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.
A Wisconsin LLC costs $130 to form online with the Wisconsin Department of Financial Institutions, or $170 on paper. The annual report costs $25 online or $40 on paper and is due by the end of the calendar quarter in which the LLC was formed. Wisconsin charges no franchise tax on LLCs, so most small LLCs pay $130 in year one and $25 a year after that.
A Minnesota LLC costs $155 to form online or in person with the Minnesota Secretary of State, or $135 by mail. The annual renewal is free but must be filed by 31 December every year, and an LLC that skips it is dissolved. LLCs taxed as partnerships owe the Minnesota minimum fee only above $1,280,000 of Minnesota property, payroll and sales, so most small LLCs pay $155 once and nothing after that.
