LLC Cost by State: Filing Fees and Annual Fees for All 53 Jurisdictions

How much does an LLC cost?

An LLC costs $35 to $520 to form in the United States, with a median filing fee of $100. Montana is the cheapest at $35 and Massachusetts the most expensive at $520. Those are the state filing fees only, checked in October 2026 across all 53 jurisdictions.

The sharper question is what an LLC costs to keep. Four charges decide that, and only the first appears in most comparison tables:

The four costs that make up an LLC’s real price

1. The formation fee. A one-off charge to file your Articles of Organization when you register your business. This is the number almost every site quotes.
2. The recurring report. Annual or biennial. In several states it exceeds the formation fee: Massachusetts charges $500 every year, Maryland $300, North Carolina $200.
3. A separate franchise or minimum tax. Absent from most cost comparisons. California adds $800 a year regardless of profit, Delaware $400, and Rhode Island $400 whether or not the business traded.
4. Mandatory extras that are not labeled as fees. Nevada’s $200 business license, New York’s newspaper publication requirement, Florida’s required $25 registered agent designation, and Alabama’s compulsory name reservation.

Which states are cheapest to form an LLC?

The cheapest states to form an LLC are Montana ($35), Kentucky ($40) and Arkansas ($45 online). Seven more charge $50: Arizona, Colorado, Iowa, Michigan, Mississippi, Missouri (online) and New Mexico, and Hawaii charges $51. A low formation fee does not mean low running costs. Check the recurring column before deciding.

Which states are most expensive to form an LLC?

The five most expensive states to form an LLC are Massachusetts ($520 online), Nevada ($425), Texas ($300), Tennessee ($300 minimum) and Alaska ($250). Nevada’s total includes the $150 Initial List and $200 State Business License due at filing. Massachusetts is the most expensive on both measures, charging $520 online to form and $500 every year after. Among the territories, the US Virgin Islands charges at least $300 to form and Puerto Rico $250.

Which states have no annual LLC report?

Alabama, Arizona, Delaware, Missouri, New Mexico, Ohio, Puerto Rico and South Carolina require no recurring report. Delaware still charges a $400 annual tax, Puerto Rico a $150 annual fee, and Alabama LLCs file the Business Privilege Tax return with the Department of Revenue. Idaho, Minnesota, Mississippi, Montana and Texas require a filing but charge nothing for it (Montana’s report is free if filed by 15 April). Keep the two apart: missing a free filing still puts an LLC out of good standing.

LLC cost by state: full comparison table

Formation fees below are the standard online filing, not expedited. An asterisk marks a state where the headline number understates the real cost; that state’s section explains why. Every figure was checked in October 2026 and matches the jurisdiction’s own cost page.

State	Formation fee	Recurring fee	Frequency	Separate tax
Alabama	$200*	None	None	Business Privilege Tax fully exempt when tax due is $100 or less
Alaska	$250*	$100	Every 2 yrs	None
Arizona	$50	None	None	None
Arkansas	$45	$150	Annual	$150 flat annual franchise tax
California	$70	$20	Every 2 yrs	$800 annual franchise tax
Colorado	$50	$25	Annual	None
Connecticut	$120	$80	Annual	None
Delaware	$110	None	None	$400 annual LLC tax due on or before June 1
District of Columbia	$99	$300	Every 2 yrs	Unincorporated Business Franchise Tax minimum $250
Florida	$125*	$138.75	Annual	None
Georgia	$110*	$60	Annual	None
Hawaii	$51*	$12.50	Annual	None
Idaho	$100	$0	Annual	None
Illinois	$150	$75	Annual	None
Indiana	$100*	$32	Every 2 yrs	None
Iowa	$50	$30	Every 2 yrs	None
Kansas	$85	$90	Every 2 yrs	None
Kentucky	$40	$15	Annual	Limited Liability Entity Tax, $175 minimum
Louisiana	$125	$35	Annual	None
Maine	$175	$85	Annual	None
Maryland	$100	$300	Annual	None
Massachusetts	$520	$500	Annual	None
Michigan	$50	$25	Annual	None
Minnesota	$155	$0	Annual	None
Mississippi	$50	$0	Annual	None
Missouri	$50	None	None	None
Montana	$35	$0	Annual	None
Nebraska	$100*	$25	Every 2 yrs	None
Nevada	$425*	$350	Annual	None
New Hampshire	$100*	$100	Annual	None
New Jersey	$100	$75	Annual	None
New Mexico	$50	None	None	None
New York	$200*	$9	Every 2 yrs	Annual LLC filing fee, $25 to $4,500 (Form IT-204-LL)
North Carolina	$125	$200	Annual	None
North Dakota	$135	$50	Annual	None
Ohio	$99	None	None	None
Oklahoma	$100	$25	Annual	None
Oregon	$100	$100	Annual	Corporate Activity Tax $250 + 0.57% of Oregon commercial activity over $1M
Pennsylvania	$125	$7	Annual	None
Puerto Rico	$250	$150	Annual	Taxed as a corporation unless the LLC elects pass-through
Rhode Island	$150	$50	Annual	$400 annual charge, owed even with no income
South Carolina	$110	None	None	None
South Dakota	$150	$55	Annual	None
Tennessee	$300 min*	$300 min*	Annual	Franchise & excise tax
Texas	$300	$0	Annual	Franchise tax
US Virgin Islands	$300 min	$300 min	Annual	5% gross receipts tax
Utah	$59	$18	Annual	None
Vermont	$155	$45	Annual	$250 minimum business entity tax (LLCs taxed as partnerships)
Virginia	$100	$50	Annual	None
Washington	$180*	$70	Annual	None
West Virginia	$100	$25	Annual	None
Wisconsin	$130	$25	Annual	None
Wyoming	$100	$60 min	Annual	None

LLC Cost by State

Choose your state to see every filing fee, annual cost and state tax.

Alabama LLC Cost Alaska LLC Cost Arizona LLC Cost Arkansas LLC Cost California LLC Cost Colorado LLC Cost Connecticut LLC Cost Delaware LLC Cost Florida LLC Cost Georgia LLC Cost Hawaii LLC Cost Idaho LLC Cost Illinois LLC Cost Indiana LLC Cost Iowa LLC Cost Kansas LLC Cost Kentucky LLC Cost Louisiana LLC Cost Maine LLC Cost Maryland LLC Cost Massachusetts LLC Cost Michigan LLC Cost Minnesota LLC Cost Mississippi LLC Cost Missouri LLC Cost Montana LLC Cost Nebraska LLC Cost Nevada LLC Cost New Hampshire LLC Cost New Jersey LLC Cost New Mexico LLC Cost New York LLC Cost North Carolina LLC Cost North Dakota LLC Cost Ohio LLC Cost Oklahoma LLC Cost Oregon LLC Cost Pennsylvania LLC Cost Puerto Rico LLC Cost Rhode Island LLC Cost South Carolina LLC Cost South Dakota LLC Cost Tennessee LLC Cost Texas LLC Cost US Virgin Islands LLC Cost Utah LLC Cost Vermont LLC Cost Virginia LLC Cost Washington LLC Cost Washington DC LLC Cost West Virginia LLC Cost Wisconsin LLC Cost Wyoming LLC Cost

Where most LLC cost comparisons go wrong

Every figure on this page was checked against the state’s own filing office rather than against other published tables. Six came back different from the number most sites publish.

Delaware’s annual tax is $400, not $300

The $300 figure appears on most competing pages and is out of date. Delaware’s Division of Corporations states $400, due by 1 June, with a $200 penalty plus 1.5% monthly interest if missed.

Florida costs $125 to form, not $100

Florida’s fee schedule marks both the $100 filing fee and the $25 registered agent designation as required. Sunbiz also displays a “$160 total” that adds two optional items, so both obvious numbers on that page are wrong as a formation cost.

Illinois costs $150, not $500

Illinois cut its fees in December 2017 under SB 867. Formation fell from $500 to $150, and the annual report from $250 to $75. Pre-2018 figures are still republished nine years later.

Vermont, New Jersey and Utah

Vermont charges $155, not the $125 commonly listed. New Jersey charges $100. The $125 in circulation is New Jersey’s fee for a foreign LLC’s certificate of cancellation, a different line item. Utah charges $59, not the repeated $54.

Four states charge more to file online

Minnesota charges $155 online against $135 by post. Massachusetts adds a $20 service fee to its $500 filing, so $520 online. New Hampshire adds a $2 handling charge, so $102 online. Maryland Business Express adds a 3% service fee to the $100 filing fee. Online filing is cheaper in most states, but not these.

Registered agent requirements and cost

Every US state requires an LLC to name a registered agent and keep one at all times. It is not optional, and it is a cost most LLC comparison tables leave out. Florida bundles the designation into the formation fee as a required $25 line item.

What is a registered agent, and what does the law require?

A registered agent is the person or company designated to receive legal documents for your LLC: lawsuits, subpoenas, tax notices and state compliance mail. Our guide to what a registered agent does covers the role in full. Four requirements are consistent across all 53 jurisdictions:

• A physical street address in the state of formation. No state accepts a PO box. This is the reason forming outside your home state creates a problem you have to solve.
• Availability during normal business hours. A person must be present to accept hand-delivered service of process.
• Continuous coverage. The requirement does not pause when you travel, move or close for holidays.
• A public record. The agent’s name and address appear on the state business register, searchable by anyone.

An LLC without a registered agent falls out of good standing and can be administratively dissolved by the state. The sharper risk is a lawsuit served on an agent who no longer forwards mail. If you never learn you were sued, the court can enter a default judgment against you.

Can I be my own registered agent?

Yes, in every state, if you have a physical street address there and are available during business hours. States also permit another individual resident, an employee, or a commercial service to act for you. Acting as your own agent costs nothing, which is why many owners start that way. We cover the decision in detail in can I be my own registered agent.

Pros and cons of being your own registered agent

Advantages:

• It is free. No annual service fee for a role the state requires you to fill regardless.
• Documents reach you directly, with no forwarding step and no third party to mislay them.
• No provider dependency. Nobody else can change terms, raise prices or close down on you.

Disadvantages:

• Your address becomes public. Work from home and your home address is published on a searchable government register. You cannot redact it later. A virtual business address is the standard way to avoid this.
• You must be present during business hours. Not traveling, not at a client site, not away. This is the requirement that breaks first.
• You can be served in front of customers or staff. Process servers do not make appointments.
• Every move triggers a state filing. Change address and you must update the state, for a fee, in every state where the LLC is registered.
• It does not work across state lines. Form a new LLC in Wyoming while living in Texas and you cannot be your own Wyoming agent, because you hold no Wyoming street address.
• A missed service of process can cost you the case. Courts enter default judgments against businesses that never learned they were being sued.

Acting as your own registered agent suits owners with a commercial address in their formation state, predictable hours, and no objection to that address being public. It suits home-based businesses, frequent travelers and anyone forming outside their home state poorly.

How much does a registered agent service cost?

Commercial registered agent services cost $50 to $300 per year. The BusinessAnywhere registered agent service starts at $147 per year across all 50 states, with documents scanned to an online dashboard instead of forwarded by post. Our comparison of registered agent services sets out how providers differ.

The fee buys a compliant street address in the state, a person present during business hours, your own address kept off the public register, and one place to track compliance deadlines. Whether that is worth $147 a year depends on which disadvantages above apply to you. For an owner with commercial premises in their own state, it may not.

How to get an EIN for your LLC

An EIN is free directly from the IRS. The IRS states this on its Employer Identification Number page and warns against sites that charge for the number itself. Any fee you pay covers someone else completing the process, not the EIN.

What is an EIN, and does your LLC need one?

An Employer Identification Number is a federal tax ID for your business, the entity equivalent of a Social Security number. Your LLC needs one if it has employees, has more than one member, elects corporate or S-corp taxation, or owes excise taxes. Banks require an EIN to open a business account, so single-member LLCs that are not strictly required to hold one get one anyway. If you are weighing an EIN against other tax identifiers, see TIN vs EIN vs SSN vs ITIN.

How to get an EIN as a US person

If your principal place of business is in the US and you hold an SSN or ITIN, apply through the IRS online EIN tool and the number is issued immediately, free of charge. Four details to know before you start:

• The application runs in one session. It cannot be saved, and it expires after 15 minutes of inactivity.
• The tool operates at set hours, Eastern time: Monday to Friday 6:00 a.m. to 1:00 a.m., Saturday 6:00 a.m. to 9:00 p.m., Sunday 6:00 p.m. to midnight.
• You can obtain one EIN per responsible party per day.
• The responsible party must be a person who controls the entity, not another company.

To avoid the online tool, fax Form SS-4 to 855-641-6935. The IRS states it returns the EIN by fax in four business days, or four weeks by post. Our step-by-step walkthrough is in how to obtain an EIN for your LLC.

How to get an EIN as a non-US resident

If your principal place of business sits outside the US, you cannot use the IRS online tool, and no SSN or ITIN is required. This is the most misunderstood point in US company formation for foreign founders: you do not need a Social Security number to get an EIN. You need a different channel.

International applicants have three routes:

1. By phone. Call the IRS on 267-941-1099, Monday to Friday, 6:00 a.m. to 11:00 p.m. Eastern time. The number is not toll-free. The IRS can issue the EIN during the call.
2. By fax. Send Form SS-4 to 855-215-1627 from inside the US, or 304-707-9471 from outside.
3. By post. Mail Form SS-4 to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.

On Form SS-4, a foreign responsible party without an SSN or ITIN writes “Foreign” in the taxpayer identification field rather than leaving it blank. Fax is the fastest written route. Post takes several weeks, and the IRS notes that high volumes cause delays. Once the EIN is issued, the next step for most foreign founders is opening a US bank account as a non-resident.

How much does an EIN cost?

Nothing, from the IRS. The IRS issues EINs free by every route: online, phone, fax and post.

Paid services charge for handling the application. That matters to international founders who cannot use the online tool and would otherwise deal with the IRS by fax or an overseas call. The BusinessAnywhere EIN application service costs $97, with same-day delivery for US clients holding an SSN and a three-week average for international clients against an IRS window of up to eight weeks. If you are a US resident with an SSN, the IRS online tool takes minutes and costs nothing. That is the better option for most people in that position.

LLC cost by state: state-by-state breakdown

Each jurisdiction below gives its formation fee, recurring filing and deadline, any separate franchise or minimum tax, and the minimum state fees in year one and every year after. Every entry links to that jurisdiction’s full cost page, with optional fees, late penalties and a three-year total. Deadlines carry real money: Florida adds $400 to a late annual report and West Virginia adds $50. For the full formation walkthrough, see how to start an LLC.

Alabama LLC Cost

An Alabama LLC costs $200 to file a Certificate of Formation with the Alabama Secretary of State, and Alabama requires a name reservation first, which costs $25 by mail or $28 online. Alabama LLCs file no annual report with the Secretary of State. The recurring obligation is the Business Privilege Tax at the Alabama Department of Revenue, and an LLC whose calculated tax is $100 or less owes nothing. For most small LLCs the state cost is $225 in year one and $0 a year after that.

Formation fee	$200, plus a required name reservation ($25 by mail, $28 online)
Business Privilege Tax (Department of Revenue)	$0 when the calculated tax is $100 or less
When it is due	Initial return within 2.5 months of formation; annual return with the federal return
State tax on the LLC	Business Privilege Tax, exempt when $100 or less
First-year state fees (minimum)	$225
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our Alabama LLC cost page.

Source: Alabama official fee source · checked October 2026

Alaska LLC Cost

An Alaska LLC costs $250 to form with the Alaska Division of Corporations, Business and Professional Licensing. It files a $100 biennial report due 2 January every two years, and an LLC doing business in Alaska also needs a state business license at $50 a year. Alaska has no personal income tax and no statewide sales tax.

Formation fee	$250
Biennial report	$100 every two years
When it is due	2 January, in odd or even years matching the year of formation
State tax on the LLC	No franchise tax; $50 yearly state business license
First-year state fees (minimum)	$300
Yearly state fees after that (minimum)	$100

Every optional fee, late penalty and the three-year total are on our Alaska LLC cost page.

Source: Alaska official fee source · checked October 2026

Arizona LLC Cost

An Arizona LLC costs $50 to form with the Arizona Corporation Commission, or $85 with expedited processing. Arizona requires no annual report from LLCs and charges no franchise tax, so the state cost after formation is $0 a year. One extra cost applies to some founders: Arizona requires the Articles of Organization to be published in a local newspaper within 60 days, unless the statutory agent’s street address is in a county with more than 800,000 residents, which covers Maricopa and Pima counties.

Formation fee	$50 ($85 expedited)
Annual report	None required
When it is due	No recurring state filing
State tax on the LLC	None for pass-through LLCs
First-year state fees (minimum)	$50
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our Arizona LLC cost page.

Source: Arizona official fee source · checked October 2026

Arkansas LLC Cost

An Arkansas LLC costs $45 to form online with the Arkansas Secretary of State, or $50 on paper. Every LLC then pays a flat $150 franchise tax each year through the Annual LLC Franchise Tax Report, due on or before 1 May. That report is also the annual report. A late report adds a $25 penalty plus daily interest.

Formation fee	$45 online, $50 on paper
Annual LLC Franchise Tax Report	$150 flat franchise tax
When it is due	On or before 1 May every year
State tax on the LLC	$150 flat franchise tax every year
First-year state fees (minimum)	$45
Yearly state fees after that (minimum)	$150

Every optional fee, late penalty and the three-year total are on our Arkansas LLC cost page.

Source: Arkansas official fee source · checked October 2026

California LLC Cost

A California LLC costs $70 to form with the California Secretary of State, plus a $20 Statement of Information due within 90 days. The real cost is the $800 annual tax paid to the California Franchise Tax Board, due by the 15th day of the 4th month after formation and every year after, whether or not the LLC makes money. The first-year exemption expired after 2023. LLCs with $250,000 or more of California income also pay an LLC fee of $900 to $11,790. A California LLC costs at least $890 in its first year.

Formation fee	$70
Statement of Information (LLC-12)	$20 every two years
When it is due	Within 90 days of formation, then every two years
State tax on the LLC	$800 annual tax, plus an LLC fee from $250,000 of California income
First-year state fees (minimum)	$890
Yearly state fees after that (minimum)	$800

Every optional fee, late penalty and the three-year total are on our California LLC cost page.

Source: California official fee source · checked October 2026

Colorado LLC Cost

A Colorado LLC costs $50 to form with the Colorado Secretary of State, and Colorado accepts the Articles of Organization online only. Every Colorado LLC then files a Periodic Report each year for $25, a fee that rose from $10 in July 2024, and a late report adds a $50 penalty. Colorado charges no franchise tax on LLCs. At the minimum, a Colorado LLC pays $50 in year one and $25 a year after that.

Formation fee	$50 (online only)
Periodic Report	$25
When it is due	Each year, within two months either side of the Periodic Report month
State tax on the LLC	No franchise tax or minimum tax
First-year state fees (minimum)	$50
Yearly state fees after that (minimum)	$25

Every optional fee, late penalty and the three-year total are on our Colorado LLC cost page.

Source: Colorado official fee source · checked October 2026

Connecticut LLC Cost

A Connecticut LLC costs $120 to form with the Connecticut Secretary of the State through Business.CT.gov. The annual report costs $80 and must be filed between 1 January and 31 March every year, whatever month the LLC was formed. Connecticut repealed its $250 Business Entity Tax for tax periods after 2018, so most small LLCs pay $120 in year one and $80 a year after that.

Formation fee	$120
Annual report	$80
When it is due	1 January to 31 March every year
State tax on the LLC	None; Business Entity Tax repealed after 2018
First-year state fees (minimum)	$120
Yearly state fees after that (minimum)	$80

Every optional fee, late penalty and the three-year total are on our Connecticut LLC cost page.

Source: Connecticut official fee source · checked October 2026

Delaware LLC Cost

A Delaware LLC costs $110 to form with the Delaware Division of Corporations and $400 a year after that. Delaware LLCs file no annual report, but every LLC pays a flat $400 annual tax due by 1 June, whether or not it did business. A late payment adds a $200 penalty plus 1.5% interest a month. The $300 figure on many sites is out of date: the Delaware Code sets the tax at $400. A Delaware registered agent is required.

Formation fee	$110
Annual tax (no annual report)	$400 flat
When it is due	On or before 1 June every year
State tax on the LLC	$400 annual LLC tax. No Delaware income tax on out-of-state LLC activity
First-year state fees (minimum)	$110
Yearly state fees after that (minimum)	$400

Every optional fee, late penalty and the three-year total are on our Delaware LLC cost page.

Source: Delaware official fee source · checked October 2026

District of Columbia LLC Cost

A District of Columbia LLC costs $99 to form with the DC Department of Licensing and Consumer Protection. Every LLC then files a $300 biennial report by 1 April every second year, starting the year after formation, and a late report adds a $100 fee. DC also charges an unincorporated business franchise tax of 8.25% with a $250 minimum once an LLC has more than $12,000 of gross income. The minimum state filing cost over three years is $399.

Formation fee	$99
Biennial report	$300 every two years ($150 a year on average)
When it is due	1 April, every second year from the year after formation
State tax on the LLC	Unincorporated business franchise tax of 8.25%, minimum $250, above $12,000 of gross income
First-year state fees (minimum)	$99
Yearly state fees after that (minimum)	$150

Every optional fee, late penalty and the three-year total are on our Washington DC LLC cost page.

Source: District of Columbia official fee source · checked October 2026

Florida LLC Cost

A Florida LLC costs $125 to form: a $100 filing fee plus a required $25 registered agent designation fee, both charged by the Florida Division of Corporations (Sunbiz). The annual report costs $138.75 and is due between 1 January and 1 May every year. A report filed after 1 May costs $538.75 because of a $400 late fee. Florida has no state income tax on individuals and no franchise tax on LLCs, so the annual report is the only recurring state fee.

Formation fee	$125 ($100 filing fee plus the required $25 registered agent designation)
Annual report	$138.75
When it is due	Between 1 January and 1 May every year
State tax on the LLC	None on the LLC. No personal income tax
First-year state fees (minimum)	$125
Yearly state fees after that (minimum)	$138.75

Every optional fee, late penalty and the three-year total are on our Florida LLC cost page.

Source: Florida official fee source · checked October 2026

Georgia LLC Cost

A Georgia LLC costs $110 to form with the Georgia Secretary of State: a $100 filing fee plus a $10 service charge, the same online or on paper. Every LLC then files a $60 annual registration between 1 January and 1 April, starting the year after formation, and a late registration adds a $25 penalty. At the minimum, a Georgia LLC costs $110 in year one and $60 a year after that.

Formation fee	$110 ($100 fee plus $10 service charge)
Annual registration	$60 ($50 plus $10 service charge)
When it is due	1 January to 1 April, starting the year after formation
State tax on the LLC	No franchise tax or net worth tax on LLCs
First-year state fees (minimum)	$110
Yearly state fees after that (minimum)	$60

Every optional fee, late penalty and the three-year total are on our Georgia LLC cost page.

Source: Georgia official fee source · checked October 2026

Hawaii LLC Cost

A Hawaii LLC costs $51 to form: a $50 filing fee plus a $1 State Archives fee charged by the Business Registration Division. The annual report costs $12.50 online or $15 on paper and is due by the end of the quarter in which the LLC registered, starting the year after formation. An LLC that earns income in Hawaii also needs a one-time $20 general excise tax license.

Formation fee	$51 ($50 filing fee plus $1 State Archives fee)
Annual report	$12.50 online, $15 on paper
When it is due	End of the calendar quarter in which the LLC registered
State tax on the LLC	No franchise tax; one-time $20 general excise tax license
First-year state fees (minimum)	$51
Yearly state fees after that (minimum)	$12.50

Every optional fee, late penalty and the three-year total are on our Hawaii LLC cost page.

Source: Hawaii official fee source · checked October 2026

Idaho LLC Cost

An Idaho LLC costs $100 to form online through SOSBiz with the Idaho Secretary of State, or $120 on paper because of a $20 manual surcharge. The annual report is free and due by the end of the LLC’s formation anniversary month. Idaho has no franchise tax on LLCs, so most small LLCs pay $100 once and nothing to the state after that.

Formation fee	$100 online, $120 on paper
Annual report	$0, but mandatory
When it is due	Last day of the formation anniversary month
State tax on the LLC	No franchise or minimum tax on LLCs
First-year state fees (minimum)	$100
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our Idaho LLC cost page.

Source: Idaho official fee source · checked October 2026

Illinois LLC Cost

An Illinois LLC costs $150 to form with the Illinois Secretary of State, or $400 for a series LLC. Every Illinois LLC then files a $75 annual report before the first day of its anniversary month, and a report left unfiled for long enough draws a $100 penalty. Illinois has no franchise tax on LLCs, but an LLC taxed as a partnership pays the 1.5% Personal Property Replacement Income Tax on its net income. At the minimum, an Illinois LLC pays $150 in year one and $75 a year after that.

Formation fee	$150 ($400 for a series LLC)
Annual report	$75, plus $50 per series
When it is due	Before the first day of the anniversary month, every year
State tax on the LLC	No franchise tax; 1.5% replacement tax on partnership net income
First-year state fees (minimum)	$150
Yearly state fees after that (minimum)	$75

Every optional fee, late penalty and the three-year total are on our Illinois LLC cost page.

Source: Illinois official fee source · checked October 2026

Indiana LLC Cost

An Indiana LLC costs $100 to form according to the Indiana Secretary of State’s Articles of Organization form, and filing online through INBiz adds a small processing fee. Instead of an annual report, Indiana LLCs file a Business Entity Report every two years, costing $32 online or $50 on paper, by the end of the anniversary month. Indiana charges no franchise tax on LLCs, so the minimum state cost averages $16 a year after formation.

Formation fee	$100 on the state form; INBiz adds a processing fee
Business Entity Report	$32 online or $50 on paper, every two years
When it is due	End of the anniversary month, every other year
State tax on the LLC	No franchise tax or minimum tax
First-year state fees (minimum)	$100
Yearly state fees after that (minimum)	$16

Every optional fee, late penalty and the three-year total are on our Indiana LLC cost page.

Source: Indiana official fee source · checked October 2026

Iowa LLC Cost

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.

Formation fee	$50
Biennial report	$30 online or $45 on paper, every two years
When it is due	1 January to 1 April of odd-numbered years
State tax on the LLC	No franchise tax or minimum tax
First-year state fees (minimum)	$50
Yearly state fees after that (minimum)	$15

Every optional fee, late penalty and the three-year total are on our Iowa LLC cost page.

Source: Iowa official fee source · checked October 2026

Kansas LLC Cost

A Kansas LLC costs $85 to form online with the Kansas Secretary of State, or $90 on paper. Since 2024, Kansas LLCs file an Information Report every two years instead of every year, due 15 April, and it costs $90 online or $110 on paper. A report more than 90 days late carries a penalty and forfeits the LLC. Kansas charges no franchise tax on LLCs, so the minimum state cost averages $45 a year after formation.

Formation fee	$85 online, $90 on paper
Information Report	$90 online or $110 on paper, every two years
When it is due	15 April, every second year
State tax on the LLC	No franchise tax or minimum tax
First-year state fees (minimum)	$85
Yearly state fees after that (minimum)	$45

Every optional fee, late penalty and the three-year total are on our Kansas LLC cost page.

Source: Kansas official fee source · checked October 2026

Kentucky LLC Cost

A Kentucky LLC costs $40 to form with the Kentucky Secretary of State, the second-lowest formation fee of the 50 states and DC. The annual report costs $15 and must be filed between 1 January and 30 June. Kentucky also charges the Limited Liability Entity Tax (LLET), with a $175 minimum that applies even to single-member LLCs, so the real yearly cost for a small LLC is $190.

Formation fee	$40
Annual report	$15
When it is due	1 January to 30 June every year
State tax on the LLC	Limited Liability Entity Tax, $175 minimum
First-year state fees (minimum)	$40
Yearly state fees after that (minimum)	$190

Every optional fee, late penalty and the three-year total are on our Kentucky LLC cost page.

Source: Kentucky official fee source · checked October 2026

Louisiana LLC Cost

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.

Formation fee	$125 (from 1 October 2026; $100 before)
Annual report	$35 (from 1 October 2026; $30 before)
When it is due	Anniversary of formation, every year
State tax on the LLC	No franchise tax for LLCs taxed as partnerships or disregarded entities
First-year state fees (minimum)	$125
Yearly state fees after that (minimum)	$35

Every optional fee, late penalty and the three-year total are on our Louisiana LLC cost page.

Source: Louisiana official fee source · checked October 2026

Maine LLC Cost

A Maine LLC costs $175 to file a Certificate of Formation with the Maine Secretary of State. Every Maine LLC then files an $85 annual report between 1 January and 1 June each year, starting the year after formation, and a late report adds a $50 penalty. Maine charges no franchise tax on LLCs. At the minimum, a Maine LLC pays $175 in year one and $85 a year after that.

Formation fee	$175
Annual report	$85 ($135 with the late penalty)
When it is due	1 January to 1 June, every year after formation
State tax on the LLC	No franchise tax or minimum tax
First-year state fees (minimum)	$175
Yearly state fees after that (minimum)	$85

Every optional fee, late penalty and the three-year total are on our Maine LLC cost page.

Source: Maine official fee source · checked October 2026

Maryland LLC Cost

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.

Formation fee	$100 ($150 with expedited review; 3% online service fee)
Annual report (Form 1)	$300
When it is due	15 April every year (extension to 15 June on request)
State tax on the LLC	No separate franchise tax on LLCs
First-year state fees (minimum)	$100
Yearly state fees after that (minimum)	$300

Every optional fee, late penalty and the three-year total are on our Maryland LLC cost page.

Source: Maryland official fee source · checked October 2026

Massachusetts LLC Cost

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.

Formation fee	$500 ($520 online with the service fee)
Annual report	$500
When it is due	Anniversary of the original filing, every year
State tax on the LLC	No entity tax for LLCs taxed as partnerships or disregarded entities
First-year state fees (minimum)	$500
Yearly state fees after that (minimum)	$500

Every optional fee, late penalty and the three-year total are on our Massachusetts LLC cost page.

Source: Massachusetts official fee source · checked October 2026

Michigan LLC Cost

A Michigan LLC costs $50 to file Articles of Organization with the Michigan Department of Licensing and Regulatory Affairs (LARA). Every LLC then files a $25 annual statement by 15 February, and an LLC formed after 30 September skips the first 15 February that follows. Michigan charges no entity-level tax on an LLC taxed as a partnership or sole proprietorship. At the minimum, a Michigan LLC costs $50 in year one and $25 a year after that.

Formation fee	$50
Annual statement	$25 ($75 for a professional LLC)
When it is due	15 February every year
State tax on the LLC	No entity-level tax unless the LLC elects to be taxed as a corporation
First-year state fees (minimum)	$50
Yearly state fees after that (minimum)	$25

Every optional fee, late penalty and the three-year total are on our Michigan LLC cost page.

Source: Michigan official fee source · checked October 2026

Minnesota LLC Cost

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.

Formation fee	$155 online or in person, $135 by mail
Annual renewal	$0, but mandatory
When it is due	31 December every year
State tax on the LLC	Minimum fee only for partnership LLCs above $1,280,000 of Minnesota property, payroll and sales
First-year state fees (minimum)	$155
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our Minnesota LLC cost page.

Source: Minnesota official fee source · checked October 2026

Mississippi LLC Cost

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.

Formation fee	$50
Annual report	$0, but mandatory
When it is due	1 January to 15 April, every year
State tax on the LLC	No franchise tax for LLCs taxed as partnerships or disregarded entities
First-year state fees (minimum)	$50
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our Mississippi LLC cost page.

Source: Mississippi official fee source · checked October 2026

Missouri LLC Cost

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.

Formation fee	$50 online, $105 on paper
Annual report	None
When it is due	Not applicable
State tax on the LLC	No franchise tax (repealed from 2016)
First-year state fees (minimum)	$50
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our Missouri LLC cost page.

Source: Missouri official fee source · checked October 2026

Montana LLC Cost

A Montana LLC costs $35 to form with the Montana Secretary of State, the lowest LLC formation fee of the 50 states and Washington DC. The annual report is due between 1 January and 15 April each year, starting the year after formation, and the Secretary of State waives its fee when it is filed on time. A late report costs $35. Montana charges no franchise tax on LLCs, so the minimum state cost is $35 in year one and $0 a year after that.

Formation fee	$35
Annual report	$0 if filed by 15 April, $35 after
When it is due	1 January to 15 April, starting the year after formation
State tax on the LLC	No franchise tax or minimum tax
First-year state fees (minimum)	$35
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our Montana LLC cost page.

Source: Montana official fee source · checked October 2026

Nebraska LLC Cost

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.

Formation fee	$100 online, $110 on paper, plus a required newspaper notice
Biennial report	$25 online, $30 on paper
When it is due	1 January to 1 April of each odd-numbered year
State tax on the LLC	No franchise or minimum tax on LLCs
First-year state fees (minimum)	$125
Yearly state fees after that (minimum)	$12.50

Every optional fee, late penalty and the three-year total are on our Nebraska LLC cost page.

Source: Nebraska official fee source · checked October 2026

Nevada LLC Cost

A Nevada LLC costs $425 to form with the Nevada Secretary of State: $75 for the Articles of Organization, $150 for the Initial List of managers or members, and $200 for the State Business License, all due at filing. Every year after that costs $350: a $150 Annual List plus a $200 business license renewal, due by the last day of the anniversary month. Late filing adds $175 in penalties. Nevada has no state income tax, and its Commerce Tax applies only above $4 million of Nevada gross revenue.

Formation fee	$425 ($75 Articles + $150 Initial List + $200 State Business License)
Annual List and business license renewal	$350 ($150 + $200)
When it is due	Last day of the formation anniversary month
State tax on the LLC	No income tax. Commerce Tax only above $4M of Nevada gross revenue
First-year state fees (minimum)	$425
Yearly state fees after that (minimum)	$350

Every optional fee, late penalty and the three-year total are on our Nevada LLC cost page.

Source: Nevada official fee source · checked October 2026

New Hampshire LLC Cost

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.

Formation fee	$100 ($102 paid online)
Annual report	$100
When it is due	1 January to 1 April, every year after formation
State tax on the LLC	Business Profits Tax and Business Enterprise Tax above thresholds
First-year state fees (minimum)	$100
Yearly state fees after that (minimum)	$100

Every optional fee, late penalty and the three-year total are on our New Hampshire LLC cost page.

Source: New Hampshire official fee source · checked October 2026

New Jersey LLC Cost

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.

Formation fee	$100
Annual report	$75
When it is due	Last day of the anniversary month, every year
State tax on the LLC	$150 per owner partnership filing fee for LLCs with more than two owners
First-year state fees (minimum)	$100
Yearly state fees after that (minimum)	$75

Every optional fee, late penalty and the three-year total are on our New Jersey LLC cost page.

Source: New Jersey official fee source · checked October 2026

New Mexico LLC Cost

A New Mexico LLC costs $50 to form with the New Mexico Secretary of State, and $0 a year after that in state fees. New Mexico requires no annual report from LLCs and charges no franchise tax on LLCs taxed as pass-through entities. The state also does not publish member names on the Articles of Organization. The only ongoing requirement is a New Mexico registered agent, which puts New Mexico among the cheapest states in the US to keep an LLC in, alongside Arizona, Mississippi, Missouri and Montana.

Formation fee	$50
Annual report	None required
When it is due	No recurring state filing
State tax on the LLC	None for pass-through LLCs
First-year state fees (minimum)	$50
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our New Mexico LLC cost page.

Source: New Mexico official fee source · checked October 2026

New York LLC Cost

A New York LLC costs $200 to form with the New York Department of State. Within 120 days it must publish a notice in two newspapers for six weeks and file a $50 Certificate of Publication; the newspaper charges come on top. After that, the LLC files a $9 biennial statement every two years and, if it has New York-source income, pays the yearly LLC filing fee of $25 to $4,500 to the Department of Taxation and Finance.

Formation fee	$200, plus $50 Certificate of Publication and newspaper costs
Biennial statement	$9 every two years
When it is due	The month of formation, every two years
State tax on the LLC	Yearly LLC filing fee of $25 to $4,500 (Form IT-204-LL) on New York-source income
First-year state fees (minimum)	$250
Yearly state fees after that (minimum)	$29.50

Every optional fee, late penalty and the three-year total are on our New York LLC cost page.

Source: New York official fee source · checked October 2026

North Carolina LLC Cost

A North Carolina LLC costs $125 to form with the North Carolina Secretary of State. Every LLC then files an annual report by 15 April each year, starting the year after formation, and the report costs $200 on paper or $203 online by card. North Carolina charges no franchise tax on LLCs taxed as partnerships or sole proprietorships. At the minimum, a North Carolina LLC pays $125 in year one and $200 a year after that.

Formation fee	$125 (online card payments add $3)
Annual report	$200 on paper, $203 online by card
When it is due	15 April every year, starting the year after formation
State tax on the LLC	No franchise tax unless the LLC elects to be taxed as a corporation
First-year state fees (minimum)	$125
Yearly state fees after that (minimum)	$200

Every optional fee, late penalty and the three-year total are on our North Carolina LLC cost page.

Source: North Carolina official fee source · checked October 2026

North Dakota LLC Cost

A North Dakota LLC costs $135 to form with the North Dakota Secretary of State through the FirstStop portal. Every LLC files a $50 annual report by 15 November, an unusual autumn deadline, and farm and ranch LLCs file by 15 April instead. North Dakota charges no franchise tax on LLCs. At the minimum, a North Dakota LLC costs $135 in year one and $50 a year after that.

Formation fee	$135
Annual report	$50
When it is due	15 November every year (15 April for farm and ranch LLCs)
State tax on the LLC	No franchise tax or minimum tax
First-year state fees (minimum)	$135
Yearly state fees after that (minimum)	$50

Every optional fee, late penalty and the three-year total are on our North Dakota LLC cost page.

Source: North Dakota official fee source · checked October 2026

Ohio LLC Cost

An Ohio LLC costs $99 to form with the Ohio Secretary of State. Ohio requires no annual report for LLCs and charges no franchise tax, and the Commercial Activity Tax applies only to Ohio gross receipts above $6 million. For most small LLCs the state cost is $99 in year one and $0 a year after that, as long as the LLC keeps a current statutory agent on file.

Formation fee	$99
Annual report	None
When it is due	No annual report; keep a current statutory agent
State tax on the LLC	No franchise tax; Commercial Activity Tax only above $6 million of Ohio receipts
First-year state fees (minimum)	$99
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our Ohio LLC cost page.

Source: Ohio official fee source · checked October 2026

Oklahoma LLC Cost

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.

Formation fee	$100
Annual Certificate	$25
When it is due	Anniversary of formation, with a 60-day grace period
State tax on the LLC	No franchise tax
First-year state fees (minimum)	$100
Yearly state fees after that (minimum)	$25

Every optional fee, late penalty and the three-year total are on our Oklahoma LLC cost page.

Source: Oklahoma official fee source · checked October 2026

Oregon LLC Cost

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.

Formation fee	$100
Annual report	$100
When it is due	Anniversary of the original filing, every year
State tax on the LLC	No franchise tax; Corporate Activity Tax above $1 million of Oregon activity
First-year state fees (minimum)	$100
Yearly state fees after that (minimum)	$100

Every optional fee, late penalty and the three-year total are on our Oregon LLC cost page.

Source: Oregon official fee source · checked October 2026

Pennsylvania LLC Cost

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.

Formation fee	$125
Annual report	$7
When it is due	1 January to 30 September, every year after formation
State tax on the LLC	No franchise tax or capital stock tax
First-year state fees (minimum)	$125
Yearly state fees after that (minimum)	$7

Every optional fee, late penalty and the three-year total are on our Pennsylvania LLC cost page.

Source: Pennsylvania official fee source · checked October 2026

Puerto Rico LLC Cost

A Puerto Rico LLC costs $250 to form with the Puerto Rico Department of State. After that the LLC pays a $150 annual fee by 15 April each year, with no annual report or financial statement to file. An unpaid fee draws a $500 penalty plus 1.5% interest a month. Puerto Rico taxes an LLC as a corporation unless it elects pass-through treatment, so the tax choice matters more than the filing fees.

Formation fee	$250
Annual fee	$150
When it is due	15 April every year
State tax on the LLC	Taxed as a corporation unless the LLC elects pass-through treatment
First-year state fees (minimum)	$250
Yearly state fees after that (minimum)	$150

Every optional fee, late penalty and the three-year total are on our Puerto Rico LLC cost page.

Source: Puerto Rico official fee source · checked October 2026

Rhode Island LLC Cost

A Rhode Island LLC costs $150 to form with the Rhode Island Department of State. Every year after that it files a $50 annual report between 1 February and 1 May, and it owes a $400 annual charge to the Rhode Island Division of Taxation, which applies to single-member LLCs and to LLCs with no income. At the minimum, a Rhode Island LLC costs $550 in its first year and $450 a year after that.

Formation fee	$150
Annual report and $400 annual charge	$50 report ($52.50 online) plus $400 to the Division of Taxation
When it is due	Report 1 February to 1 May; $400 charge with Form RI-1065
State tax on the LLC	$400 annual charge, owed even with no income
First-year state fees (minimum)	$550
Yearly state fees after that (minimum)	$450

Every optional fee, late penalty and the three-year total are on our Rhode Island LLC cost page.

Source: Rhode Island official fee source · checked October 2026

South Carolina LLC Cost

A South Carolina LLC costs $110 to file Articles of Organization with the South Carolina Secretary of State. South Carolina requires no annual report from an LLC unless it elects to be taxed as a corporation, and it charges no entity tax on LLCs taxed as partnerships or sole proprietorships. For most LLCs, the full state cost is the $110 formation fee, paid once.

Formation fee	$110
Annual report	None, unless the LLC is taxed as a corporation
When it is due	Not applicable for most LLCs
State tax on the LLC	None, unless the LLC is taxed as a corporation
First-year state fees (minimum)	$110
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our South Carolina LLC cost page.

Source: South Carolina official fee source · checked October 2026

South Dakota LLC Cost

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.

Formation fee	$150 online, $165 on paper
Annual report	$55 online, $70 on paper
When it is due	First day of the anniversary month, every year
State tax on the LLC	No franchise tax and no state income tax
First-year state fees (minimum)	$150
Yearly state fees after that (minimum)	$55

Every optional fee, late penalty and the three-year total are on our South Dakota LLC cost page.

Source: South Dakota official fee source · checked October 2026

Tennessee LLC Cost

A Tennessee LLC costs $50 per member to form, with a $300 minimum and a $3,000 maximum, so any LLC with six or fewer members pays $300. The annual report uses a similar formula: $300 for up to six members, plus $50 for each member above six. Tennessee also levies franchise and excise tax on LLCs, with a $100 minimum franchise tax owed even when the LLC is inactive. At the minimum, a Tennessee LLC costs $400 a year.

Formation fee	$50 per member, minimum $300, maximum $3,000
Annual report	$300 minimum, plus $50 per member above six, maximum $3,000
When it is due	Every year, on a date set by the LLC’s fiscal year end
State tax on the LLC	Franchise tax ($100 minimum) and 6.5% excise tax
First-year state fees (minimum)	$400
Yearly state fees after that (minimum)	$400

Every optional fee, late penalty and the three-year total are on our Tennessee LLC cost page.

Source: Tennessee official fee source · checked October 2026

Texas LLC Cost

A Texas LLC costs $300 to form with the Texas Secretary of State. Texas charges no annual report fee, and an LLC with annualized total revenue at or below $2,650,000 owes no franchise tax for reports due in 2026 and 2027. Every Texas LLC must still file a Public Information Report or Ownership Information Report with the Texas Comptroller by 15 May each year, and a late report costs $50. For most small LLCs the total state cost is $300 in year one and $0 a year after that.

Formation fee	$300
Public Information Report (Comptroller)	$0, but mandatory
When it is due	15 May every year
State tax on the LLC	Franchise tax only above $2,650,000 of annualized revenue
First-year state fees (minimum)	$300
Yearly state fees after that (minimum)	$0

Every optional fee, late penalty and the three-year total are on our Texas LLC cost page.

Source: Texas official fee source · checked October 2026

US Virgin Islands LLC Cost

A US Virgin Islands LLC costs at least $300 to form with the Office of the Lieutenant Governor, Division of Corporations and Trademarks. Every LLC then files an annual report and pays annual filing fees of at least $300 by 30 June each year. On top of that, the Bureau of Internal Revenue charges a 5% gross receipts tax, and income tax follows the US Internal Revenue Code through the mirror code.

Formation fee	$300 minimum
Annual report and annual filing fees	$300 minimum
When it is due	30 June every year
State tax on the LLC	5% gross receipts tax; income tax under the mirror code
First-year state fees (minimum)	$300
Yearly state fees after that (minimum)	$300

Every optional fee, late penalty and the three-year total are on our US Virgin Islands LLC cost page.

Source: US Virgin Islands official fee source · checked October 2026

Utah LLC Cost

A Utah LLC costs $59 to form with the Utah Division of Corporations and Commercial Code, and $18 a year to renew. The $18 annual renewal includes a $5 state portal surcharge and is due by the LLC’s anniversary date. A late renewal adds $10. Utah charges no franchise tax on LLCs, so a Utah LLC pays $59 in year one and $18 a year after that in state fees, one of the lowest totals in the country.

Formation fee	$59
Annual renewal	$18 (includes a $5 portal surcharge)
When it is due	By the LLC’s anniversary date each year
State tax on the LLC	None on the LLC itself
First-year state fees (minimum)	$59
Yearly state fees after that (minimum)	$18

Every optional fee, late penalty and the three-year total are on our Utah LLC cost page.

Source: Utah official fee source · checked October 2026

Vermont LLC Cost

A Vermont LLC costs $155 to form with the Vermont Secretary of State and $45 a year for the annual report, due within three months of the end of the LLC’s fiscal year. Those fees rose in 2023 under 11 V.S.A. 4012, and the older $125 and $35 figures are still widely published. A multi-member Vermont LLC taxed as a partnership also pays the $250 minimum business entity tax to the Vermont Department of Taxes each year.

Formation fee	$155
Annual report	$45 ($170 for foreign LLCs)
When it is due	Within 3 months of the fiscal year end (31 March for calendar-year LLCs)
State tax on the LLC	$250 minimum business entity tax for LLCs taxed as partnerships
First-year state fees (minimum)	$155
Yearly state fees after that (minimum)	$45

Every optional fee, late penalty and the three-year total are on our Vermont LLC cost page.

Source: Vermont official fee source · checked October 2026

Virginia LLC Cost

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.

Formation fee	$100
Annual registration fee	$50
When it is due	Last day of the anniversary month, every year
State tax on the LLC	No franchise tax or minimum tax
First-year state fees (minimum)	$100
Yearly state fees after that (minimum)	$50

Every optional fee, late penalty and the three-year total are on our Virginia LLC cost page.

Source: Virginia official fee source · checked October 2026

Washington LLC Cost

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.

Formation fee	$180, including the initial report
Annual report	$70
When it is due	Last day of the formation month, every year
State tax on the LLC	No franchise tax; B&O tax on gross receipts
First-year state fees (minimum)	$180
Yearly state fees after that (minimum)	$70

Every optional fee, late penalty and the three-year total are on our Washington LLC cost page.

Source: Washington official fee source · checked October 2026

West Virginia LLC Cost

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.

Formation fee	$100
Annual report	$25 ($75 with the late fee)
When it is due	1 January to 30 June, each year after formation
State tax on the LLC	No franchise tax or minimum tax
First-year state fees (minimum)	$100
Yearly state fees after that (minimum)	$25

Every optional fee, late penalty and the three-year total are on our West Virginia LLC cost page.

Source: West Virginia official fee source · checked October 2026

Wisconsin LLC Cost

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.

Formation fee	$130 online, $170 on paper
Annual report	$25 online, $40 on paper
When it is due	End of the calendar quarter in which the LLC was formed
State tax on the LLC	No franchise or minimum tax on LLCs
First-year state fees (minimum)	$130
Yearly state fees after that (minimum)	$25

Every optional fee, late penalty and the three-year total are on our Wisconsin LLC cost page.

Source: Wisconsin official fee source · checked October 2026

Wyoming LLC Cost

A Wyoming LLC costs $100 to form with the Wyoming Secretary of State and at least $60 a year after that. The yearly charge is the annual report license tax: $60 or $0.0002 per dollar of assets held in Wyoming, whichever is greater, due on the first day of the LLC’s anniversary month. Wyoming has no state income tax and no franchise tax, so a Wyoming LLC with no Wyoming property pays $100 in year one and $60 a year after that in state fees. A Wyoming registered agent is required.

Formation fee	$100
Annual report (license tax)	$60 minimum, or $0.0002 per dollar of Wyoming assets
When it is due	First day of the formation anniversary month
State tax on the LLC	None. No state income tax and no franchise tax
First-year state fees (minimum)	$100
Yearly state fees after that (minimum)	$60

Every optional fee, late penalty and the three-year total are on our Wyoming LLC cost page.

Source: Wyoming official fee source · checked October 2026

LLC cost by state FAQs

How much does an LLC cost?

An LLC costs between $35 and $520 to form in the United States, with a median state filing fee of $100 across all 53 jurisdictions. Montana is cheapest at $35 and Massachusetts most expensive at $520 online. Ongoing costs vary more than formation fees: 11 jurisdictions charge most small LLCs nothing a year, while Massachusetts charges $500 every year.

What is the cheapest state to form an LLC?

Montana has the lowest LLC formation fee in the United States at $35. Its annual report is free if filed by 15 April. The cheapest state to form in is not the cheapest to maintain, and forming outside your home state means registering as a foreign LLC there as well.

What is the most expensive state to form an LLC?

Massachusetts is the most expensive state for an LLC, charging $520 to form online ($500 plus a $20 service fee) and $500 for the annual report every year after. Nevada is second at $425, because its Initial List and State Business License are due at filing. The District of Columbia carries a steep recurring cost relative to formation, at $99 to form and $300 every two years.

Which states have no annual LLC report?

Alabama, Arizona, Delaware, Missouri, New Mexico, Ohio, Puerto Rico and South Carolina require no recurring LLC report, although Delaware still charges a $400 annual tax and Puerto Rico a $150 annual fee. Idaho, Minnesota, Mississippi, Montana and Texas require a filing but charge no fee for it (Montana’s report is free if filed by 15 April). The two are not the same: missing a free filing still costs an LLC its good standing.

How much does an LLC cost per year?

Annual cost depends on the state and ranges from nothing to $800 and above. Eleven jurisdictions charge most small LLCs nothing a year: Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina and Texas. At the other end, California charges $800 in annual tax plus a $20 statement every two years, Massachusetts charges $500 a year, and Rhode Island charges a $50 report plus a $400 annual charge whether or not the business traded.

How much does an LLC cost in Puerto Rico or the US Virgin Islands?

A Puerto Rico LLC costs $250 to form and $150 a year, paid by 15 April with no annual report. A US Virgin Islands LLC costs at least $300 to form and at least $300 a year in annual filing fees, due 30 June, plus a 5% gross receipts tax on business receipts.

Should I form my LLC in Delaware, Wyoming or Nevada?

Not if you operate from somewhere else. Running your business from your home state means registering there as a foreign LLC anyway, so you pay two sets of fees and maintain two filings. The out-of-state approach makes sense for specific reasons such as outside investment or privacy requirements, not as a default way to save money.

Why do other websites list different LLC fees?

Because fees change and tables are not rechecked. Illinois cut its fees in 2017 and pre-2018 figures still circulate. Delaware’s annual tax is listed a version behind at $300 rather than $400. Vermont raised its fees in 2023, yet the older $125 formation fee is still widely published. Some tables also blend the state fee with a payment processing surcharge.

Do these fees cover the total cost of starting an LLC?

No. These are the charges levied by the state. A registered agent service, help with an EIN application, local business licenses and professional licensing sit on top. Several states carry a mandatory extra that is easy to overlook. The largest is New York’s newspaper publication requirement, whose cost varies by county.

Do I need a registered agent for my LLC?

Yes. Every US state requires an LLC to designate a registered agent and maintain one continuously. The agent must hold a physical street address in the state of formation, since no state accepts a PO box, and must be available during normal business hours to accept legal documents.

Can I be my own registered agent?

Yes, in every state, provided you hold a physical street address in the state where the LLC is formed and can be there during business hours. The trade-off is that your address becomes public record on the state business register, and you must be present to accept service of process. You cannot act as your own agent in a state where you hold no street address, which rules it out when you form outside your home state.

How much does a registered agent cost?

Commercial registered agent services cost $50 to $300 a year. The BusinessAnywhere registered agent service starts at $147 a year across all 50 states. Acting as your own registered agent costs nothing but requires a street address in the state and your presence during business hours.

How much does an EIN cost?

An EIN is free directly from the IRS by every route: online, phone, fax or post. The IRS warns against websites that charge for the number itself. Paid services charge for completing the application on your behalf, which is most useful to non-US residents who cannot use the IRS online tool. The BusinessAnywhere EIN application service costs $97.

Can a non-US resident get an EIN without an SSN?

Yes. A Social Security number is not required to obtain an EIN. If your principal place of business sits outside the US you cannot use the IRS online tool, but you can apply by phone on 267-941-1099 (Monday to Friday, 6 a.m. to 11 p.m. Eastern), by faxing Form SS-4 to 304-707-9471 from outside the US, or by posting Form SS-4 to the IRS EIN International Operation in Cincinnati. A foreign responsible party writes ‘Foreign’ in the taxpayer identification field on the form.

How long does it take to get an EIN?

A US applicant with an SSN or ITIN using the IRS online tool receives the EIN immediately. The IRS states that faxing Form SS-4 returns the EIN in four business days, and posting it takes four weeks. International applicants can receive an EIN during a phone call to the IRS. Written applications from outside the US take longer, and the IRS notes that high volumes cause delays.

How we verified these figures

Every fee on this page comes from the filing office or tax agency of the jurisdiction that charges it, not from another cost guide. We checked all 53 jurisdictions, the 50 states plus Washington DC, Puerto Rico and the US Virgin Islands, recording a source for every figure. The figures here match our individual state cost pages, which were checked in October 2026.

Four states run bot protection that blocks automated checks. Florida, Illinois, Indiana and Texas were confirmed by hand in a browser.

Fees change. We re-verify this table quarterly and date every revision.

Citing this data: BusinessAnywhere, “LLC Cost by State: Filing Fees and Annual Fees for All 53 Jurisdictions”, checked October 2026, https://businessanywhere.io/llc-cost-by-state/