LLC Cost by State 2026: Filing Fees and Annual Requirements

Compare LLC filing fees, recurring state fees, annual reports, franchise taxes, and special LLC requirements by state for 2026.

LLC costs vary widely by state. The amount you pay to form an LLC is usually not the only cost to consider. Many states also charge annual or biennial report fees, franchise taxes, renewal fees, business license fees, publication fees, or other compliance-related costs.

This guide summarizes state-level LLC formation costs and recurring requirements for 2026. Use it as a starting point for research, then confirm the latest fee schedule with the official Secretary of State or state business filing office before you file.

Educational note: This article is for general informational purposes only. It is not legal, tax, accounting, or financial advice.

LLC cost by state table

The table compares the initial LLC filing fee, the main recurring state-level LLC fee, and notes that may affect the real total. The recurring fee column may include annual reports, biennial reports, franchise taxes, license taxes, renewal fees, or required list filings depending on the state.

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State↓	LLC filing fee↓	LLC annual / biennial fee↕	Notes
Massachusetts	$500	$500 every year	Massachusetts LLCs file a $500 Certificate of Organization and a $500 annual report due by the anniversary of the original filing. The fee schedule also lists expedited costs for fax/electronic filings.Official source
Nevada	$425	$350 every year	Formation total includes articles, initial list, and state business license; annual total includes list/license items.Official source
Tennessee	$300 minimum ($50/member)	$300 minimum ($50/member) every year	Tennessee LLC formation and annual report fees are $50 per member, with a $300 minimum and $3,000 maximum. Annual reports are due on the first day of the fourth month after the fiscal year ends; calendar-year LLCs are generally due April 1.Official source
Texas	$300	$0 below threshold / varies	Texas LLCs file franchise tax information reports. For 2026 reports, entities at or below the no-tax-due threshold do not owe franchise tax, but larger businesses may owe tax.Official source
Alaska	$250	$100 every 2 years	Biennial report fee for a domestic LLC.Official source
Alabama	$200	$0 if tax is $100 or less / otherwise varies	Alabama business privilege tax is calculated by formula. For taxable years beginning after December 31, 2023, taxpayers with calculated business privilege tax of $100 or less are exempt.Official source
New York	$200	$9 every 2 years	New York LLC Articles of Organization cost $200. Publication in two county-designated newspapers is required within 120 days, and the biennial statement fee is $9 every two years.Official source
Washington	$200 online / $180 paper	$70 every year	Washington’s initial report can be filed with the formation document for free or later for an additional fee. The profit-business annual report fee increased to $70.Official source
Maine	$175	$85 every year	Domestic LLC Certificate of Formation is $175. Domestic LLC annual report is $85 and due June 1 each year.Official source
Minnesota	$155 online / $135 mail	$0	Minnesota domestic LLC Articles of Organization are $135 by mail or $155 online/in person. Annual renewal is free when filed on time.Official source
Vermont	$155	$45 every year	Vermont statute lists $155 for LLC articles of organization and $45 for a domestic LLC annual report.Official source
Illinois	$150	$75 every year	Illinois reduced LLC fees from older $500/$250-era amounts; use the current LLC fee schedule.Official source
Rhode Island	$150	$50 annual report + $400 minimum tax every year	Rhode Island LLC formation is $150. The annual report is $50, generally filed February 1 through May 1 starting the year after registration, and most for-profit LLCs also owe a separate $400 minimum annual tax whether or not they operate at a profit.Official source
South Dakota	$150 online / $165 paper	$55 online / $70 paper every year	South Dakota domestic LLC Articles of Organization are $150 online or $165 by paper. Annual reports are $55 online or $70 by paper, due on the first day of the anniversary month; late reports can incur an additional $55 fee.Official source
North Dakota	$135	$50 every year	North Dakota LLC registration is $135. The annual report is $50 and due November 15; a new business generally files its first report in the year after the calendar year of registration.Official source
Wisconsin	$130 online / $170 paper	$25 online / $40 paper every year	Wisconsin lists a lower online LLC filing fee than paper Form 502 filings. Domestic LLC annual reports are $25 by statute, with a higher paper-format fee allowed by rule.Official source
Florida	$125	$138.75 every year	Formation total includes articles of organization and registered agent designation.Official source
Louisiana	$100 articles + $25 initial report	$30 every year	Formation total separates the articles filing from Louisiana's initial report filing. Annual report fee is listed separately.Official source
North Carolina	$125	$200 paper / $203 online every year	North Carolina LLC Articles of Organization are $125. Annual reports are due April 15; the fee is $200 on paper or $203 online including the electronic filing fee.Official source
Pennsylvania	$125	$7 every year	Pennsylvania domestic and foreign LLCs generally file a $7 annual report from January 1 through September 30. The first annual report is due in the year after formation, and the registered office/CROP requirement is separate.Official source
Connecticut	$120	$80 every year	Domestic LLC certificate of organization and annual report fees.Official source
Delaware	$110	$300 every year	Delaware LLCs pay an annual LLC tax; Delaware does not require an LLC annual report.Official source
Georgia	$110	$60 every year	Georgia annual registration fee for LLCs.Official source
South Carolina	$110	$0	South Carolina LLC formation is $110. A pass-through LLC generally has no standard Secretary of State annual report, but an LLC taxed as a corporation may have separate corporate tax filing requirements. Retail activity generally requires a separate $50 Retail License.Official source
Idaho	$100 online / $120 paper	$0	Idaho requires an annual report, but there is no filing fee when filed on time. Paper filings add a manual processing fee.Official source
Maryland	$100	$300 every year	Maryland LLCs file the annual report/personal property return; additional personal property tax may apply.Official source
Nebraska	$100 online / $110 in-office	$25 online + portal fee / $30 paper every 2 years	Nebraska domestic LLC Certificate of Organization is $100 online or $110 in-office. Notice of organization publication and Proof of Publication are separate formation steps; biennial reports are due in odd-numbered years.Official source
New Hampshire	$100 paper / $102 online	$100 paper / $102 online every year + $50 late	New Hampshire Certificate of Formation is $100, with a $2 electronic handling charge. Annual report is $100, with the same online handling charge and a $50 late fee after April 1.Official source
New Jersey	$100	$75 every year	New Jersey lists a $100 LLC certificate of formation fee and a $75 annual report fee. The annual report is due on the last day of the LLC’s anniversary month.Official source
Oklahoma	$100	$25 every year	Oklahoma online business registration is listed at $100 plus a service fee, and an LLC pays a separate $25 annual fee to keep its registration active and in good standing.Official source
Oregon	$100	$100 every year	Oregon Articles of Organization are $100. The LLC renewal/annual report is $100 every year and is due on the anniversary date of the original formation filing.Official source
Virginia	$100	$50 every year	Annual registration fee for Virginia LLCs.Official source
West Virginia	$100	$25 every year	Annual report fee for West Virginia LLCs.Official source
Wyoming	$100	$60 minimum every year	Wyoming annual license tax is based on assets in Wyoming, with a minimum amount.Official source
District of Columbia	$99	$300 every 2 years	DC requires a biennial report for LLCs.Official source
Ohio	$99	$0	Ohio domestic LLC Articles of Organization are $99. Ohio does not require a standard annual report for LLCs, but statutory-agent maintenance and tax or employer filings still apply when required.Official source
Indiana	$95 online / $100 paper	$32 online / $50 paper every 2 years	Business entity report fee can differ by filing method.Official source
Kansas	$85 online / $90 paper	$90 online / $110 paper every 2 years	Kansas LLC fees changed in 2026; older $160 formation tables are no longer current.Official source
California	$70	$800 every year + $20 every 2 years	The $800 annual LLC tax is separate from the biennial Statement of Information fee. California also charges an income-based LLC fee when California income reaches $250,000.Official source
Utah	$59	$18 every year	Annual renewal fee for Utah LLCs.Official source
Hawaii	$51 total ($50 filing + $1 archive fee)	$12.50 online / $15 paper every year	DCCA lists the LLC Articles filing at $50 plus a $1 State Archives fee. Annual report fee is $15 on the fee schedule; BREG online annual report notices list $12.50 for online filing.Official source
Arizona	$50 regular / $85 online	$0	Arizona does not require LLC annual reports. Online filing commonly includes expedited processing; county publication may apply after formation.Official source
Colorado	$50	$25 every year	Colorado LLCs file a periodic report.Official source
Iowa	$50	$30 online / $45 paper every 2 years	Iowa LLCs file biennial reports in odd-numbered years. The report can be filed starting January 1 and must be filed by April 1.Official source
Michigan	$50	$25 every year	Michigan domestic LLC Articles of Organization are $50. The annual statement fee is $25 for 2026, with statute showing a later reduction after September 30, 2027.Official source
Mississippi	$50	$0	Mississippi domestic LLC Certificate of Formation is $50. Domestic LLC annual reports are required but free when filed through the Secretary of State portal.Official source
Missouri	$50 online / $105 paper	$0	Missouri domestic LLC Articles of Organization are $50 online or $105 by paper. Missouri LLCs do not file a standard Secretary of State annual report.Official source
New Mexico	$50	$0	New Mexico does not require a standard LLC annual report.Official source
Arkansas	$45 online / $50 paper	$150 every year	Recurring cost is the annual LLC franchise tax.Official source
Kentucky	$40	$15 annual report + $175 minimum LLET	Kentucky LLCs file a $15 annual report. Kentucky also imposes Limited Liability Entity Tax on most limited-liability entities doing business in Kentucky, with a $175 minimum unless an exemption applies.Official source
Montana	$35	$0 if filed Jan 1-Apr 15 / $35 late	Montana domestic LLC Articles of Organization are $35. Annual report fees are waived for reports filed January 1-April 15, with a $35 fee after April 15.Official source

This table focuses on LLC-specific state filing fees and recurring state-level report, tax, license, or renewal costs. Processing fees, expedited filing, publication, local licenses, and revenue-based taxes can change the total.

Quick takeaways

• The highest common formation fees are not always the highest long-term costs. Nevada, California, Massachusetts, Maryland, and Tennessee stand out because recurring costs are significant.
• Several states have low formation fees near $50, including Arizona, Arkansas, Colorado, Hawaii, Iowa, Michigan, Mississippi, Missouri, and New Mexico.
• Annual, biennial, franchise-tax, and license costs can matter more than the initial filing fee.
• Some states have biennial reports instead of annual reports.
• Publication, initial report, license, and revenue-based tax rules can materially change the total cost.

Filing fee vs. annual fee

The filing fee is the one-time state fee paid when you create the LLC. This is usually paid when submitting articles of organization, a certificate of formation, or a similarly named formation document.

The annual or recurring fee is different. It is the ongoing state-level cost required to keep the LLC in good standing. Depending on the state, this may be called an annual report fee, biennial report fee, franchise tax, license tax, statement of information fee, renewal fee, or another compliance charge.

Why the cheapest filing fee is not always the cheapest LLC

A low filing fee can be attractive, but it does not always mean the state is cheaper over time. When comparing LLC costs, consider:

• Initial filing fee
• Annual or biennial report fee
• Franchise tax or business privilege tax
• Publication requirement
• Registered agent fee
• Foreign LLC registration if you form outside your home operating state
• Local business licenses
• Tax and accounting complexity

For many small businesses, forming in the state where the business actually operates may be simpler than choosing a popular “LLC-friendly” state and later paying for foreign registration.

States with notable extra costs

Some states require more than a basic formation fee.

New York and Arizona are commonly discussed because publication requirements may apply. Nebraska may also involve publication-related costs. Nevada has list and business-license costs that are more important than the base articles fee. California has separate franchise tax rules that should be reviewed carefully before choosing where to form.

How to use this guide

Use this page as a research checklist, not as the final authority. Before filing:

1. Check the official state filing office.
2. Confirm the current articles of organization fee.
3. Confirm annual or biennial report requirements.
4. Check whether publication, initial report, franchise tax, or business license fees apply.
5. Consider whether you will need foreign LLC registration in another state.