department of Revenue (electronically through My Alabama Taxes or by mail), due on the corresponding federal income tax return due date. If that's not you, there's simply nothing to file. Just keep your registered agent information current with the Secretary of State.
: For most Alabama LLCs, the recurring state filing cost is $0. There's no Secretary of State annual report for LLCs (the $10 SoS annual report applies only to corporations) so there's no annual report fee to budget for. The charge many older guides cite, a $50 minimum Business Privilege Tax return due each year, no longer exists: for tax years beginning on or after January 1, 2024, Alabama fully exempts Business Privilege Tax of $100 or less and waives the return entirely. Only LLCs whose computed Business Privilege Tax exceeds $100, typically those with substantial net worth apportioned to Alabama, still file Form PPT with the Alabama Department of Revenue and pay the computed tax. For everyone else, Alabama's ongoing state-level cost of keeping an LLC alive is zero, which makes it one of the cheapest states to maintain an LLC. Your one-time state cost is the $200 Certificate of Formation filing fee, plus the $25 Certificate of Name Reservation that Alabama requires you to obtain before the formation document can be filed. After that, budget only for any professional registered agent service, business licenses, or taxes your specific business owes.
: There's no due date, because Alabama LLCs don't file an annual report. The Secretary of State's annual report requirement covers corporations only, so no April 15 (or any other) annual report deadline applies to your LLC. The April 15 date in older guides comes from the old Business Privilege Tax regime, when every LLC had to file an annual BPT return with a $50 minimum tax, typically due alongside federal tax deadlines. That regime is gone: for tax years beginning on or after January 1, 2024, Business Privilege Tax of $100 or less is fully exempt and no return is required. The only Alabama LLCs with a recurring deadline are those whose computed Business Privilege Tax exceeds $100. Those companies file Form PPT with the Alabama Department of Revenue, due on the due date of the LLC's corresponding federal income tax return. If your LLC is below the $100 threshold, as most small LLCs are, you've no annual state filing deadline at all.
: Effectively, every Alabama LLC is exempt, because the Secretary of State annual report requirement applies only to corporations, not LLCs. There's no LLC annual report to seek an exemption from. The meaningful exemption is on the tax side: for tax years beginning on or after January 1, 2024, Alabama fully exempts Business Privilege Tax of $100 or less, and exempt taxpayers aren't required to file a return. This exemption is automatic. You don't apply for it or file anything to claim it. In practice, that means the vast majority of small Alabama LLCs owe no recurring state filing and no recurring state fee at all. The exception is LLCs whose computed Business Privilege Tax exceeds $100 (generally those with a large net worth apportioned to Alabama); they must still file Form PPT with the Alabama Department of Revenue and pay the computed tax. To confirm your LLC's status or verify you're in good standing, use the Secretary of State's online business entity search or call the Business Entities Division on (334) 242-7200.

Sources

Each entry below is a document recorded in our verified Alabama sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

sos.alabama.gov/business-entities/llcsAlabama Secretary of State: business entity filings
arc-sos.state.al.us/ucp/L1539719.AI1.pdfAlabama statute: annual report exemption
sos.alabama.gov/business-entitiesAlabama agency guidance: annual report exemption
law.justia.com/codes/alabama/title-10a/chapter-5a/Alabama statutory text, unofficial mirror: annual report exemption
revenue.alabama.gov/individual-corporate/alabama-business-privilege-tax-and-corporate-share-tax/Alabama agency guidance: Business Privilege Tax
revenue.alabama.gov/wp-content/uploads/2026/01/26fbptin.pdfAlabama agency guidance: Business Privilege Tax
revenue.alabama.gov/tax-types/business-privilege-tax/Alabama Department of Revenue: file the Business Privilege Tax

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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.

Annual Report at a Glance

How to File

Confirm No Secretary of State Report Is Due

Check Whether the Business Privilege Tax Applies to You

Estimate Your BPT Only If Your LLC Has Substantial Net Worth

File Form PPT With the Department of Revenue (Over-$100 Filers Only)

Keep Your Registered Agent and Records Current

Frequently Asked Questions

Sources

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