Puerto Rico annual reports, deadlines, and fees
Start with your entity type below. Puerto Rico reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open Puerto Rico filing agency ↗Puerto Rico LLC reports
Puerto Rico LLC annual reports and fees are filed through the Corporate Registry on the schedule displayed for the entity; the reviewed accessible pages did not expose one universal 2026 fee/deadline. The report updates agent, office, and management information and is separate from Puerto Rico Treasury tax filings.
Puerto Rico corporation reports
Puerto Rico corporations file annual reports through the Department of State on the statutory/entity schedule and pay the current registry fee shown by PRCorpFiling. The annual report is separate from Puerto Rico income, excise, and municipal taxes.
Puerto Rico franchise and business taxes
Puerto Rico corporate income, license, and other business taxes are administered by the Puerto Rico Department of Treasury and may depend on income, gross receipts, capital, and classification. The Department of State registry fee is not a universal franchise tax; use Hacienda guidance for the entity's 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
The reviewed Puerto Rico Corporate Registry pages did not expose one universal 2026 late-report penalty. Delinquency can result in inactive status, penalties, and cancellation; Treasury tax interest and penalties are separate.
Administrative dissolution and notices
Puerto Rico can cancel or dissolve an entity for missed reports, fees, agent/office defects, or statutory noncompliance. Entity notices and Puerto Rico law control the cure timeline; the reviewed pages do not state one universal day count.
Reinstate a Puerto Rico business
Search PRCorpFiling, identify delinquent reports, agent/office defects, and notices, file missing reports, correct the registered agent/office, submit reinstatement, pay all registry amounts, and verify active status. Cure Puerto Rico Treasury and municipal tax/license obligations separately.
Reinstatement costs and back taxes
Puerto Rico reinstatement totals are entity- and route-specific and include missing reports, registry penalties, and filing charges shown by PRCorpFiling. Hacienda tax balances, interest, and penalties are separate.
Check the entity’s current Puerto Rico 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 Puerto Rico certificate fees and ordering options.