An Oregon LLC costs $100 to file Articles of Organization with the Oregon Secretary of State. The annual report costs another $100 every year and is due on the anniversary of the original filing. Oregon charges no franchise tax on LLCs, but its Corporate Activity Tax applies to every business with more than $1 million of Oregon commercial activity. For most LLCs the minimum state cost is $100 in year one and $100 a year after that.
A West Virginia LLC costs $100 to file Articles of Organization with the West Virginia Secretary of State. The annual report costs $25 and is filed between 1 January and 30 June each year after formation, and a late report adds a $50 fee. West Virginia charges no franchise tax on LLCs, though the State Tax Division requires a $30 Business Registration Certificate. At the minimum, a West Virginia LLC pays $100 in year one and $25 a year after that.
A Maryland LLC costs $100 to file Articles of Organization with the Maryland State Department of Assessments and Taxation (SDAT), plus $50 for expedited review and a 3% service fee when paid online. The real cost is the annual report: every Maryland LLC files Form 1 with a $300 fee by 15 April each year. At the minimum, a Maryland LLC pays $100 in year one and $300 a year after that, which makes it one of the most expensive states to keep an LLC.
A Virginia LLC costs $100 to file Articles of Organization with the Virginia State Corporation Commission (SCC). Instead of an annual report, every Virginia LLC pays a $50 annual registration fee by the last day of its anniversary month. A late payment adds a $25 penalty, and an LLC still unpaid three months after the due date is automatically canceled. At the minimum, a Virginia LLC pays $100 in year one and $50 a year after that.
A Louisiana LLC costs $125 to form with the Louisiana Secretary of State, up from $100 before 1 October 2026. The annual report rose at the same time from $30 to $35 and is due on the anniversary of formation each year. Louisiana charges no franchise tax on LLCs taxed as partnerships or disregarded entities. At the minimum, a Louisiana LLC pays $125 in year one and $35 a year after that.
A Missouri LLC costs $50 to form online with the Missouri Secretary of State, or $105 on paper. Missouri LLCs file no annual report, and Missouri has imposed no franchise tax since 2016. For an LLC filed online, the full state cost is $50, paid once, which makes Missouri one of the cheapest states to form and keep an LLC.
A Washington LLC costs $180 to file a Certificate of Formation with the Washington Secretary of State, and the initial report is free when filed with it. The annual report costs $70 and is due by the last day of the month in which the LLC was formed, with a $25 fee if it is late. Washington has no franchise tax and no personal income tax, but it charges the business and occupation (B&O) tax on gross receipts. At the minimum, a Washington LLC pays $180 in year one and $70 a year after that.
An Iowa LLC costs $50 to file a Certificate of Organization with the Iowa Secretary of State. Instead of an annual report, Iowa LLCs file a biennial report in odd-numbered years, between 1 January and 1 April, and it costs $30 online or $45 on paper. Iowa charges no franchise tax on LLCs. At the minimum, an Iowa LLC pays $50 to form and averages $15 a year after that.
