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A Pennsylvania LLC costs $125 to file a Certificate of Organization with the Pennsylvania Department of State. Since 2025, every Pennsylvania LLC files an annual report between 1 January and 30 September, and the fee is $7. From the reports due in 2027, an LLC that misses the report is administratively dissolved six months after the due date. Pennsylvania has no franchise tax on LLCs. At the minimum, a Pennsylvania LLC pays $125 in year one and $7 a year after that.

A New Jersey LLC costs $100 to file a Certificate of Formation with the New Jersey Division of Revenue and Enterprise Services. Every New Jersey LLC then files a $75 annual report by the end of its anniversary month. An LLC taxed as a partnership with more than two owners and New Jersey income also pays a $150 partnership filing fee per owner. At the minimum, a New Jersey LLC pays $100 in year one and $75 a year after that.

A Mississippi LLC costs $50 to file a Certificate of Formation with the Mississippi Secretary of State. Every Mississippi LLC must file an annual report by 15 April, but the report is free for domestic LLCs. Mississippi charges no franchise tax on LLCs taxed as partnerships or disregarded entities. For most LLCs, the full state cost is the $50 formation fee, paid once.

An Oklahoma LLC costs $100 to file Articles of Organization with the Oklahoma Secretary of State. Every Oklahoma LLC then files a $25 Annual Certificate on the anniversary of its formation, with a 60-day grace period before it becomes inactive. Oklahoma has required no franchise tax returns since tax year 2024. At the minimum, an Oklahoma LLC pays $100 in year one and $25 a year after that.

A Massachusetts LLC costs $500 to file a Certificate of Organization with the Secretary of the Commonwealth, plus a $20 service fee when filed online. Every Massachusetts LLC then pays $500 for the annual report, due on each anniversary of the original filing. These are the highest LLC filing fees in the country. At the minimum, a Massachusetts LLC pays $500 in year one and $500 a year after that.

A New Hampshire LLC costs $100 to file a Certificate of Formation with the New Hampshire Secretary of State, plus a $2 handling charge when paid online. Every New Hampshire LLC then files a $100 annual report between 1 January and 1 April, and a late report adds a $50 fee. New Hampshire has no personal income tax, but its Business Profits Tax and Business Enterprise Tax apply to LLCs above set thresholds. At the minimum, a New Hampshire LLC pays $100 in year one and $100 a year after that.

A South Dakota LLC costs $150 to form online with the South Dakota Secretary of State, or $165 on paper. Every South Dakota LLC then files an annual report on the first day of its anniversary month, for $55 online or $70 on paper, and a report filed after the delinquency date adds a $55 late fee. South Dakota has no state income tax. At the minimum, a South Dakota LLC pays $150 in year one and $55 a year after that.

A Nebraska LLC costs $100 to form online with the Nebraska Secretary of State, or $110 on paper. Nebraska also requires every new LLC to publish a notice of organization in a legal newspaper for three weeks in a row and file proof of publication. After that, the LLC files a $25 online biennial report between 1 January and 1 April of each odd-numbered year. Nebraska charges no franchise tax on LLCs.