File Rhode Island Articles of Organization on Form 400. Budget for the annual report and the separate state minimum-tax obligation.
This guide covers forming a new Rhode Island LLC. If your LLC already exists in another state or country, use the foreign-registration process instead.
Rhode Island LLC at a glance
- Official filing website
- Rhode Island Department of State
- Business name check
- Search business namesA name search does not reserve or approve the name.
- Formation document
- Articles of Organization (Form 400)
- State filing fee
- $150Formation filing only; other required costs and optional services are separate.
- Processing time
- Online3-4 business daysPaper3-4 business days; add mail transitPublished guide estimate. Published guide estimate for a complete filing; not a state guarantee. Check the filing office before setting a deadline.
- Ongoing report or tax
- Annual Report
- Report / renewal charge
- $50The separate state minimum annual tax is not included in this report fee.
- Frequency / due date
- Every year, February 1 through May 1, after the formation year
- Sales tax base rate
- 7%July 1, 2026 snapshot; not an address-specific rate. General rate for ordinary taxable sales; exemptions, special products and local rules can change the result.Official tax agency ↗
- Names in formation records
- Conditional or optional listingFor manager management, the form asks for manager names and addresses if known. The instructions tell member-managed LLCs not to complete that manager chart. Other filings and private bank/tax records may identify owners.
Before you file in Rhode Island
Prepare the name, Rhode Island resident agent, principal office, tax classification and management choice.
File the Articles of Organization (Form 400)
- Complete Form 400 or the online domestic LLC application.
- Enter the agent, address and tax-status information. Choose member or manager management and complete the matching section.
- Sign, pay and save the accepted articles and entity ID.
What to enter in the form
- Tax status
- Describe the LLC’s tax classification. A box on the state form does not make an IRS tax election.
- Manager-managed
- List managers’ names and addresses if known, as Form 400 requests.
- Member-managed
- For a member-managed LLC, leave the manager chart blank as Form 400 directs.
- Resident agent
- Use the appointed Rhode Island agent and street address.
After approval in Rhode Island
- Review the Division of Taxation’s separate $400 minimum annual tax for the LLC’s classification. The annual-report fee does not include it, and having no profit does not by itself remove it.
Annual Report
Official report and fee instructions ↗
- Open the annual-report service for the year after formation and later report years.
- Enter the business activity, principal/mailing addresses, contact and agent information requested.
- Sign, pay and file during February 1–May 1. Save the accepted report.
Compare the filing cycles in our annual report and recurring-fee table.
Next steps: operating agreement · get an EIN · starting checklist.
Sources and filing links
Sources checked . Confirm the state’s current fees and instructions before filing.
- Rhode Island Department of State: Costs & Fees
- Rhode Island Department of State: Form 400 instructions (March 2026)
Research and walkthrough references
These references provide background and filing walkthroughs. Follow current state instructions if an older walkthrough differs.
See our editorial policy for the research process and contact page for correction information.