Puerto Rico LLC cost at a glance
| Cost | Puerto Rico amount |
|---|---|
| Cost to form | $250 |
| Annual fee | $150 |
| When it is due | 15 April every year |
| State tax on the LLC | Taxed as a corporation unless the LLC elects pass-through treatment |
| First-year state fees (minimum) | $250 |
| Yearly state fees after that (minimum) | $150 |
| Registered agent | Required. Free if you act as your own; commercial services charge a yearly fee |
| EIN from the IRS | $0 |
Fees verified October 2026 against the Puerto Rico Department of State and other official Puerto Rico sources listed at the end of this page.
How much does it cost to form an LLC in Puerto Rico?
The Puerto Rico Department of State charges $250 to file a Certificate of Organization for a domestic LLC. The form splits the payment into two revenue codes, $150 and $100, and filing goes through the Department of State’s online Registry of Corporations and Entities.
Faster service costs $100 for filing within 24 hours, $200 for same-day filing and $500 for filing within two hours. A name reservation costs $75 and holds the name for 120 days.
Our walkthrough on how to file articles of organization in Puerto Rico covers the form field by field.
How much does a Puerto Rico LLC cost every year?
A Puerto Rico LLC pays a $150 annual fee to the Department of State on or before 15 April each year. Unlike a Puerto Rico corporation, the LLC files no annual report and no financial statement with the payment.
The Registry treats an LLC’s registration as valid for one year, so the fee renews it. Put 15 April in the calendar as a fixed yearly date.
What does a Puerto Rico LLC cost over the first three years?
The table below adds up the state fees a Puerto Rico LLC pays in its first three years, using the minimum amounts Puerto Rico charges. The second column adds the BusinessAnywhere registered agent service, which is free for the first year and $147 a year after that.
| Year | State fees only | With a registered agent service |
|---|---|---|
| Year 1 | $250 | $250 |
| Year 2 | $150 | $297 |
| Year 3 | $150 | $297 |
| Three-year total | $550 | $844 |
The table counts the $150 annual fee from year two onward.
Does Puerto Rico charge a franchise tax or income tax on LLCs?
Puerto Rico taxes an LLC as a corporation by default. The LLC can elect pass-through treatment, or disregarded treatment when it has one owner, on Hacienda Form SC 6045. Without that election, the LLC pays corporate income tax on its own profit.
Corporate tax in Puerto Rico is an 18.5% normal tax plus a surtax of 5% to 19% on income above a $25,000 surtax deduction, and an alternative minimum tax can also apply. Speak to a Puerto Rico tax adviser before you choose the classification.
How much does a registered agent cost in Puerto Rico?
Every Puerto Rico LLC must name a registered agent with a physical street address in Puerto Rico. Acting as your own agent costs nothing, but your address goes on the public record and you must be available at that address during business hours. Commercial registered agent services charge a yearly fee for the same role.
The BusinessAnywhere registered agent service is free for the first year and $147 a year after that, with every document scanned to your online dashboard the day it arrives.
Our Puerto Rico registered agent guide explains the state rules in full.
If you are weighing the free option, read can I be my own registered agent first.
Does a Puerto Rico LLC need an EIN, and what does it cost?
An EIN costs nothing when you apply directly with the IRS. A Puerto Rico LLC needs one to hire employees, to open a business bank account and whenever it has more than one member. US residents with an SSN or ITIN apply through the IRS online EIN application and receive the number at the end of the session.
Founders outside the United States cannot use the online tool. They apply by phone, fax or post with IRS Form SS-4, and do not need an SSN to do it. The BusinessAnywhere EIN application service handles that process for $97. Our guide on how to obtain an EIN for your LLC covers both routes.
What other Puerto Rico LLC fees should you budget for?
These fees apply only when you need the service. They are the Puerto Rico state charges as of October 2026.
| Item | Fee | Notes |
|---|---|---|
| Name reservation | $75 | Holds the name for 120 days. |
| Expedited filing | $100 within 24 hours, $200 same day, $500 within 2 hours | Added to the filing fee. |
| Amending the articles | $80 | Certificate of Amendment, certification included. |
| Foreign LLC registration | $250 | Certificate of Authorization to do Business for a foreign LLC. |
Our guide on how to get a certificate of good standing in Puerto Rico explains how to request one from the Registry.
An operating agreement carries no government fee in Puerto Rico and is not filed with the Puerto Rico Department of State, but every LLC should have one to set out ownership and decision rights. BusinessAnywhere sells an operating agreement template for $97.
What happens if you miss a Puerto Rico LLC deadline?
An annual fee not paid by 15 April carries a $500 penalty on top of the $150. Both the fee and the penalty then accrue interest at 1.5% a month, so a missed payment grows every month it stays open.
Continued non-payment can lead the Department of State to cancel the LLC’s certificate. A cancelled LLC loses its good standing with the Registry.
If you intend to close the business, file formally instead of letting it lapse. Our guide on how to dissolve an LLC in Puerto Rico sets out the steps.
How does Puerto Rico compare with other states?
Puerto Rico’s $250 formation fee is two and a half times the $100 national median, and its $150 annual fee sits above Wyoming’s $60 and below Delaware’s flat tax. The bigger cost question in Puerto Rico is income tax, because an LLC is a corporation for tax purposes unless it elects otherwise.
| State | Formation fee | Yearly state fees (minimum) | What drives the cost |
|---|---|---|---|
| Puerto Rico | $250 | $150 | $250 to form, $150 annual fee |
| US Virgin Islands LLC cost | $300 | $300 | $300 minimum to form and $300 minimum a year, plus gross receipts tax |
| Florida LLC cost | $125 | $138.75 | $138.75 annual report, $400 late fee |
| Delaware LLC cost | $110 | $400 | $400 flat annual tax due 1 June |
| Wyoming LLC cost | $100 | $60 | $60 minimum license tax, no income tax |
For all 51 jurisdictions side by side, see our full table of LLC cost by state.
How to form a Puerto Rico LLC for $0 plus state fees
BusinessAnywhere files your Puerto Rico LLC for $0 plus the $250 state fee. The filing comes with a free first year of registered agent service, so your first-year cost is the state fee and nothing else.
- Formation: $0 service fee plus the Puerto Rico filing fee.
- Registered agent: free for the first year, then $147 a year.
- EIN application: $97, with no SSN required for non-US founders.
- Compliance reminders: every Puerto Rico deadline on this page tracked in your dashboard.
- Virtual mailbox: a US street address with mail scanning, from $20 a month.
Start with our LLC formation service.
Puerto Rico LLC cost FAQs
How much does an LLC cost in Puerto Rico?
A Puerto Rico LLC costs $250 to form and $150 a year after that. The annual fee is due by 15 April.
Does a Puerto Rico LLC file an annual report?
No. A Puerto Rico LLC pays a $150 annual fee to the Department of State by 15 April and files no annual report or financial statement.
What happens if I pay the Puerto Rico annual fee late?
A $500 penalty is added to the $150 fee, and both accrue interest at 1.5% a month. Continued non-payment can lead to cancellation of the LLC.
How is a Puerto Rico LLC taxed?
As a corporation by default, with an 18.5% normal tax plus a 5% to 19% surtax. The LLC can elect pass-through or disregarded treatment on Hacienda Form SC 6045.
Can I reserve an LLC name in Puerto Rico?
Yes. A name reservation costs $75 and holds the name for 120 days.
How much does a Puerto Rico LLC cost over three years?
At the minimum, $550 in state fees: $250 to form and two $150 annual fees. With a commercial registered agent from year two at $147 a year, the total is $844.
Sources
- Puerto Rico Department of State, LLC Certificate of Organization form
- Puerto Rico Department of State, corporations services
- Puerto Rico Department of State, LLC annual fee form
- Puerto Rico Department of the Treasury (Hacienda), corporation income tax return instructions
- Official Puerto Rico source: Name reservation fee
- Official Puerto Rico source: Amending the articles fee
- Official Puerto Rico source: Foreign LLC registration fee
Fees change. Every figure on this page was checked against the official source in October 2026. Confirm the current amount with the Puerto Rico Department of State before you file.
