In Short: Puerto Rico LLC Annual Report and Annual Fee
A Puerto Rico LLC (compañía de responsabilidad limitada) does not file the annual report that corporations file. It pays a $150 annual fee (derecho anual) to the Departamento de Estado on or before April 15 each year, using form CORPLLC06.
- Who pays: Puerto Rico LLCs, and foreign LLCs registered in Puerto Rico use the same form.
- Due date: on or before April 15 each year, or the next business day when April 15 falls on a weekend or holiday.
- Fee: $150.
- Late penalty: $500, plus interest of 1.5% a month on the overdue fee and penalty.
- If you never pay: continued noncompliance can lead to cancellation of the LLC after a 60-day notice period.
It is easy to assume a Puerto Rico LLC files an annual report. The Departamento de Estado says otherwise: the annual report (informe anual), with its financial statements, is a corporate filing. An LLC pays an annual fee instead, and the form for it is short.
The deadline and penalty are where the risk sits. The fee is due April 15, and missing it adds a $500 penalty that is more than three times the fee itself. This guide covers who pays, the deadline, the penalty, what form CORPLLC06 asks for, and how to pay online.
Puerto Rico LLC Annual Fee at a Glance
| Official name | Derecho Anual (Annual Fee), form CORPLLC06; LLCs file no annual report |
|---|---|
| Filed with | Departamento de Estado de Puerto Rico, Registro de Corporaciones y Entidades |
| Who files | Puerto Rico LLCs; foreign LLCs registered in Puerto Rico use the same form |
| Filing cycle | Every year |
| Due date | On or before April 15 |
| Fee | $150 |
| Late fee or penalty | $500 penalty plus 1.5% interest a month |
| Reinstatement | Confirm with the Registro de Corporaciones |
| Where to file | Registro de Corporaciones online system |
Does a Puerto Rico LLC File an Annual Report?
No. The Departamento de Estado’s corporations page (in English, the State Department services page) states that LLCs file no annual report and pay an annual fee of $150 by April 15. The annual report, with a statement of the prior year’s financial condition, is required of corporations. A corporation with a business volume above $3,000,000 has that statement audited by a Puerto Rico CPA. None of that applies to an LLC.
The fee form, CORPLLC06 (Derecho Anual / Annual Fee), has checkboxes for domestic LLCs, United States foreign LLCs and non-US foreign LLCs, so foreign LLCs registered in Puerto Rico pay through the same form.
When Is the Puerto Rico LLC Annual Fee Due?
Form CORPLLC06 states that the annual fee is payable on or before April 15 of each calendar year. When April 15 falls on a weekend or holiday, the deadline moves to the next business day.
- An existing LLC pays its 2027 annual fee by Thursday, April 15, 2027.
- An LLC that paid by April 15, 2026 pays again by April 15, 2027.
The extension orders the Departamento de Estado issued in 2024 and 2025 cover corporate annual reports and audited financial statements. They do not mention LLCs, so plan on April 15 for the LLC fee.
How Much Does the Puerto Rico LLC Annual Fee Cost?
The fee is $150, according to the Departamento de Estado and its list of corporate forms and fees.
The $500 late penalty
Form CORPLLC06 states that an LLC that does not pay when due owes a $500 penalty in addition to the overdue fee. The overdue fee and the penalty accrue interest at 1.5% a month until paid. A $150 fee paid late becomes $650 before interest.
What Information Does Form CORPLLC06 Ask For?
The form is short. It asks for:
- The LLC’s registration number and the year being paid
- The company name and entity type (domestic, US foreign or non-US foreign)
- The authorized person’s name, addresses, phone and email
- An economic data survey: EIN status, Puerto Rico revenue and employee count, NAICS codes, export activity, government contracts, research and development, and any incentive law that applies
It does not ask for financial statements or an audit.
How to Pay the Puerto Rico LLC Annual Fee: Step by Step
- Sign in to the Registro. Use the Registro de Corporaciones online system run by the Departamento de Estado.
- Find your LLC. Search by registration number or name.
- Choose the annual fee. Select the Derecho Anual filing for the current year.
- Complete the survey. Answer the economic data questions.
- Pay $150. Add the $500 penalty and interest if April 15 has passed.
- Save the receipt. Keep it with your company records.
For questions, the Registro de Corporaciones takes calls at (787) 722-2121.
What Happens If You Miss the Puerto Rico Deadline?
The $500 penalty applies once the fee is overdue, and interest starts to run. The Departamento de Estado warns that continued noncompliance can lead to cancellation of the limited liability company.
Its cancellation notice describes the process: the Secretary of State can cancel the certificate of organization when annual obligations go unmet for consecutive years, and the entity has 60 days from notification to cure before it is cancelled administratively without further notice.
Restoring a cancelled LLC
The Departamento de Estado’s public pages do not set out a reinstatement process or fee for a cancelled LLC. If you receive a cancellation notice, contact the Registro de Corporaciones within the 60-day window and pay the overdue fee, penalty and interest.
Puerto Rico Annual Fee Tips for Non-Resident Owners
- Do not buy an annual report service for a Puerto Rico LLC. The LLC pays a fee; it does not file a report.
- Pay before April 15. The $500 penalty dwarfs the $150 fee.
- Have your EIN and revenue figures ready for the economic survey.
- A certificate of good standing is required for Puerto Rico government contracts, so keep the fee current.
Keep Your Puerto Rico LLC in Good Standing
Paying the annual fee on time is what keeps your LLC listed as active in Puerto Rico. Banks, payment processors and new partners ask for proof of that status, and the document that shows it is a Puerto Rico certificate of good standing. For the full picture of what Puerto Rico charges, see our breakdown of Puerto Rico LLC costs.
Most missed filings trace back to one problem: the state’s reminder went to an old address. A registered agent service that scans and forwards state mail closes that gap. If a deadline has already passed, our guide on what happens when you miss an annual report deadline walks through the fix, and our LLC annual report guide for every state covers the rules in other states where you are registered.
Form Your Puerto Rico LLC With BusinessAnywhere
BusinessAnywhere forms your Puerto Rico LLC for $0 plus the state filing fee, includes a free first year of registered agent service so state notices reach you, and gets the EIN for non-residents without a Social Security number for $97.
Frequently Asked Questions
Does a Puerto Rico LLC file an annual report?
No. Puerto Rico LLCs pay a $150 annual fee by April 15. The annual report with financial statements is a corporate filing.
When is the Puerto Rico LLC annual fee due?
On or before April 15 each year, or the next business day when April 15 falls on a weekend or holiday.
How much is the Puerto Rico LLC annual fee?
$150, paid with form CORPLLC06.
What is the late penalty for the Puerto Rico LLC annual fee?
$500 on top of the overdue fee, with interest of 1.5% a month on both until paid.
What happens if a Puerto Rico LLC does not pay the annual fee?
Continued noncompliance can lead to cancellation. The Departamento de Estado gives 60 days from notification to cure before cancelling administratively.
Do foreign LLCs pay the Puerto Rico annual fee?
Foreign LLCs registered in Puerto Rico use the same form, CORPLLC06, which has checkboxes for US and non-US foreign LLCs.
This guide summarizes rules published by the Departamento de Estado de Puerto Rico as of October 2026. It is general information, not legal or tax advice. Fees and forms change, so confirm the current figures on the official site before you pay.
