LLC annual reports › South Dakota
South Dakota LLC Annual Report: Fee, Due Date and Penalties
What a South Dakota LLC files to stay in good standing, what it costs and when it's due.
Verified October 2026 against official state sources.
- Report fee
- $55
- How often
- Every year
- When it's due
- Annual report ($55 online / $70 paper; statutory reporting fee $55 under SDCL 47-34A-212(b)) due on the 1st day of the anniversary month, i.e. the month the LLC was originally filed (SOS FAQ). It can be filed up to 2 months early. Change effective Jan 1, 2027 (SDCL 59-11-25 as amended by SL 2026, ch 203): reports are due in the anniversary month, or the entity may elect January 31 each year.
- First report
- 1st day of the anniversary month in the year after formation (e.g. filed June 11, 2026, first due June 1, 2027).
- Late penalty
- $55 penalty (SDCL 47-34A-212(b)). It is assessed, and the LLC becomes Delinquent, when the report is still unfiled 2 months after the due date.
Fee details: $55 online, $70 on paper. Due by the end of the anniversary month of formation; the first report is due in the year after formation. Delinquent annual report late fee $55.
If you miss a deadline
If the report is not delivered within 60 days after it is due, the SOS may start administrative dissolution (SDCL 47-34A-809). The LLC is dissolved if it does not cure within 60 days after notice (SDCL 47-34A-810).
Getting reinstated: $150 state fee, plus any back reports, taxes and penalties.
Filing yourself, a South Dakota LLC costs $205 in the first year and $55 a year after.
Full South Dakota cost breakdown →Sources
- https://sdsos.gov/general-information/filing-fees.aspx
- https://sdlegislature.gov/Statutes/47-34A-212
- https://sdlegislature.gov/Statutes/47-34A-809
- https://sdlegislature.gov/Statutes/47-34A-811
- https://sdlegislature.gov/Statutes/59-11-25
- https://sdsos.gov/Division%20of%20Business%20Services/FAQs/default.aspx
Questions
›How much is the South Dakota LLC annual report fee?
South Dakota's required report has a $55 state fee and is filed every year.
›When is the South Dakota LLC annual report due?
Annual report ($55 online / $70 paper; statutory reporting fee $55 under SDCL 47-34A-212(b)) due on the 1st day of the anniversary month, i.e. the month the LLC was originally filed (SOS FAQ). It can be filed up to 2 months early. Change effective Jan 1, 2027 (SDCL 59-11-25 as amended by SL 2026, ch 203): reports are due in the anniversary month, or the entity may elect January 31 each year. First report: 1st day of the anniversary month in the year after formation (e.g. filed June 11, 2026, first due June 1, 2027).
›What happens if I file the South Dakota annual report late?
$55 penalty (SDCL 47-34A-212(b)). It is assessed, and the LLC becomes Delinquent, when the report is still unfiled 2 months after the due date. If the report is not delivered within 60 days after it is due, the SOS may start administrative dissolution (SDCL 47-34A-809). The LLC is dissolved if it does not cure within 60 days after notice (SDCL 47-34A-810).
›How much does it cost to reinstate a South Dakota LLC?
South Dakota charges a $150 reinstatement fee, plus any back reports, taxes and penalties.
Estimates are for planning only and are not legal or tax advice. States change fees and deadlines; check the official source before you file.