Alabama annual reports, deadlines, and fees
Start with your entity type below. Alabama reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open Alabama filing agency ↗Alabama LLC reports
Alabama does not require corporations or ordinary LLCs to file an annual report with the Secretary of State. Instead, applicable LLCs file the Alabama Business Privilege Tax Return and Annual Report with the Department of Revenue. For a calendar-year limited-liability entity, the privilege-tax return is generally due April 15, and the initial return is due within two and one-half months after organization, qualification, registration, or beginning business. For tax years beginning after December 31, 2023, taxpayers whose calculated privilege tax is $100 or less are exempt from the tax and generally need not file the return. The recurring amount is therefore tax-based rather than a uniform SOS annual-report fee.
Alabama corporation reports
There is no separate Alabama Secretary of State corporate annual report fee for ordinary corporations after the 2024 filing changes. Applicable corporations file Form CPT or Form PPT with the Alabama Department of Revenue as part of the Business Privilege Tax system. The due date follows the entity's federal return structure; for a calendar-year C corporation, the business-privilege-tax return is generally due April 15, while S corporations and pass-through entities generally follow the applicable March/April federal schedule. Tax due is not postponed by a filing extension. The tax exemption for liabilities of $100 or less may eliminate the filing obligation for qualifying post-2023 periods.
Alabama franchise and business taxes
Alabama does not impose a tax called a corporate franchise tax, but it imposes an annual Business Privilege Tax on covered corporations, LLCs, and other limited-liability entities. The tax is based primarily on Alabama-apportioned net worth, with rates ranging from $0.25 to $1.75 per $1,000 of Alabama net worth, a stated $50 minimum, and a general maximum of $15,000; financial institutions, financial-institution groups, and insurance companies have different maximums. For tax periods beginning after December 31, 2023, a full exemption applies when the calculated tax is $100 or less. The Department of Revenue, not the SOS, administers the return and tax calculation.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
Late business-privilege-tax returns and payments are subject to Alabama Department of Revenue penalty and interest rules rather than an SOS annual-report late fee. The precise amount depends on the return type, unpaid tax, and delay; failure to pay can produce statutory late-payment penalties plus interest. Because Alabama stopped combining a standard SOS annual report with the tax return, no single SOS late-report fee applies to ordinary LLCs or corporations.
Administrative dissolution and notices
The reviewed Alabama SOS materials do not state a single fixed delinquency countdown for all entity types. An entity that remains shown as existing can continue to incur tax obligations even when it has stopped operating, and Alabama warns that dissolution cannot be backdated. Failure to satisfy statutory filing, tax, or registered-agent requirements can lead to loss of active status or other statutory consequences; the exact notice and termination sequence depends on entity type and the delinquency involved. Obtain the entity's current status from the SOS and tax clearance information from ALDOR before assuming that inactivity ended obligations.
Reinstate a Alabama business
First identify the SOS status and every missing filing. Second, cure outstanding Alabama Department of Revenue business-privilege-tax returns and payments and obtain any required compliance or clearance documentation. Third, file the required SOS reinstatement or revival instrument for the entity type, together with the $100.00 statutory filing fee and any past-due filings. Fourth, confirm that a valid registered agent and registered office are on record. Finally, verify that the SOS status has returned to active/existing and that the tax account has been separately closed or brought current. The SOS and ALDOR systems are separate, so a tax payment alone does not reinstate the entity.
Reinstatement costs and back taxes
The verified Alabama domestic-entity fee schedule lists $100.00 for a Certificate of Termination and for other Title 10A filing instruments, but the reviewed public pages do not provide one universal reinstatement price for every entity type. Any reinstatement requires the applicable filing fee plus all delinquent tax returns, business-privilege tax, penalties, and interest assessed by ALDOR, and may require a current agent/address. Do not treat the $100.00 amendment/termination figure as a complete reinstatement quote without checking the entity-specific form and tax account.
Check the entity’s current Alabama status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See Alabama certificate fees and ordering options.