How to Start an LLC in Rhode Island (2026)

Q: How much does it cost to start an LLC in Rhode Island?

The initial filing fee for the Articles of Organization is $150 with the Rhode Island Department of State. Your EIN is free from the IRS. The recurring costs are a $50 annual report and a $400 minimum annual state tax to the Division of Taxation, so budget around $450 a year to keep the LLC.

Q: Does a Rhode Island LLC have to pay $400 even with no income?

Yes. Rhode Island imposes a minimum annual tax of $400 on registered for-profit entities including LLCs, and it is owed whether or not the business actually conducts activity or turns a profit. It is also not pro-rated for a partial year, so forming in December does not reduce it.

Q: When is the Rhode Island annual report due?

It is filed between February 1 and May 1 each year and costs $50. If it is not filed by May 31 a $25 late fee applies. It is a separate obligation from the $400 minimum tax, which goes to the Division of Taxation rather than the Department of State.

Q: Is a Rhode Island LLC worth it for a small side business?

Do the arithmetic first. At roughly $450 a year in state costs before any accounting help, a business earning a few thousand dollars a year is paying a meaningful share of its profit for the structure. Liability protection can still justify it, especially if you drive for work, but go in knowing the number rather than discovering it in year two.

Last updated: August 28, 2026

To start a Rhode Island LLC, file the Articles of Organization (Form 400) with the Rhode Island Department of State for $150, name a resident agent, and get a free EIN. Then plan for two recurring items: the $50 annual report, filed between February 1 and May 1, and the $400 minimum annual state tax to the Division of Taxation, which is owed whether or not the business trades or makes a profit.

Quick note: we're operators, not attorneys or accountants. This is general educational info, not legal or tax advice. The $400 minimum tax is the number that decides whether a Rhode Island LLC is worth forming for a very small side business.

Rhode Island is one of the most expensive states in the country to keep an LLC in, and almost none of that cost is the filing fee. Here are the real numbers up front, written for people starting something real like a courier route.

The $400 minimum tax, owed even at zero revenue Every for-profit entity registered in Rhode Island, including LLCs, owes a minimum annual state tax of $400 to the Division of Taxation. It is due whether or not you actually conduct business or make a profit, and it is not pro-rated. Add the $50 annual report and the true cost of a Rhode Island LLC is about $450 a year. If this is a small side operation, do that arithmetic before you file.

How to start a Rhode Island LLC in 6 steps

Name it, appoint a Rhode Island resident agent, file Form 400 ($150), write an operating agreement, get a free EIN, then file the $50 annual report by May 1 and pay the $400 minimum tax.

Name your Rhode Island LLC

The name must be distinguishable from other Rhode Island entities and include an LLC designator. Search it in the Rhode Island entity search before you file, and grab the matching domain while you are there.

Appoint a Rhode Island resident agent

You need a resident agent with a Rhode Island street address who accepts legal papers during business hours. You can be your own if you live in the state, or use a service to keep your home address off the public record. Northwest includes agent service free the first year with their $39 filing.

File the Articles of Organization (Form 400)

File Form 400 with the Rhode Island Department of State. The initial filing fee is $150. Rhode Island revised its business forms in 2026, so make sure you are using the current version rather than an old PDF you found elsewhere.

Write an operating agreement

Rhode Island does not require one, but write it anyway. It sets out ownership, management, and who can sign, it backs your liability protection, and banks usually ask for it at account opening. A simple template covers a single-owner courier business.

Get a free EIN from the IRS

Your EIN is free at irs.gov and takes about ten minutes. You need it for the business bank account, contracts, and hiring. Never pay a third-party site for one. You will also need it to register with the Division of Taxation.

File the $50 annual report and pay the $400 tax

The annual report costs $50 and is filed between February 1 and May 1. A $25 late fee applies if it is not filed by May 31. Separately, register with the Division of Taxation and plan for the $400 minimum annual tax.

Rhode Island LLC cost breakdown

$150 to form, then about $450 a year once you add the annual report and the minimum state tax.

Item	Cost	Required?
Articles of Organization (Form 400)	$150	Yes
EIN	Free from the IRS	Yes (free)
Resident agent service	$0 (yourself) to $300/yr	No
Annual report (Feb 1 to May 1)	$50 per year	Yes
Annual report late fee (after May 31)	+$25	If late
Minimum annual state tax	$400 per year	Yes, even at $0 revenue

Rhode Island figures as of August 2026, from the Department of State costs and fees page and the Division of Taxation filing requirements. Confirm before filing.

Rather have it filed for you? Northwest will form your Rhode Island LLC for $39 + the $150 state fee and act as your registered agent the first year, keeping your home address off the public record. See the $39 formation service → Affiliate link. We may earn a commission at no extra cost to you.

Setting up to run courier routes in Rhode Island?

The LLC is step one. Our course covers the rest: insurance and certifications, the business bank account, and how to find routes and win contracts with Rhode Island clinics, labs, and hospitals.

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Rhode Island LLC FAQs

How much does it cost to start an LLC in Rhode Island?

The Articles cost $150 and your EIN is free. After that it is $50 a year for the annual report plus a $400 minimum state tax, so about $450 a year.

Does a Rhode Island LLC have to pay $400 even with no income?

Yes. The $400 minimum annual tax applies whether or not you trade or profit, and it is not pro-rated for a partial year.

When is the Rhode Island annual report due?

Between February 1 and May 1, for $50, with a $25 late fee after May 31. It is separate from the $400 minimum tax.

Is a Rhode Island LLC worth it for a small side business?

Run the numbers. About $450 a year in state costs is a lot for a very small side business, though liability protection may still justify it if you drive for work.

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