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Alabama · Form CPT

Alabama business privilege tax return

File the business privilege tax return with the Alabama Department of Revenue and pay the fee (Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024).

When
By the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year).
Agency
Alabama Department of Revenue
Form
Form CPT
Applies to
Corporations registered in Alabama.
Fee
Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024
If missed
10% of the tax for late filing, plus interest
Source
www.revenue.alabama.gov, read October 22, 2026
J
Jay explains

Alabama no longer requires a separate annual report with the Secretary of State for domestic entities. What remains is the business privilege tax return filed with the Department of Revenue: Form CPT for C corporations, due with the corporate income tax return. Since the 2024 tax year, an entity whose tax would be $100 or less owes nothing and does not file.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in Alabama

Alabama business privilege tax returnAlabama business privilege tax returnAlabama charitable organization registration renewalAlabama corporate income tax returnAlabama corporate estimated tax paymentAlabama pass through entity returnAlabama personal income tax return with business incomeAlabama unemployment insurance wage reportAlabama annual withholding reconciliationAlabama sales tax return

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