If you run a cleaning route, salon, daycare, landscaping crew, or HVAC shop, the first state check is usually the Secretary of State (or corporation commission) LLC filing fee – then the recurring annual or biennial report, and in a few states a newspaper publication step or a franchise/privilege tax. This page is the national SOS cost comparison for 2026 across 50 states and D.C. It is not a “best state to form” opinion piece and not a full annual-report how-to.
Cheapest initial filing
$35
Montana
Median initial filing
$100
50 states + D.C.
Costliest initial filing
$500
Massachusetts (formation bundle)
$0 listed recurring SOS fee
11
jurisdictions
What this page is – and is not. National fee comparison magnet for operators planning where cash goes at formation and year one.
It does not rank “best states to form an LLC,” walk through every annual-report checkbox, or replace each state’s formation how-to.
State-by-state filing steps live on the state LLC guides.
Related cost layers:
new-employer UI tax cost,
workers’ comp requirements,
best states to start a business (broader ranking),
and business formation statistics.
It does not rank “best states to form an LLC,” walk through every annual-report checkbox, or replace each state’s formation how-to.
State-by-state filing steps live on the state LLC guides.
Related cost layers:
new-employer UI tax cost,
workers’ comp requirements,
best states to start a business (broader ranking),
and business formation statistics.
Download CSV (51 jurisdictions)
Key findings (2026)
- Cheapest initial SOS filing: Montana at $35 (Articles of Organization $35). Kentucky ($40) and Arkansas ($45) are next.
- Costliest initial path in this table: Massachusetts at $500 – Certificate of Organization $500. Massachusetts is $500 for the Certificate alone; Tennessee’s statutory minimum is $300 ($50 per member).
- Median initial filing fee: about $100 (mean about $127.90).
- Listed $0 recurring SOS fee (11): AL, AZ, ID, MN, MS, MO, MT, NM, OH, SC, TX. Some still require a $0 report filing (Idaho, Minnesota, Mississippi, Montana’s current waiver window); others have no SOS LLC annual report at all. Texas still requires a Public Information Report with franchise-tax filings even when tax due is $0.
- Publication still required: Arizona, Nebraska, New York. Arizona posts online when the statutory agent is in Maricopa or Pima County; otherwise newspaper notice applies. Nebraska requires three successive weeks plus proof filed with the SOS. New York requires two newspapers for six weeks within 120 days plus a $50 Certificate of Publication.
- Franchise / privilege outliers: California’s FTB $800 annual LLC tax applies even if the SOS Statement of Information is only $20. Delaware’s flat LLC tax is $400 for tax year 2026 (due June 1 following the tax year). Arkansas’s $150 franchise-tax report, Kentucky’s LLET, Rhode Island’s common $400 Division of Taxation minimum, Wyoming’s annual license tax, Alabama’s ADOR privilege tax, and Texas’s franchise tax (often $0 under the no-tax-due threshold) are flagged in the table.
50-state + D.C. LLC cost table (2026)
Amounts prefer the standard online / statutory SOS path used on each StartBusinessByState state LLC guide. Publication newspaper invoices and registered-agent service fees are not rolled into the initial fee column. Click a state name for the formation how-to.
| # | State | Initial filing fee | Annual / biennial fee | Period | Due timing | Publication? | Franchise / privilege? | Notes |
|---|---|---|---|---|---|---|---|---|
| 1 | Montana | $35 | $0 annual report if filed Jan 1–Apr 15 (current waiver); $35 after Apr 15 | annual | Jan 1–Apr 15 for waived fee | N | N | SBBS MT LLC page (2026) |
| 2 | Kentucky | $40 | $15 SOS annual report | annual | Jan 1–June 30; first year after organization | N | Y | LLET often $175 minimum (KY DOR) — separate from SOS report |
| 3 | Arkansas | $45 | $150 Annual LLC Franchise Tax Report | annual | May 1 (year after formation and each year) | N | Y | Annual LLC Franchise Tax Report $150 (functions as franchise + info filing) |
| 4 | Arizona | $50 | None (LLCs not required to file ACC annual reports) | none | – | Y | N | No LLC franchise/ACC annual-report fee |
| 5 | Colorado | $50 | $25 Periodic Report | annual | Reporting month on entity Summary page | N | N | SBBS CO LLC page (2026) |
| 6 | Iowa | $50 | $30 online biennial report | biennial | Odd-numbered years Jan 1–Apr 1 | N | N | SBBS IA LLC page (2026) |
| 7 | Michigan | $50 | $25 Annual Statement | annual | By Feb 15 (post–Sep 30 formation exception) | N | N | SBBS MI LLC page (2026) |
| 8 | Mississippi | $50 | $0 online annual report | annual | Window opens Jan 1; due Apr 15 | N | N | SBBS MS LLC page (2026) |
| 9 | Missouri | $50 | None (no mandatory LLC annual report) | none | – | N | N | SBBS MO LLC page (2026) |
| 10 | New Mexico | $50 | None (no periodic SOS report for domestic LLCs) | none | – | N | N | SBBS NM LLC page (2026) |
| 11 | Hawaii | $51 | $12.50 online annual report ($15 paper) | annual | Organization-quarter deadline; not due in formation year | N | N | SBBS HI LLC page (2026) |
| 12 | Utah | $59 | $18 annual report/renewal (incl. $5 SSO surcharge) | annual | Recurring | N | N | SBBS UT LLC page (2026) |
| 13 | California | $70 | $20 Statement of Information (biennial after initial) | biennial | Initial SOI within 90 days; then biennial filing period | N | Y | FTB $800 annual LLC tax (every LLC); additional LLC fee if CA income ≥$250k |
| 14 | Kansas | $85 | $90 online Biennial Information Report | biennial | By Apr 15 of each parity year after formation | N | N | SBBS KS LLC page (2026) |
| 15 | Indiana | $95 | $32 online Business Entity Report (biennial) | biennial | First due 2 years after formation; then every other year | N | N | SBBS IN LLC page (2026) |
| 16 | District of Columbia | $99 | $300 biennial report | biennial | Apr 1 year after registration; then every 2 years | N | N | Unincorporated business tax separate (OTR) if thresholds met |
| 17 | Ohio | $99 | None (no SOS annual/biennial report for LLCs) | none | – | N | N | SBBS OH LLC page (2026) |
| 18 | Georgia | $100 | ~$60 annual registration | annual | Jan 1–Apr 1 | N | N | SBBS GA LLC page (2026) |
| 19 | Idaho | $100 | $0 online annual report | annual | End of anniversary month | N | N | SBBS ID LLC page (2026) |
| 20 | Louisiana | $100 | $30 online annual report | annual | On/before anniversary of organization | N | N | SBBS LA LLC page (2026) |
| 21 | Maryland | $100 | $300 Form 1 Annual Report | annual | Apr 15; first year after start | N | N | Personal property tax schedules separate if thresholds met |
| 22 | Nebraska | $100 | $25 online / $30 paper biennial report | biennial | Odd years by Apr 1 (delinquent June 16) | Y | N | Notice of Organization 3 successive weeks in legal newspaper; file proof with SOS ($25 online / $30 in-office) |
| 23 | New Hampshire | $100 | $100 annual report (+$2 online) | annual | By Apr 1 each year after registration year | N | N | SBBS NH LLC page (2026) |
| 24 | New Jersey | $100 | $75 annual report | annual | Last day of anniversary month | N | N | SBBS NJ LLC page (2026) |
| 25 | Oklahoma | $100 | $25 Annual Certificate | annual | Recurring (18 O.S. §2055.2) | N | N | SBBS OK LLC page (2026) |
| 26 | Oregon | $100 | $100 annual report | annual | Anniversary of registration each year | N | N | SBBS OR LLC page (2026) |
| 27 | Virginia | $100 | $50 annual registration fee | annual | Last day of anniversary month | N | N | SBBS VA LLC page (2026) |
| 28 | West Virginia | $100 | $25 annual report | annual | By July 1 each year after formation calendar year | N | N | SBBS WV LLC page (2026) |
| 29 | Wyoming | $100 | $60 min annual report license tax (or $0.0002 of WY assets if greater) | annual | First day of anniversary month | N | Y | Annual report license tax (minimum $60) — privilege-style entity tax |
| 30 | Delaware | $110 | $400 annual LLC tax (no annual report) | annual | June 1 following tax year | N | Y | Flat annual LLC tax $400 for tax year 2026 (was $300); no annual report |
| 31 | South Carolina | $110 | None (no SOS annual report for standard LLC) | none | – | N | N | SBBS SC LLC page (2026) |
| 32 | Connecticut | $120 | $80 annual report | annual | Jan 1–Mar 31; first year after formation | N | N | SBBS CT LLC page (2026) |
| 33 | Florida | $125 | $138.75 annual report | annual | Jan 1–May 1 (late $538.75 incl. $400 penalty) | N | N | SBBS FL LLC page (2026) |
| 34 | North Carolina | $125 | $200 paper / ~$202–$203 online annual report | annual | Apr 15 every year after formation year | N | N | SBBS NC LLC page (2026) |
| 35 | Pennsylvania | $125 | $7 Annual Report (for-profit LLC) | annual | By Sep 30 each year; first year after formation | N | N | SBBS PA LLC page (2026) + PA DOS Act 122 |
| 36 | Wisconsin | $130 | $25 online / $40 paper annual report | annual | Anniversary quarter after formation year | N | N | SBBS WI LLC page (2026) |
| 37 | North Dakota | $135 | $50 annual report | annual | Often Nov 15 for business LLCs | N | N | SBBS ND LLC page (2026) |
| 38 | Illinois | $150 | $75 annual report | annual | 60-day window before anniversary month | N | N | No corporate franchise tax on LLCs; IDOR PPRT may apply separately |
| 39 | Rhode Island | $150 | $50 DOS annual report (Form 632) | annual | Feb 1–May 1 | N | Y | Division of Taxation often $400 minimum annual charge (separate from DOS) |
| 40 | South Dakota | $150 | $55 online / $70 paper annual report | annual | Recurring SOS filing | N | N | SBBS SD LLC page (2026) |
| 41 | Minnesota | $155 | $0 annual renewal | annual | By Dec 31 starting year after formation | N | N | SBBS MN LLC page (2026) |
| 42 | Vermont | $155 | $45 domestic LLC annual report | annual | Recurring SOS filing | N | N | SBBS VT LLC page (2026) |
| 43 | Maine | $175 | $85 domestic annual report | annual | By June 1; first year after formation | N | N | SBBS ME LLC page (2026) |
| 44 | Washington | $180 | $70 annual report | annual | Last day of formation month | N | N | SBBS WA LLC page (2026) |
| 45 | New York | $200 | $9 Biennial Statement | biennial | Anniversary month every 2 years | Y | N | NYS Tax LLC filing fee may apply by NY-source gross income (separate) |
| 46 | Alabama | $225 | None (no SOS annual report) | none | – | N | Y | ADOR Business Privilege Tax when calculated tax >$100 (not SOS) |
| 47 | Alaska | $250 | $100 biennial report | biennial | Jan 2 reporting cycle (late $137.50 on/after Feb 2) | N | N | No statewide LLC franchise tax; separate business license may apply |
| 48 | Tennessee | $300 | $50/member annual report (min $300 / max $3,000) | annual | Same structure as formation | N | N | SBBS TN LLC page (2026) |
| 49 | Texas | $300 | No SOS annual report; Public Information Report required | annual | PIR with franchise-tax report (often no tax due) | N | Y | TX franchise tax; 2026 no-tax-due threshold $2.65M — many small LLCs owe $0 tax but still file PIR |
| 50 | Nevada | $425 | ~$350 Annual List ($150) + SBL renewal ($200) | annual | Last day of anniversary month | N | N | State Business License is recurring license fee, not labeled franchise tax |
| 51 | Massachusetts | $500 | $500 annual report | annual | On/before anniversary of original Certificate | N | N | SBBS MA LLC page (2026) |
Publication states (AZ, NE, NY)
Arizona: After ACC approves Articles, a notice must be published. If the statutory agent’s street address is in Maricopa or Pima County, the ACC posts the notice to its public database. Outside those counties, publish in an ACC-listed newspaper in the agent’s county (typically within 60 days). LLCs do not file ACC annual reports.
Nebraska: Publish a Notice of Organization for three successive weeks in a legal newspaper of general circulation near the designated office, then file proof of publication with the Secretary of State (online proof filing commonly $25).
New York: Under LLC Law section 206, most domestic LLCs must publish in two county-clerk-designated newspapers (one daily, one weekly) for six consecutive weeks within 120 days of Articles effectiveness, then file a Certificate of Publication with affidavits and a $50 DOS fee. Newspaper charges vary widely by county – often the largest “hidden” formation cost in NY.
Franchise / privilege tax flags
- Alabama – ADOR Business Privilege Tax when calculated tax >$100 (not SOS)
- Arkansas – Annual LLC Franchise Tax Report $150 (functions as franchise + info filing)
- California – FTB $800 annual LLC tax (every LLC); additional LLC fee if CA income ≥$250k
- Delaware – Flat annual LLC tax $400 for tax year 2026 (was $300); no annual report
- Kentucky – LLET often $175 minimum (KY DOR) — separate from SOS report
- Rhode Island – Division of Taxation often $400 minimum annual charge (separate from DOS)
- Texas – TX franchise tax; 2026 no-tax-due threshold $2
- Wyoming – Annual report license tax (minimum $60) — privilege-style entity tax
These flags mark entity-level taxes or franchise-style reports that sit beside (or replace) a simple SOS annual report. They are not a full tax guide – confirm with the revenue agency for your facts.
What we excluded on purpose
- Registered-agent service fees (commercial RA products)
- Attorney or formation-service markup
- IRS EIN (free)
- Local/city business licenses and industry permits
- County newspaper invoices (flagged, not priced – too variable)
- Expedite / same-day SOS surcharges
Methodology
- Vintage: Fee table curated 2026-09-22 (ET) for calendar/tax year 2026 operations.
- Primary path: Each jurisdiction’s StartBusinessByState state LLC guide (themselves built from SOS / ACC / revenue fee pages). Spot-checked against primary sources for publication (NY DOS Certificate of Publication; AZ ACC Articles instructions; Neb. Rev. Stat. section 21-193) and franchise outliers (CA FTB $800 LLC tax page; DE Division of Corporations alternative-entity tax instructions showing $400 for TY2026; TX Comptroller franchise tax).
- Conflict rule: Prefer official SOS/revenue fee language over secondary aggregators. When online vs paper fees differ, the table prefers the standard online amount unless noted (e.g., South Carolina mail $110 vs online $125).
- Uncertain cells: Flagged in the downloadable CSV (Georgia ~$60 annual registration index; Montana waiver window; Nevada bundled initial total; Washington portal convenience; publication newspaper costs).
- Not legal or tax advice. Re-check the live SOS cart and revenue notices before you file.
Related StartBusinessByState research
- Best states to start a business – broader ranking, not a fee table
- Business formation statistics – filing volume, not SOS prices
- New-employer UI tax rates by state – payroll tax layer after you hire
- Workers’ comp requirements by state – insurance threshold layer
- Free LLC operating agreement generator – customize by state / management / members; download DOCX or PDF (internal governance, not a filing fee)
Prefer a guided questionnaire that still uses the same state fees? ZenBusiness Starter lists a $0 formation service fee plus the official state charges – optional add-ons renew separately.
Costs above are state fees. Want filing + agent handled? Get your LLC set up.