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 charges a substantial LLC certificate and annual report fee.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 filing and annual report fees are member-based, with a $300 minimum and $3,000 maximum.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 publication costs vary by county and can be much higher than the state filing fee.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	Annual report fee for a domestic LLC.Official source
Minnesota	$155 online / $135 mail	$0	Minnesota requires annual renewal, but it is free when filed on time. Formation filing is cheaper by mail than online or in person.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 report + $400 minimum tax every year	Rhode Island lists a Department of State annual report fee and a Division of Taxation minimum annual tax for LLCs.Official source
South Dakota	$150	$50 online / $65 paper every year	Annual report fee depends on filing method.Official source
North Dakota	$135	$50 every year	Annual report fee for domestic LLCs.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’s online LLC annual report fee includes a small electronic filing fee.Official source
Pennsylvania	$125	$7 every year	Pennsylvania now has annual reports for many business entities; the listed LLC annual report fee is $7.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 generally has no standard LLC annual report unless the LLC is taxed as a corporation.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	$25 online / $30 paper every 2 years	Nebraska also has a publication requirement, so total startup cost may be higher.Official source
New Hampshire	$100	$100 every year	Annual report fee for New Hampshire LLCs.Official source
New Jersey	$100	$75 every year	New Jersey lists a $100 LLC certificate of formation fee and a $75 annual report fee.Official source
Oklahoma	$100	$25 every year	Annual certificate fee for LLCs.Official source
Oregon	$100	$100 every year	Annual report fee for domestic LLCs.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 does not require a standard annual report for LLCs.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
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
Hawaii	$50	$15 every year	Annual report fee for a domestic LLC.Official source
Iowa	$50	$30 online / $45 paper every 2 years	Biennial report fee shown for online filing.Official source
Michigan	$50	$25 every year	Annual statement fee for domestic LLCs.Official source
Mississippi	$50	$0	Mississippi requires an annual report for LLCs, but domestic LLCs generally file it without a fee.Official source
Missouri	$50 online / $105 paper	$0	Missouri does not require a standard LLC annual report. Online filing is substantially cheaper than paper filing.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 every year	Annual report fee for domestic LLCs.Official source
Montana	$35	$0 if filed on time	Montana requires an annual report; the fee is waived for timely filings, with late fees after the due date.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.