Illinois LLC Fees & Requirements
Official fees and filing requirements for forming and maintaining an LLC in Illinois.
Formation Fee
Annual Report
Fee
Due Date
Before first day of anniversary month (within 60 days before)
Verified 2026-11-02Source: SOS
Registered Agent Requirement
Must continuously maintain an IL registered agent (IL resident or entity authorized in IL) and registered office (805 ILCS 180/1-35)
Verified 2026-11-02Source: SOS
Franchise Tax / Annual Tax
Personal Property Replacement Tax: 1.5% of net Illinois income for partnership- or S-corp-taxed LLCs (2.5% if taxed as C corp); not a flat fee
Verified 2026-11-02Source: IDOR