By StartBusinessByStatePublisher: Robert SmithResearch process
2026 fee compilation; selected fees, requirements and 2027 statements corrected against official sources November 2, 2026. See the table notes and sources below.
Montana’s filing fee is $35; Massachusetts charges $520 electronically ($500 on paper). The median of the 51 filing amounts shown below is $102. These are formation amounts or stated minimums, not complete startup budgets. Annual reports, entity taxes, publication and processing charges can add more. Tennessee’s member-based formation and annual-report fees each range from $300 to $3,000. For 2027, use the confirmed state-specific updates below rather than assuming every fee is unchanged.
Quick numbers: lowest listed filing amount $35 (Montana) · median listed amount $102 across 50 states and DC · Massachusetts $520 electronic filing · Tennessee $300–$3,000 depending on membership. Newspaper rules apply in Nebraska and New York, and conditionally in Arizona. A $0 report fee does not mean no reports, taxes or other costs.
What you pay to form and keep an LLC
There are up to four state costs. This page compares all of them.
- Filing fee. A one-time fee paid to the Secretary of State or similar office when you file articles of organization (some states call it a certificate of formation).
- Annual or biennial report fee. A recurring fee to keep the LLC in good standing. Miss it and the state can dissolve your LLC.
- Publication. Nebraska and New York require newspaper notices. Arizona uses ACC online publication when the statutory-agent street address is in Maricopa or Pima County; other counties require newspaper publication. Newspaper costs are separate.
- Entity-level tax. A few states charge LLCs a franchise or privilege tax or minimum tax on top of the report.
Not included: optional registered-agent services, paid EIN application help (the IRS itself issues EINs free), activity-specific federal, state and local licenses, and optional expedited services. Identified mandatory online charges are explained in the table; other payment charges may apply.
LLC filing and annual fees in all 50 states and DC
| State | Filing fee | Recurring state fee | How often | When it’s due | Publication? | Entity tax or other note |
|---|---|---|---|---|---|---|
| Montana | $35 | $0 annual report filed January 1-April 15 under the confirmed 2026 and 2027 waivers; $35 after April 15 | annual | January 1-April 15 waiver window, including 2027 | No | No |
| Kentucky | $40 | $15 state annual report | annual | Jan 1–June 30; first year after organization | No | Yes: LLET often $175 minimum (Kentucky Department of Revenue) — separate from state report |
| Arkansas | $45 | $150 Annual LLC Franchise Tax Report | annual | May 1 (year after formation and each year) | No | Yes: Annual LLC Franchise Tax Report $150 (functions as franchise and information filing) |
| Arizona | $50 | None (LLCs not required to file ACC annual reports) | none | – | Conditional; see note | ACC publishes online for statutory-agent street addresses in Maricopa or Pima County; otherwise newspaper publication is required within 60 days after the ACC files the Articles. |
| Colorado | $50 | $25 Periodic Report | annual | Reporting month on entity Summary page | No | No |
| Iowa | $50 | $30 online biennial report | biennial | Odd-numbered years Jan 1–Apr 1 | No | No |
| Michigan | $50 | $25 Annual Statement | annual | By Feb 15 (post–Sep 30 formation exception) | No | No |
| Mississippi | $50 | $0 online annual report | annual | Window opens Jan 1; due Apr 15 | No | No |
| Missouri | $50 | None (no mandatory LLC annual report) | none | – | No | No |
| New Mexico | $50 | None (no periodic state report for domestic LLCs) | none | – | No | No |
| Hawaii | $51 | $12.50 online annual report ($15 paper) | annual | Organization-quarter deadline; not due in formation year | No | No |
| Utah | $59 | $18 annual report/renewal (incl. $5 SSO surcharge) | annual | Recurring | No | No |
| California | $70 | $20 Statement of Information (biennial after initial) | biennial | Initial SOI within 90 days; then biennial filing period | No | Generally $800 annual LLC tax; statutory exceptions apply. Additional LLC fee if California total income reaches $250,000. |
| Kansas | $85 | $90 online Biennial Information Report | biennial | By Apr 15 of each parity year after formation | No | No |
| Indiana | $95 | $32 online Business Entity Report (biennial) | biennial | First due 2 years after formation; then every other year | No | No |
| District of Columbia | $99 | $300 biennial report | biennial | Apr 1 year after registration; then every 2 years | No | No; Unincorporated business tax separate (OTR) if thresholds met |
| Ohio | $99 | None (no state annual/biennial report for LLCs) | none | – | No | No |
| Idaho | $100 | $0 online annual report | annual | End of anniversary month | No | No |
| Maryland | $100 | $300 Form 1 Annual Report | annual | Apr 15; first year after start | No | No; Personal property tax schedules separate if thresholds met |
| New Jersey | $100 | $75 annual report | annual | Last day of anniversary month | No | No |
| Oklahoma | $100 | $25 Annual Certificate | annual | Recurring (18 O.S. §2055.2) | No | No |
| Oregon | $100 | $100 annual report | annual | Anniversary of registration each year | No | No |
| Virginia | $100 | $50 annual registration fee | annual | Last day of anniversary month | No | No |
| Wyoming | $100 | $60 min annual report license tax (or $0.0002 of WY assets if greater) | annual | First day of anniversary month | No | Yes: Annual report license tax (minimum $60) — privilege-style entity tax |
| West Virginia | $101 | $26 online annual report ($25 + $1 portal charge) | annual | By July 1 each year after formation calendar year | No | $100 Articles + $1 online portal charge; statutory fee waivers may apply to eligible applicants |
| Nebraska | $102 minimum | $25 online / $30 paper statutory biennial report; processing charges extra | biennial | Odd years by Apr 1 (delinquent June 16) | Yes | Notice for 3 successive weeks in a legal newspaper; proof filing $25 online / $30 in-office statutory fee, plus applicable processing charge |
| New Hampshire | $102 | $102 electronic / $100 paper annual report | annual | By Apr 1 each year after registration year | No | $100 statutory formation + $2 electronic handling charge; $100 paper |
| Delaware | $110 | $400 annual LLC tax (no annual report) | annual | June 1 following tax year | No | Yes: Flat annual LLC tax $400 for tax year 2026 (was $300); no annual report |
| Georgia | $110 | $60 annual registration ($50 + $10 service charge) | annual | Jan 1–Apr 1 | No | $100 filing fee + $10 service charge; $110 online or paper |
| Connecticut | $120 | $80 annual report | annual | Jan 1–Mar 31; first year after formation | No | No |
| Florida | $125 | $138.75 annual report | annual | Jan 1–May 1 (late $538.75 incl. $400 penalty) | No | No |
| Louisiana | $125 | $35 annual report | annual | On/before anniversary of organization | No | No |
| North Carolina | $125 | $200 paper / ~$202–$203 online annual report | annual | Apr 15 every year after formation year | No | No |
| Pennsylvania | $125 | $7 Annual Report (for-profit LLC) | annual | By Sep 30 each year; first year after formation | No | Ordinary for-profit LLC annual report remains $7, due September 30. Restricted professional LLCs separately file annual registration by April 15: $700 per qualifying licensed member with Pennsylvania principal residence at the relevant year-end (2026 filing for 2025). Check the applicable reporting-year rate. |
| South Carolina | $125 | None (no state annual report for standard LLC) | none | – | No | $110 statutory Articles + $15 online access fee; $110 paper |
| Wisconsin | $130 | $25 online / $40 paper annual report | annual | Anniversary quarter after formation year | No | No |
| North Dakota | $135 | $50 annual report | annual | Normally November 15 for business LLCs; November 16 in 2026; agricultural LLC schedules differ | No | No |
| Illinois | $150 | $75 annual report | annual | 60-day window before anniversary month | No | No; No corporate franchise tax on LLCs; IDOR PPRT may apply separately |
| Rhode Island | $150 | $50 DOS annual report (Form 632) | annual | Feb 1–May 1 | No | Yes: Division of Taxation often $400 minimum annual charge (separate from DOS) |
| South Dakota | $150 | $55 online / $70 paper annual report | annual | Recurring state filing | No | No |
| Minnesota | $155 | $0 annual renewal | annual | By Dec 31 starting year after formation | No | No |
| Vermont | $155 | $45 domestic LLC annual report | annual | Recurring state filing | No | No |
| Maine | $175 | $85 domestic annual report | annual | By June 1; first year after formation | No | No |
| New York | $200 | $9 Biennial Statement | biennial | Anniversary month every 2 years | Yes | No; NYS Tax LLC filing fee may apply by NY-source gross income (separate) |
| Washington | $200 | $70 annual report | annual | Last day of formation month | No | $200 online Certificate; $180 standard paper filing |
| Alabama | $225 | None (no state annual report) | none | – | No | Yes: ADOR Business Privilege Tax when calculated tax >$100 (not state) |
| Alaska | $250 | $100 biennial report | biennial | Jan 2 reporting cycle (late $137.50 on/after Feb 2) | No | No; No statewide LLC franchise tax; separate business license may apply |
| Tennessee | $300 minimum | $50/member annual report (min $300 / max $3,000) | annual | First day of fourth month after fiscal year ends; April 1 for calendar-year LLCs | No | Franchise and excise taxes may apply separately; eligibility for exemptions depends on the LLC |
| Texas | $300 | No state annual report; Public Information Report required | annual | Normally May 15; next business day if a weekend or holiday. PIR remains required when no tax is due | No | Franchise tax no-tax-due threshold $2.65 million for report years 2026 and 2027; many small LLCs owe $0 but still file PIR |
| Nevada | $425 | ~$350 Annual List ($150) + SBL renewal ($200) | annual | Last day of anniversary month | No | No; State Business License is recurring license fee, not labeled franchise tax |
| Massachusetts | $520 | $520 electronic annual report ($500 statutory + $20); $500 paper | annual | On/before anniversary of original Certificate | No | $500 statutory Certificate fee + $20 electronic/fax charge; $500 paper |
Download the CSV (51 jurisdictions)
First-year and five-year cost examples
Illustrations assume timely filings, unchanged rates and an ordinary domestic LLC operating through five calendar/tax years. Florida includes formation plus four annual reports; California includes five $800 taxes and three $20 Statements of Information (initial, year 3 and year 5); New York includes two $9 statements. Delaware includes the liability for five tax years even when the fifth payment falls later. Texas assumes no franchise tax is owed. These are selected state charges, not all-in business budgets; payment charges, licenses, professional-company fees and optional services are excluded.
A cleaning business in Texas: $300 to file. No annual report fee, but a Public Information Report is still required even when no franchise tax is owed or no No Tax Due Report is required. Most small LLCs owe $0 franchise tax under the no-tax-due threshold. Five-year state cost: about $300.
An HVAC company in California: $70 to file and $20 for the Statement of Information. The $800 annual LLC tax is the big one. Five-year state cost: about $4,130, plus an extra LLC fee if California income reaches $250,000.
A landscaping company in Florida: $125 to file and a $138.75 annual report due by May 1. The late fee is $400, so a missed report costs $538.75. Five-year state cost: about $680 if every report is on time. See the Florida LLC fee schedule.
A daycare in Delaware: $110 to file and a flat $400 annual LLC tax due June 1. State cost for five tax years: about $2,110. Our guide to what a Delaware LLC really costs compares this with forming at home.
A food truck in New York: $200 to file, $50 to file the certificate of publication, newspaper charges that vary widely by county, and a $9 biennial statement. Five-year state cost: about $268 plus newspaper charges.
Which fees are changing for 2027?
These specific 2027 items were checked against official sources on November 2, 2026. The table is a current planning comparison, not a guarantee that every jurisdiction will retain its fees through 2027.
- Montana: the Secretary of State has confirmed the annual-report fee waiver for filings January 1–April 15, 2027. The report is still required.
- Texas: the Comptroller confirms a $2.65 million franchise-tax no-tax-due threshold for reports due in both 2026 and 2027. Public Information Report obligations remain separate.
- The enacted law confirms this is a 2028 change, not a 2027 fee increase: Rhode Island is replacing its LLC law in 2028. See Rhode Island’s new LLC act.
- Pennsylvania: administrative dissolution, cancellation or termination consequences apply six months after the deadline for annual reports not filed in 2027. This is an enforcement change, not a replacement of the $7 ordinary for-profit LLC annual-report fee.
Recheck the filing office before submitting a 2027 filing. Later legislation, temporary waivers and portal or payment charges can change the amount. The verified Rhode Island replacement LLC provisions take effect January 1, 2028; they do not support a blanket statement about 2027 fees.
Common mistakes
- Budgeting only the filing fee. California’s recurring $800 tax can exceed formation costs; Massachusetts repeats its $500 statutory annual-report fee ($520 electronically). Member-based fees and other taxes can make recurring costs higher still.
- Missing the annual report. Late fees can be steep, and the state can dissolve the LLC.
- Forming in Delaware or Wyoming to save money. If you do business in your home state, you’ll usually have to register there too and pay both states.
- Skipping New York publication. Failing to publish within 120 days suspends the LLC’s authority to do business.
- Paying a service for an EIN. The IRS issues EINs free.
Steps to form your LLC
- Pick a name and check that it’s available with your state’s filing office.
- Meet your state’s registered-office and agent rules. Most states require an eligible agent with an in-state street address, but Minnesota makes naming an agent optional while requiring a registered office. A commercial service is optional; you may qualify to serve yourself.
- File articles of organization online and pay the filing fee.
- After formation, obtain a free IRS EIN when required, or when needed for banking. Online applicants need a U.S.- or territory-formed organization with its principal place of business there and the responsible party’s SSN or ITIN; otherwise use the IRS’s applicable alternative method.
- Prepare an operating agreement that meets your state’s requirements; some states require one, and New York requires a written agreement within 90 days of filing. Our free operating agreement generator can help.
- Calendar initial and recurring reports, taxes and any professional-company registrations separately. A free report can still be mandatory; use the current-year deadline and applicable extensions.
- Complete required publication: New York within 120 days; Nebraska’s notice and proof filing; Arizona newspaper notice within 60 days after the ACC files the Articles unless ACC online publication applies. Check federal, state, county and municipal licenses and permits for your activities separately from LLC formation.
Want filing handled for you? ZenBusiness Starter lists a $0 formation service fee plus the state fee; optional add-ons renew separately. Or get your LLC set up with our help.
FAQ
What is the cheapest state to form an LLC?
Montana, at $35. Kentucky ($40) and Arkansas ($45) are next. But you usually need to form or register in the state where you actually do business.
Which states have no annual report fee for LLCs?
Examples with no ordinary report fee include Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, New Mexico, Ohio, South Carolina and Texas; Montana also waives its report fee for filings in the January 1–April 15 window in 2026 and 2027. Delaware has no LLC annual report but charges a $400 annual LLC tax. Free reports and tax or information filings may still be required, and tax treatment can create exceptions.
How much does an LLC cost per year?
There is no reliable $500 ceiling. Some reports cost $0; Massachusetts charges $520 electronically, while Tennessee’s member-based annual report ranges from $300 to $3,000. Wyoming’s asset-based license tax can exceed its $60 minimum. Entity taxes and professional-company charges are separate; Pennsylvania’s $700 per qualifying member annual registration is not the ordinary $7 LLC annual report.
How long does it take to form an LLC?
From same-day to several weeks. See LLC processing times by state.
Do I need a lawyer to form an LLC?
No. Most owners file online themselves. A lawyer can help with multi-owner agreements or complex tax questions.
Related guides
- How much does it cost to start an LLC?
- Texas LLC cost and filing
- California LLC cost and filing
- Workers’ comp requirements by state
Sources
- State Secretary of State and revenue agency fee pages, as listed on each state LLC guide linked in the table.
- California, Delaware, Florida and Texas agency pages are linked in the examples.
- Georgia — official requirements
- Massachusetts — official requirements
- Nebraska — official requirements
- New Hampshire — official requirements
- West Virginia — official requirements
- Washington — official requirements
- South Carolina — official requirements
- Tennessee — official requirements
- Pennsylvania — official requirements
- North Dakota — official requirements
- Montana — official requirements
- Texas — official requirements
- California — official requirements
- Arizona — official requirements
- Rhode Island enacted 2026 law, January 2028 effective date — official requirements
- Pennsylvania annual reports and 2027 enforcement — official requirements
- IRS EIN eligibility — official requirements
- Minnesota registered office and optional agent — official requirements
- New York formation and operating agreement — official requirements
Suggested citation: StartBusinessByState.com, LLC Cost by State: Filing Fees, Annual Reports and Publication. https://startbusinessbystate.com/llc-cost-by-state/. Fees change; confirm on the state’s site before filing. Not legal or tax advice.