WI

Wisconsin LLC Fees, Annual Report & Penalties (2026)

Formation, deadlines & compliance for Wisconsin LLCs

Wisconsin offers a straightforward LLC formation process through the Department of Financial Institutions (DFI) with a low $25 annual report fee and no franchise tax. The state's diverse economy spans manufacturing, agriculture, healthcare, and financial services, making it a practical choice for Midwest business owners.

DR
Daniel Reyes, CPA
CPA · Small Business Compliance Specialist
Last updated:
$130
Formation Fee
$25
Annual Report
$100
Foreign LLC Fee
No
Franchise Tax

Quick Navigation

1Wisconsin LLC Formation

To form an LLC in Wisconsin, you'll need to file Articles of Organization with the Wisconsin Secretary of State.

Formation Details

2Annual Report Requirements

Wisconsin requires LLCs to file a annual report to maintain good standing with the state.

Annual Report Details

  • Filing Fee: $25
  • Due Date: During the calendar quarter of the formation/registration anniversary (not a fixed date)
  • Frequency: Annually

Comparing deadlines across states? See every state's annual (or biennial) report due date, fee, and late penalty in one place on our annual report deadlines hub.

3Registered Agent Requirements

Wisconsin requires all LLCs to maintain a registered agent.

Can You Be Your Own Registered Agent?

Yes, you can serve as your own registered agent in Wisconsin.

Requirements: Must be an individual or business entity with a physical street address in Wisconsin (no PO Boxes). Must be available during normal business hours to receive service of process and official state correspondence.

4Foreign LLC Registration

If your LLC was formed in another state but you want to do business in Wisconsin, you'll need to register as a foreign LLC.

Foreign LLC Registration

  • Registration Fee: $100
  • Requirements: File Form 521 (Foreign Limited Liability Company Registration Statement) with the DFI under Wis. Stat. 183.0903 and designate a Wisconsin registered agent with a physical Wisconsin street address. No certificate of good standing from the home state is required.

5Wisconsin LLC Taxes

Wisconsin has no franchise tax or separate LLC-level tax. LLC income passes through to members who pay Wisconsin individual income tax at graduated rates from 3.50% to 7.65% (2025; Wisconsin Act 15 lowered the bottom bracket from 3.54% to 3.50% and the second bracket to 4.40%). LLCs with employees must register for Wisconsin withholding tax and may need to collect sales tax.

6Penalties for Non-Compliance

Late Filing Penalties

No per-month late fee. Administrative dissolution occurs after the annual report is one year overdue (Wis. Stat. § 183.0708). Reinstatement costs $100 (Wis. Admin. Code DFI-CCS 10.01).

Administrative Dissolution Risk

Wisconsin may administratively dissolve your LLC once the annual report is one year overdue. A dissolved LLC loses its legal authority to transact business. Reinstatement requires filing with the DFI and paying the $100 reinstatement fee plus overdue reports.

Key Considerations for Wisconsin LLCs

  • $130 online formation fee ($170 by paper) — file at dfi.wisconsin.gov
  • $25 annual report fee — due during the calendar quarter of the formation anniversary (the March 31 / Q1 deadline applies only to foreign LLCs)
  • No Wisconsin franchise tax or minimum LLC tax
  • Individual income tax rates: 3.50%–7.65% (competitive vs. neighboring MN and IL)
  • Same-day processing available for online filings
  • Foreign LLC Certificate of Authority: $100 online
  • Operating Agreement not required by law but strongly recommended
  • No publication requirement for new LLCs

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

Wisconsin LLC Compliance Guides

Wisconsin LLC Taxes & Fees 2026

Formation cost, state/franchise tax, and the yearly fees a Wisconsin LLC owes.

Wisconsin LLC Annual Report & Compliance

Deadlines, fees, and filing steps to keep your Wisconsin LLC in good standing.

Wisconsin Registered Agent Requirements

Who can serve, the physical-address rule, and what a Wisconsin agent costs.

Can I Be My Own Registered Agent in Wisconsin?

The rules — and trade-offs — for acting as your own Wisconsin registered agent.

Wisconsin LLC Late Filing Penalties

What you owe — and how to fix it — if you file a Wisconsin report late.

Wisconsin LLC Reinstatement

Forms, fees, and how long it takes to reinstate a dissolved Wisconsin LLC.

Wisconsin Foreign LLC Registration

How to register an out-of-state LLC to legally do business in Wisconsin.

Official Resources

For the most up-to-date information, always check the official Wisconsin Secretary of State website:

https://www.dfi.wisconsin.gov