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LLC filing fees and yearly costs by state (2026): $35 in Montana to $500 in Massachusetts to form, $0 to $810 a year to keep

The state fee to form an LLC runs from $35 in Montana to $500 in Massachusetts, based on the official fee pages of 49 states and the District of Columbia that we read on October 13 and 14, 2026. Keeping the LLC on the state's books costs from $0 a year in 11 states to $810 a year in California, where the $800 annual LLC tax comes on top of a $20 Statement of Information every two years. In the middle state, forming costs $100 and keeping the LLC costs about $48 a year.

Lowest state fee to form
$35 (Montana)
Highest state fee to form
$500 (Massachusetts)
Middle state, to form
$100
States with $0 a year to keep an LLC
11: Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina, Texas (each with conditions noted below)
Highest yearly state cost
$810 (California), then Massachusetts $500, Rhode Island $450, Delaware and Tennessee $400
Changed in 2026
Kansas cut its fees (Feb. 27), New Jersey cut its formation fee to $100 (July 1), Louisiana raised its fees (Oct. 1), Delaware raised its annual LLC tax to $400
Not confirmed
Oklahoma (see below)

Figures above were read from each state's Secretary of State (or filing agency), statutes and state tax agency pages on 2026-10-13 and 2026-10-14. Yearly costs and the middle values are our arithmetic. See the sources by state.

What these numbers include

The formation fee is the state's own charge for filing the document that creates a domestic LLC (articles of organization or certificate of formation), at standard speed, using the cheapest standard filing method the state offers. Where a state requires more than one filing or charge at formation, as Nevada and Florida do, we add them up.

The yearly cost is the state's recurring report fee, halved where the report is due every two years, plus any flat state charge that every LLC of the usual kind owes no matter how much it earns. California's $800 annual tax, Delaware's $400 annual tax, Rhode Island's $400 minimum tax, Kentucky's $175 minimum limited liability entity tax and Tennessee's $100 minimum franchise tax are counted. Taxes that depend on income, gross receipts or assets above a threshold are not counted, and neither are expedited processing, registered agent services, local business licenses, newspaper publication costs or federal filings. For registered agent prices, see registered agent cost per year, compared.

This page is general information, not legal or tax advice. Fees and rules depend on the state and on how the LLC is taxed.

Cheapest and most expensive states

MeasureStates
Lowest formation feeMontana $35; Kentucky $40; Arkansas $45 online; then $50 in Arizona, Colorado, Hawaii, Iowa, Michigan, Mississippi, Missouri (online) and New Mexico
Highest formation feeMassachusetts $500; Nevada $425 ($75 articles, $150 initial list, $200 state business license); Tennessee $300 minimum; Texas $300; Alaska $250; New York $200 plus newspaper publication
$0 a yearAlabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana (fee waived when filed by April 15 in 2026 and 2027), New Mexico, Ohio, South Carolina, Texas (below the franchise tax no-tax-due threshold)
Highest yearly costCalifornia $810; Massachusetts $500; Rhode Island $450; Delaware $400; Tennessee $400 minimum; Nevada $350; Maryland $300; North Carolina $200; Kentucky $190
Lowest standard state charges. Checked 2026-10-14. Source: each state's official fee page, statute or tax agency (see sources by state). Yearly figures are our arithmetic.

California's Franchise Tax Board states: "Every LLC that is doing business or organized in California must pay an annual tax of $800." Delaware has no annual report for LLCs; its Division of Corporations says "There is no requirement to file an Annual Report." and charges the annual tax instead, due June 1.

LLC fees in all 50 states and DC

StateFormation feePer year (our math)Recurring reportReport dueOther yearly state charge
Alabama$200$0None (since 2024 only corporations file an annual report with the Secretary of State)-Business privilege tax; no return and no tax when it computes to $100 or less
Alaska$250 (current form); the regulation text still lists $150$50Biennial report $100Before January 2 of the filing yearState business license $50 a year (separate from the LLC filings)
Arizona$50$0None-None found
Arkansas$45 online, $50 paper$150Annual Franchise Tax Report $150 (this is the franchise tax)May 1Included in the $150 report
California$70$810Statement of Information $20, every 2 yearsWithin 90 days of forming, then every 2 years (6-month window ending in the formation month)$800 annual LLC tax (Franchise Tax Board); an extra LLC fee from $900 when California income is $250,000 or more
Colorado$50 (online only)$25Periodic report $25From 2 months before to 2 months after the report monthNone found
Connecticut$120$80Annual report $80January 1 to March 31None found
Delaware$110$400None-$400 annual LLC tax, due June 1 (raised from $300 by a 2026 law)
District of Columbia$99$150Biennial report $300April 1 of the year after forming, then every 2nd yearUnincorporated business franchise tax minimum $250 applies to some LLCs (gross-receipts rules)
Florida$125 ($100 filing + $25 registered agent designation)$138.75Annual report $138.75January 1 to May 1 (late fee $400)None found
Georgia$110 ($100 filing + $10 service charge)$60Annual registration $60January 1 to April 1None for an LLC not taxed as a corporation
Hawaii$50$12.5Annual report $12.50 online (2026 notice); $15 in the fee tableDuring the calendar quarter of the registration dateNone found
Idaho$100 online, $120 paper$0Annual report, no feeEnd of the anniversary monthNone found
Illinois$150 (statute)$75Annual report $75Before the first day of the anniversary monthNone found
Indiana$100 (paper form; online fee not confirmed)$15.5Business entity report $31 online (INBiz shows $32), $50 paper, every 2 yearsEnd of the anniversary month, every 2 yearsNone found
Iowa$50$15Biennial report $30 online, $45 paper (odd years)January 1 to April 1 of odd-numbered yearsNone found
Kansas$85 online, $90 paper (cut on Feb. 27, 2026)$45Information report $90 online, $110 paper, every 2 yearsApril 15 of the reporting yearNone found
Kentucky$40$190Annual report $15January 1 to June 30Limited liability entity tax, minimum $175 a year
Louisiana$125 (was $100 until Oct. 1, 2026)$35Annual report $35 (was $30 until Oct. 1, 2026)On or before the anniversary dateNone found
Maine$175$85Annual report $85January 1 to June 1None found
Maryland$100$300Annual report $300April 15None found
Massachusetts$500$500Annual report $500On or before the anniversary of the certificate of organizationNone found
Michigan$50$25Annual statement $25 ($15 after Sept. 30, 2027)February 15None found
Minnesota$155 online, $135 by mail$0Annual renewal, no feeDecember 31None found
Mississippi$50$0Annual report, no fee (online only)January 1 to April 15None found
Missouri$50 online, $105 paper$0None-None found
Montana$35$0Annual report: no fee if filed January 1 to April 15 in 2026 and 2027 (waiver); $35 after April 15April 15None found
Nebraska$100 online, $110 paper, plus newspaper publication and a $25 online proof filing$12.5Biennial report $25 online, $30 paper (odd years)January 1 to April 1 of odd-numbered yearsNone found
Nevada$425 ($75 articles + $150 initial list + $200 state business license)$350Annual list $150 + business license renewal $200Last day of the anniversary monthBusiness license included; commerce tax only above $4 million of Nevada gross revenue
New Hampshire$100$100Annual report $100January 1 to April 1None flat (business tax thresholds not confirmed)
New Jersey$100 (was $125 until July 1, 2026)$75Annual report $75Last day of the anniversary monthNone found
New Mexico$50 (online)$0None-None found
New York$200, plus newspaper publication and a $50 Certificate of Publication$4.5Biennial statement $9Every 2 years, in the calendar month the articles were filedNo flat tax; a $25 to $4,500 LLC filing fee applies only with New York-source income
North Carolina$125$200Annual report $200 ($202 ACH or $203 card online)April 15None found
North Dakota$135$50Annual report $50November 15None found
Ohio$99$0None-No flat tax; commercial activity tax only above $6 million of Ohio receipts
OklahomaNot confirmed. The Oklahoma Secretary of State's website does not allow automated access, and we have not read its fee pages.
Oregon$100$100Annual report $100By the anniversary of filingNo flat tax; corporate activity tax only above $1 million of Oregon activity
Pennsylvania$125$7Annual report $7 (required since 2025)January 1 to September 30None found
Rhode Island$150$450Annual report $50 (+$2.50 online)February 1 to May 1$400 annual minimum tax for every LLC
South Carolina$110$0None (for an LLC not taxed as a corporation)-None for an LLC not taxed as a corporation
South Dakota$150 online, $165 paper$55Annual report $55 online, $70 paperBefore the first day of the second month of the year after forming (rule changes Jan. 1, 2027)None found
Tennessee$300 minimum ($50 per member, up to $3,000)$400Annual report $300 minimum ($50 per member over 6, up to $3,000)Not confirmed on an official pageFranchise tax minimum $100 a year
Texas$300$0Franchise tax report; no tax and only an information report at or below $2.65 million of revenue (2026-2027)May 15Franchise tax only above the no-tax-due threshold
Utah$59$18Annual renewal $18During the anniversary monthNone found
Vermont$155$45Annual report $45Within 3 months after the fiscal year end$250 minimum business entity tax for LLCs taxed as partnerships or S corporations
Virginia$100 (statute)$50Annual registration fee $50Last day of the anniversary monthNone found
Washington$180 (plus an online processing fee)$70Annual report $70Last day of the formation monthNone flat (business and occupation tax is on gross receipts)
West Virginia$100 (+$1 online)$25Annual report $25 (+$1 online); $75 after June 30January 1 to June 30None flat
Wisconsin$130 online, $170 paper$25Annual report $25 online, $40 paperEnd of the anniversary quarterNone found
Wyoming$100 (+2.4% card fee online)$60Annual report license tax $60 minimum ($0.0002 per dollar of Wyoming assets if greater)First day of the anniversary monthThe license tax is the report fee
State fees for a domestic LLC, standard processing, lowest standard filing method. "Per year" is the recurring report fee (halved for two-year reports) plus the flat yearly state charge in the last column when every LLC of the usual kind owes it. "None found" means no flat yearly LLC charge appeared on the official pages we read; we did not check every state tax agency. Checked 2026-10-13 and 2026-10-14. Source: see sources by state.

Fee changes in 2026 and the ones already scheduled

StateChangeEffective
KansasArticles of organization now $85 online, $90 paper; the information report is filed every two years ($90 online, $110 paper)February 27, 2026 (regulations)
DelawareAnnual LLC tax raised from $300 to $400 (85 Del. Laws c. 273, approved May 21, 2026)January 1, 2026 (that section of the law)
New JerseyCertificate of formation cut from $125 to $100 (P.L.2026, c.24); the annual report stays $75July 1, 2026
LouisianaArticles of organization $100 to $125; annual report $30 to $35 (Act 921 of 2026)October 1, 2026
PennsylvaniaAnnual report ($7) began in 2025; LLCs that miss reports due in 2027 or later are subject to administrative dissolutionReports due in 2027
South DakotaAnnual report due date becomes the anniversary month or January 31, chosen on the formation documentJanuary 1, 2027
MichiganAnnual statement fee falls from $25 to $15For statements paid after September 30, 2027
MontanaAnnual report fee waived when filed January 1 to April 15 (Secretary of State waiver, 2026 and 2027)2026 and 2027 filing seasons
State LLC fee changes found on official pages. Checked 2026-10-14. Sources: Kansas Register Vol. 45 No. 7 and SOS forms; Delaware session law 85 Del. Laws c. 273; New Jersey P.L.2026, c.24; Louisiana SOS fee schedule effective 10/1/26; Pennsylvania DOS; SDCL 59-11-25; MCL 450.5101; Montana SOS.

Louisiana's fee schedule says: "Effective October 1, 2026, the fees for the Commercial Division of the Secretary of State will increase in accordance with Act 921 of the 2026 Regular Legislative Session." The legislature's own page for the statute (R.S. 12:222) still showed the old $100 and $30 when we read it.

In Massachusetts, a bill pending in the legislature (H.5576, section 131) would cut the formation fee to $100 and phase the annual report fee from $200 up to $500. It was not law when we checked; the statute still sets both fees at $500.

States that add a newspaper notice

  • New York: within 120 days after the articles take effect, the LLC must publish a notice in two newspapers and then file a Certificate of Publication ($50).
  • Nebraska: notice of organization must be published for three successive weeks in a legal newspaper, and proof of publication is filed with the Secretary of State ($25 online, $30 in office).
  • Arizona: a notice must be published within 60 days in a newspaper in the county of the statutory agent's street address, unless that county has more than 800,000 people.

Newspaper charges vary by paper and county, so they are not in the tables.

What we could not confirm

  • Oklahoma: the Secretary of State's website and the state's statute sites do not allow automated access in their robots.txt files, and we have not read them. Oklahoma is left out of the counts on this page.
  • Alaska: the current articles of organization form (rev. 05/07/2026) shows a $250 filing fee, while the fee regulation (3 AAC 16.065) on the legislature's site lists $150. The table uses the form.
  • Hawaii: a 2026 state notice gives $12.50 for an online annual report, while the LLC fee table says $15.00.
  • Indiana: the online formation fee; the paper form says $100. The Secretary of State page gives $31 for an online business entity report and the INBiz page gives $32.
  • Tennessee: the annual report due date. The fee is on the Secretary of State's FAQ page, but we did not find the due date on an official page we could read.
  • Nevada, Virginia, New Hampshire, Illinois: amounts come from the state statutes, because the agency fee pages blocked automated reading or (Virginia) disallow it.
  • Connecticut: we did not find a Department of Revenue Services page on the former $250 business entity tax, so the table shows none found.

Questions

What is the cheapest state to form an LLC?
By state filing fee, Montana at $35, then Kentucky at $40 and Arkansas at $45 online. Yearly costs differ: Montana is $0 a year while its waiver lasts, Kentucky is $190 ($15 report plus the $175 minimum entity tax) and Arkansas is $150.
Which states charge nothing each year to keep an LLC?
Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana (2026 and 2027 waiver), New Mexico, Ohio, South Carolina and Texas, as of October 14, 2026. Some still require a free report or an information report, and income-based taxes can still apply.
How much does an LLC cost in California each year?
At least $800 in annual tax to the Franchise Tax Board plus a $20 Statement of Information every two years, about $810 a year. An additional LLC fee starting at $900 applies when California income is $250,000 or more.
What does a Delaware LLC pay each year?
A $400 annual tax, due June 1, with no annual report. A 2026 law raised the tax from $300.
How much is the Florida LLC annual report?
$138.75, due between January 1 and May 1. A report received after May 1 costs $538.75.

Sources by state

Source links are not affiliate links. This page is general information, not legal or tax advice.