South Dakota LLC Annual Report: Due Date, Fee and What Happens If You Miss It
South Dakota LLCs file a Annual Report with the South Dakota Secretary of State, every year. The state fee is $55. File the annual report by the 1st day of the month in which the LLC was originally formed, every year; you may file up to 2 months early. A $55 late fee is added to the $55 report fee once the report is 2 months past due (SDCL 47-34A-212 as amended in 2025).
How the Annual Report works in South Dakota
South Dakota LLCs file an annual report with the Secretary of State, and it is due on the 1st day of the month the LLC was originally formed, not the end of the month. An LLC formed in June files by June 1 each year, starting the year after formation, and the system accepts the report up to two months early. The fee is $55 online or $70 on paper, after a 2025 law raised both the report fee and the late penalty from $50 to $55. There is a built-in cushion: the LLC is not marked delinquent until two months after the due date, and only then does the $55 late fee apply. The report lists the names and addresses of the LLC's governors as of the filing date, so it doubles as a public update of who runs the company. Because South Dakota has no state income tax, the annual report is often the only recurring state filing a small LLC has.
First report: The first annual report is due on the 1st day of the LLC's anniversary month in the calendar year after it was formed.
When your Annual Report is due: worked examples
| If the LLC was formed | The report is due |
|---|---|
| March 15, 2026 | On or before March 1 each year |
| August 20, 2026 | On or before August 1 each year |
| December 5, 2026 | On or before December 1 each year |
If you miss the deadline
- A $55 late fee is added to the $55 report fee once the report is 2 months past due (SDCL 47-34A-212 as amended in 2025).
- Two months after the due date the LLC is marked delinquent and the $55 late fee applies; if it stays delinquent, the Secretary of State may administratively dissolve it.
- Fixing a dissolved or forfeited LLC is covered in our South Dakota LLC reinstatement guide.
How to file the South Dakota Annual Report
- File online with the Secretary of State's Annual Report tool using the LLC's Business ID and a Visa, MasterCard, Discover, or American Express card; online filings are processed immediately. A completed report can instead be printed and mailed with the $15 paper processing fee.
- What becomes public: The report lists the names and addresses of the LLC's governors (members or managers), current as of the filing date, along with principal office and registered agent information.
- Official filing page: file with the state
What South Dakota charges over five years
| Item | Amount |
|---|---|
| Formation filing fee | $150 |
| Annual Report fees, years 1-5 | $275 |
| State filing fees, five years | $425 |
Counts only the formation fee and the Annual Report fee. Registered agent service, if you use one, typically adds $100 to $300 a year.
South Dakota compared with nearby states
| State | Filing | Fee | Due | Late fee |
|---|---|---|---|---|
| South Dakota | Annual Report | $55 | First day of anniversary month | $55 |
| North Dakota | Annual Report | $50 | November 15 each year | $50 |
| Minnesota | Annual Renewal | $0 | December 31 each year | See rules |
| Iowa | Biennial Report | $30 | April 1 each year | None |
| Nebraska | Biennial Report | $30 | April 1 each year | See rules |
| Wyoming | Annual Report and License Tax | $60 | First day of anniversary month | See rules |
| Montana | Annual Report | $20 | April 15 each year | $15 |
Mistakes South Dakota owners make
- Treating the end of the anniversary month as the deadline, when South Dakota reports are due on the 1st day of that month.
- Budgeting the old $50 fee, when the online report fee and late penalty are now $55 each.
- Mailing a paper report and paying $70 instead of filing online for $55.
- Listing outdated governor names, when the report must be current as of the date it is submitted.
South Dakota LLC annual report: questions
When is my South Dakota LLC annual report due?
It is due on the 1st day of your LLC's anniversary month every year, beginning the year after formation. An LLC formed in September files by September 1. You may file as early as two months before the due date, and the LLC is not marked delinquent until two months after it.
How much does the South Dakota annual report cost?
Filing online costs $55. A paper report costs $70 because it includes a $15 paper processing fee. If the report is filed after the delinquency date, two months past the due date, an additional $55 late fee applies. These amounts reflect the fee increase made by 2025 House Bill 1024.
What does the South Dakota annual report disclose?
The report requires the names and addresses of the LLC's governors, meaning its members or managers, current as of the date you file. The information becomes part of the public business record, so the report is also how you update who manages the company.
- sdsos.gov/business-services/corporations/contact.aspx
- sdsos.gov/general-information/filing-fees.aspx
- sosenterprise.sd.gov/BusinessServices/Business/AnnualReportInstr.aspx
- sosenterprise.sd.gov/BusinessServices/Business/ReinstatementInstr.aspx
- sdsos.gov/docs/business/llc-domestic-reinstatement.pdf
- mylrc.sdlegislature.gov/api/Documents/SessionLaw/283454.pdf?Year=2025
Related: How to start an LLC in South Dakota · Reinstating a South Dakota LLC · Annual report fees in every state · LLC costs compared
Behind on a South Dakota filing, or not sure what you owe?
Tell us where your LLC stands and get a free call to sort out the next step. No obligation.
Request a free callLaunch.llc is free. If a formation or compliance partner fits and you choose to move forward, the partner may pay us a referral fee. We are not a law firm or a government agency.
Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page; check them with the state before relying on them. General information, not legal or tax advice.