Incorporation Filing Fees by State: Cost to Incorporate in All 51 Jurisdictions

The filing fee is the number every comparison chart shows, and it is the number that matters least. A corporation formed in Montana for $35 costs $35 in state fees over three years. A corporation formed in Nevada for $725 costs $2,675 over the same three years. The gap is not in the filing fee. It is in what the state charges every year afterwards, and in whether the state prices the filing on your cap table.

This page carries the formation fee and the recurring cost for all 51 jurisdictions, each one read from the state filing office rather than copied from another comparison page. Where a fee scales, the page says what it scales on. Where a state charges nothing but still demands a filing, the page says that too, because a free report that goes unfiled still costs a corporation its good standing.

The figures here are for corporations, both C corporations and S corporations. An S corporation is a federal tax election, not a separate kind of company, so the state fees are identical. If you are comparing entity types, the LLC cost by state figures sit on their own page, and the two differ more than most founders expect: incorporating costs less than forming an LLC in Massachusetts, Tennessee, North Carolina and Wisconsin. When to incorporate or form an LLC covers the decision itself, separately from what it costs.

Incorporation cost by state: all 51 jurisdictions

Formation fee is the minimum cash required to file articles of incorporation for a domestic for-profit corporation, using the cheapest available route. Recurring cost is what the state charges every year to keep that corporation in good standing, with biennial fees shown at their annual equivalent so the columns compare like for like. Three-year cost is the formation fee plus three years of recurring cost.

Jurisdiction	Formation fee	Recurring cost per year	Report frequency	Three-year cost
Alabama	$225	$10	Annual	$255
Alaska	$250	$50	Biennial	$400
Arizona	$60	$45	Annual	$195
Arkansas	$45	$150	Annual	$495
California	$100	$825	Annual	$1,775
Colorado	$50	$25	Annual	$125
Connecticut	$250	$150	Annual	$700
Delaware *	$109+	$225	Annual	$784+
District of Columbia *	$99+	$150	Biennial	$549+
Florida	$70	$150	Annual	$520
Georgia	$110	$60	Annual	$290
Hawaii	$51	$15	Annual	$96
Idaho	$100	$0	Annual	$100
Illinois	$150	$75	Annual	$375
Indiana	$95	$30	Annual	$185
Iowa	$50	$30	Biennial	$140
Kansas	$85	$45	Biennial	$220
Kentucky *	$50+	$15	Annual	$95+
Louisiana	$75	$30	Annual	$165
Maine	$145	$85	Annual	$400
Maryland	$120	$300	Annual	$1,020
Massachusetts *	$275+	$100	Annual	$575+
Michigan *	$60+	$25	Annual	$135+
Minnesota	$135	$0	Annual	$135
Mississippi	$50	$25	Annual	$125
Missouri *	$58+	$20	Annual or biennial, filer’s choice	$118+
Montana	$35	$0	Annual	$35
Nebraska *	$125+	Varies	Biennial	Varies
Nevada *	$725+	$650	Annual	$2,675+
New Hampshire	$100	$100	Annual	$400
New Jersey	$100	$75	Annual	$325
New Mexico *	$100+	$0	None	$100+
New York	$125	$4.50	Biennial	$138.50
North Carolina	$125	$21	Annual	$188
North Dakota	$100	$25	Annual	$175
Ohio *	$99+	$0	None	$99+
Oklahoma *	$50+	$10	Annual	$80+
Oregon	$100	$100	Annual	$400
Pennsylvania	$125	$7	Annual	$146
Rhode Island	$230	$450	Annual	$1,580
South Carolina *	$135+	$25	Annual	$210+
South Dakota	$150	$55	Annual	$315
Tennessee	$100	$20	Annual	$160
Texas	$300	$0	Annual	$300
Utah	$59	$18	Annual	$113
Vermont	$155	$60	Annual	$335
Virginia *	$75+	$100	Annual	$375+
Washington	$180	$70	Annual	$390
West Virginia	$100	$25	Annual	$175
Wisconsin	$100	$25	Annual	$175
Wyoming *	$100+	$60	Annual	$280+

* The fee scales with authorized shares, authorized capital or state assets. The figure shown is the floor. The state section below explains what it scales on.

The 10 cheapest states to incorporate

Ranked on three-year cost, which is the honest measure. A cheap filing fee attached to an expensive annual report is not a cheap state.

Rank	Jurisdiction	Formation	Per year	Three-year cost
1	Montana	$35	$0	$35
2	Oklahoma	$50	$10	$80+
3	Kentucky	$50	$15	$95+
4	Hawaii	$51	$15	$96
5	Ohio	$99	$0	$99+
6	Idaho	$100	$0	$100
7	New Mexico	$100	$0	$100+
8	Utah	$59	$18	$113
9	Missouri	$58	$20	$118+
10	Colorado	$50	$25	$125

Montana is the outright cheapest jurisdiction in the country. It charges $35 to incorporate and waives the annual report fee entirely for corporations that file before 15 April, so a Montana corporation that files on time pays $35 once and nothing again. Ohio and New Mexico are next because neither requires a recurring Secretary of State filing at all.

The 10 most expensive states to incorporate

Rank	Jurisdiction	Formation	Per year	Three-year cost
1	Nevada	$725	$650	$2,675+
2	California	$100	$825	$1,775
3	Rhode Island	$230	$450	$1,580
4	Maryland	$120	$300	$1,020
5	Delaware	$109	$225	$784+
6	Connecticut	$250	$150	$700
7	Massachusetts	$275	$100	$575+
8	District of Columbia	$99	$150	$549+
9	Florida	$70	$150	$520
10	Arkansas	$45	$150	$495

Nevada and Delaware are the two states founders are told to incorporate in. Nevada is the most expensive jurisdiction in the country by a wide margin, at $2,675 over three years before any scaling. Delaware is not cheap either, at $784. Both figures are floors, because both states price on the cap table.

California deserves separate mention. Its $100 filing fee is unremarkable and its $25 Statement of Information is among the lowest in the country, which is why California rarely appears on expensive-state lists. The $800 minimum franchise tax makes it the most expensive state in the country to keep a corporation alive. Corporations formed on or after 1 January 2020 are exempt in their first taxable year only, so the cost arrives in year two.

Five things the headline filing fee hides

1. Six jurisdictions price incorporation on your cap table

A flat fee is the exception, not the rule, once authorized shares get large. These jurisdictions compute the filing fee from the corporation itself rather than charging everyone the same:

• Nevada charges on the value of total authorized stock, on both the Articles and the Annual List. No-par shares count at $1.00 each, so a 10,000,000 no-par share cap table counts as $10,000,000 of capital. The Articles run to a $35,000 maximum and the Annual List to $11,125.
• Ohio charges per authorized share on a graduated scale with no ceiling, from $0.10 a share down to $0.0025 a share. The $99 minimum covers 1 to 990 shares.
• Missouri charges on authorized capital with no ceiling: $50 for the first $30,000 plus $5 for every additional $10,000.
• Virginia charges on authorized shares at both stages, $75 to $2,525 to incorporate and $100 to $1,700 every year.
• Oklahoma charges one tenth of one percent of authorized capital on both the certificate of incorporation and the annual certificate.
• The District of Columbia charges on authorized capital in bands, and the jump from $99 to $550 is triggered by one dollar above $100,000.

Delaware, Kentucky, Michigan, Massachusetts, New Mexico and Wyoming scale as well, with New Mexico capped at $1,000 and Wyoming assessed on state assets rather than shares. If your cap table has more than a token number of authorized shares, the published minimum for these states tells you nothing about your bill.

2. Two states require no annual report at all

New Mexico and Ohio require no recurring Secretary of State filing from a domestic for-profit corporation. Not a free report, not a biennial one. Nothing. Combined with New Mexico’s $1,000 fee ceiling, that makes New Mexico one of the cheapest and lowest-maintenance jurisdictions in the country for a corporation with a large authorized share count.

3. Four states charge nothing and still require the filing

Idaho, Minnesota, Montana before 15 April and Texas below the franchise tax threshold all charge zero. In every one of them the filing is still compulsory, and the penalty for skipping it is the same as for skipping a paid filing.

Texas is the clearest example. There is no franchise tax at all below $2,650,000 of total revenue for report years 2026 and 2027, so most small corporations owe nothing. The Comptroller still requires the Public Information Report or Ownership Report, and failing to file it triggers Form 05-211 Notice of Intent to Forfeit and then Form 05-213 Notice of Forfeiture of Registration. A corporation can lose the right to transact business in Texas while owing the state no money at all.

4. Arizona and Nebraska require newspaper publication

New York’s publication requirement is the one founders have heard of, and it applies to LLCs only. For corporations, the publication states are Arizona and Nebraska. In both, the state’s own affidavit filing is cheap or free, and the newspaper sets its own charge, which is why the cost never appears on a state fee schedule.

5. Franchise and minimum taxes dwarf the filing fee

Six states levy a recurring tax that is larger than every filing fee on this page combined:

Jurisdiction	Recurring tax	Owed even with no profit
California	$800 minimum franchise tax	Yes, from year two
Nevada	$500 State Business License	Yes
Rhode Island	$400 minimum corporate tax	Yes
Delaware	$175 or $400 minimum franchise tax	Yes
Arkansas	$150 minimum franchise tax	Yes
South Carolina	0.1% of capital and paid-in surplus plus $15, minimum $25	Yes

South Carolina is the one to watch on that list, because it scales. A South Carolina corporation with $1,000,000 of capital and paid-in surplus pays roughly $1,015 every year, not the $25 minimum that appears on comparison charts.

Does an S corporation cost more than a C corporation?

No. At state level the fees are identical, because an S corporation is not a different kind of company. It is a C corporation that has made a federal tax election on IRS Form 2553, and the IRS charges nothing to file it. The corporation files the same articles of incorporation, pays the same filing fee and files the same annual report.

Two states add a step. New York requires a separate state election on Form CT-6, so a federal S election alone does not give New York S corporation treatment. New Jersey also treats the state election as a separate filing. Everywhere else the federal election carries through.

The cost difference between a C corporation and an S corporation is in tax preparation and payroll, not in state filing fees. Neither structure changes any figure on this page.

Incorporation cost by state, one state at a time

Each section gives the formation fee, the recurring cost and the detail that changes the number. The source link goes to the state filing office that publishes the fee.

Alabama incorporation cost

• Formation fee: $200, plus a $25 name reservation that Alabama requires before filing
• Recurring cost: $10
• Frequency: Annual

Alabama is the only state that makes a name reservation a precondition of filing, so the real cost to incorporate is $225, not the $200 most comparison pages quote.

The recurring cost is one of the lowest in the country at $10 a year.

The county probate judge charges a separate recording fee that does not appear on the Secretary of State schedule.

Source: Alabama Secretary of State fee schedule, verified 10 September 2026.

Alaska incorporation cost

• Formation fee: $250
• Recurring cost: $100 every two years, which is $50 a year
• Frequency: Biennial

The biennial report is due 2 January of the matching even or odd year, set by the year the corporation was formed.

An initial report is required within six months of incorporating and carries no fee.

Alaska also requires a separate state business license that is not on the corporations fee schedule.

Source: Alaska Division of Corporations forms and fees, verified 10 September 2026.

Arizona incorporation cost

• Formation fee: $60 regular, $95 expedited
• Recurring cost: $45 regular, $80 expedited
• Frequency: Annual

Arizona requires newspaper publication for corporations. Filing the Affidavit of Publication with the Commission carries no fee, but the newspaper sets its own charge and that cost is real.

Arizona and Nebraska are the two states that impose publication on corporations. New York’s publication rule applies to LLCs only.

Nonprofit corporations pay $40 to form and $10 a year.

Source: Arizona Corporation Commission fee schedule, verified 10 September 2026.

Arkansas incorporation cost

• Formation fee: $45 online, $50 on paper
• Recurring cost: $150 minimum franchise tax
• Frequency: Annual

Arkansas charges no separate annual report fee. The recurring cost is the franchise tax, which starts at $150 a year and is filed through a separate portal.

The $45 formation fee makes Arkansas look cheap on a comparison chart. Over three years it costs $495, more than Massachusetts.

Source: Arkansas Secretary of State corporation forms and fees, verified 10 September 2026.

California incorporation cost

• Formation fee: $100
• Recurring cost: $25 Statement of Information, plus the $800 minimum franchise tax from year two
• Frequency: Annual

California is the most expensive state in the country to keep a corporation alive, ahead of Nevada. The $100 filing fee is not the story.

Every corporation incorporated, registered or doing business in California pays the $800 minimum franchise tax. Corporations formed on or after 1 January 2020 are exempt in their first taxable year only.

The Statement of Information is annual for a corporation at $25, against every two years at $20 for an LLC. Missing it draws a $250 penalty collected by the Franchise Tax Board on behalf of the Secretary of State.

The first taxable year is exempt from the $800 minimum franchise tax, so three years is $100 + $75 + $1,600.

Source: California Franchise Tax Board, corporations and California Secretary of State business entities fee schedule, verified 10 September 2026.

Colorado incorporation cost

• Formation fee: $50
• Recurring cost: $25
• Frequency: Annual

Colorado is online only. There is no paper price because there is no paper route.

The recurring filing is called a Periodic Report. Filing it late adds a $50 penalty, twice the fee itself.

Source: Colorado Secretary of State business fees, verified 10 September 2026.

Connecticut incorporation cost

• Formation fee: $250
• Recurring cost: $150
• Frequency: Annual

Connecticut charges $250 to form and $150 every year, which puts it in the top ten on both measures.

Three years in Connecticut costs $700, more than double the national middle.

Source: Connecticut domestic stock corporation forms and fees, verified 10 September 2026.

Delaware incorporation cost

• Formation fee: $109 minimum, rising with authorized stock, plus $9 per additional page
• Recurring cost: $50 annual report, plus franchise tax of $175 minimum on the authorized shares method or $400 minimum on the assumed par value capital method
• Frequency: Annual

Delaware’s reputation rests on its courts and its case law, not on its price. The recurring cost starts at $225 a year and rises with the cap table.

The annual report and franchise tax are due on or before 1 March and must be filed online.

Which franchise tax method applies changes the bill substantially. The authorized shares method starts at $175, the assumed par value capital method at $400, and a corporation pays the lower of the two once both are computed. The Delaware franchise tax calculation is worked through in full on its own page.

Source: Delaware Division of Corporations, pay taxes, verified 10 September 2026.

District of Columbia incorporation cost

• Formation fee: $99 for authorized capital up to $100,000, then $550, $1,100 and $1,650 at higher bands
• Recurring cost: $300 every two years, which is $150 a year
• Frequency: Biennial

The District prices incorporation on authorized capital, not on share count. Up to $100,000 costs $99. At $100,001 the fee jumps to $550, a 5.5 times cliff triggered by one dollar.

The bands continue at $1,100 for $500,001 to $1,000,000 and $1,650 above that.

The biennial report is $300 with a $100 late fee. A Basic Business License is required on top and is not on this schedule.

Source: DC Department of Licensing and Consumer Protection fee schedule, verified 10 September 2026.

Florida incorporation cost

• Formation fee: $70, being a $35 filing fee plus a $35 registered agent designation
• Recurring cost: $150
• Frequency: Annual

The registered agent designation fee is not optional and not separate in practice, so $70 is the real number to file.

The $150 profit annual report includes the supplemental fee. Florida’s LLC annual report is $138.75, so the corporation costs more to maintain here.

Source: Florida Division of Corporations fees, verified 10 September 2026.

Georgia incorporation cost

• Formation fee: $110, being $100 plus a $10 service charge
• Recurring cost: $60
• Frequency: Annual

Georgia charges the same whether the filing arrives online or on paper, which is unusual.

The annual registration is $60 for a corporation and $60 for an LLC, so entity choice carries no recurring fee consequence in Georgia.

The registration window opens 1 January and closes 1 April.

Source: Georgia Secretary of State filing fees, verified 10 September 2026.

Hawaii incorporation cost

• Formation fee: $51, being a $50 filing fee plus the $1 State Archives preservation fee
• Recurring cost: $15
• Frequency: Annual

Hawaii has one of the cheapest recurring corporation fees in the country at $15 a year, alongside Pennsylvania at $7 and Kentucky at $15.

Three years in Hawaii costs $96 in state fees, which puts it in the cheapest five nationally.

Expedited review is a flat $25 on top of almost any filing, including the annual report.

Source: Hawaii Business Registration Division fees, verified 10 September 2026.

Idaho incorporation cost

• Formation fee: $100 online, $120 on paper, because paper filings carry a $20 manual processing fee
• Recurring cost: $0, and the report is still mandatory
• Frequency: Annual

Idaho states that paper forms submitted without the $20 processing fee will be rejected, so the paper surcharge is not optional on that route.

The annual report costs nothing and must still be filed. Skipping a free report still costs the corporation its good standing and triggers reinstatement.

Dissolution is free online. The Articles of Dissolution show only the $20 paper processing fee, which means the base fee is zero. Very few states let a corporation close for nothing.

Source: Idaho Secretary of State business forms, verified 10 September 2026.

Illinois incorporation cost

• Formation fee: $150
• Recurring cost: $75
• Frequency: Annual

Form BCA 2.10 Articles of Incorporation is $150, and the same $150 applies to medical, close and professional service corporations.

The Illinois fee page carries an explicit warning that the fees shown may not include franchise taxes, penalties and interest, so the Illinois franchise tax sits on top of these figures.

Expedited service adds $100 on formation and $50 on the annual report.

Source: Illinois Secretary of State corporation fees, verified 10 September 2026.

Indiana incorporation cost

• Formation fee: $95
• Recurring cost: $30 on INBiz plus the checkout processing fee, $50 by paper
• Frequency: Annual

The Business Entity Report is $30 a year filed on INBiz and $50 on paper for a for-profit business, so the online route saves $20 every year. Nonprofits pay $22 online and $20 on paper, the one case where Indiana charges more online than on paper.

Indiana states the position bluntly: the Business Entity Report is not the same thing as filing taxes, and failure to file results in administrative dissolution or revocation of the business.

INBiz adds a card processing fee at checkout of at least $1 and no more than 2.15 percent.

Dissolution costs $146, more than incorporating.

Source: Indiana INBiz, Business Entity Reports filing fees, verified 10 September 2026.

Iowa incorporation cost

• Formation fee: $50
• Recurring cost: $60 every two years, which is $30 a year
• Frequency: Biennial

The biennial report is filed in even-numbered years, opening 1 January and due 1 April.

At $50 to form and $30 a year to keep, Iowa is one of the quietly cheap states that rarely appears on best-state lists.

Source: Iowa Secretary of State business entity forms and fees, verified 10 September 2026.

Kansas incorporation cost

• Formation fee: $85 online, $90 on paper
• Recurring cost: $90 online, $110 on paper, every two years, which is $45 a year
• Frequency: Biennial

Kansas calls the recurring filing an Information Report rather than an annual or biennial report, which is why searches for a Kansas annual report fee return nothing useful.

Filing online saves $5 on formation and $20 on the report, so the online route is $25 cheaper across a two-year cycle.

Late reports carry a $10 penalty.

Source: Kansas Articles of Incorporation, K.S.A. 17-6002, verified 10 September 2026.

Kentucky incorporation cost

• Formation fee: $40 plus organization tax on authorized shares, minimum $10, so $50 at the floor
• Recurring cost: $15
• Frequency: Annual

The organization tax under KRS 136.060 scales with authorized shares, so $50 is a floor rather than a price for a corporation with a large cap table.

At $15 a year, Kentucky’s recurring cost is among the four lowest in the country.

Source: Kentucky Secretary of State business filing fees, verified 10 September 2026.

Louisiana incorporation cost

• Formation fee: $75
• Recurring cost: $30
• Frequency: Annual

Reinstatement costs $75 plus $30 for every annual report outstanding, so letting a Louisiana corporation lapse compounds quickly.

The Disclosure of Ownership filing for a corporation is a further $20.

Louisiana’s LLC formation fee rises on 1 October 2026. No corresponding corporation increase is published, which is worth re-checking after that date.

Source: Louisiana Secretary of State fee schedule, verified 10 September 2026.

Maine incorporation cost

• Formation fee: $145
• Recurring cost: $85
• Frequency: Annual

Maine’s stated corporate filing processing time is 40 to 55 business days, roughly two to three months. That is the longest of any state in this table and it matters if a bank account or a contract is waiting on the certificate.

The annual report is due 1 June, and the first one is due between 1 January and 1 June of the year after incorporation.

Maine offers a Certificate of Excuse at $40 that puts a dormant corporation into inactive status so it stops filing annual reports, with a $100 Certificate of Resumption to come back. No other state in this table offers that.

Source: Maine Secretary of State business forms, verified 10 September 2026.

Maryland incorporation cost

• Formation fee: $120 for a stock corporation
• Recurring cost: $300
• Frequency: Annual

At $300 a year, Maryland has the highest flat annual report fee in the country. A domestic nonstock corporation pays nothing.

A 3 percent technology fee is added to anything paid through Maryland Business Express. Maryland states it is avoidable by filing on paper with the Department of Assessments and Taxation.

Maryland charges $120 to incorporate against $100 to form an LLC, and the LLC pays the same $300 annual report.

Source: Maryland Business Express fee schedule, verified 10 September 2026.

Massachusetts incorporation cost

• Formation fee: $275 for up to 275,000 authorized shares, plus $100 for each additional 100,000
• Recurring cost: $100 online, $125 on paper, $150 late
• Frequency: Annual

Incorporating in Massachusetts costs less than forming an LLC. The LLC pays $500 to organize and $500 every year, against the corporation’s $275 and $100.

That is a $1,225 difference over the first three years, the largest entity-choice gap in the country in favour of the corporation.

The annual report is due within two and a half months of the fiscal year end.

Source: Massachusetts Secretary of the Commonwealth filing fees, verified 10 September 2026.

Michigan incorporation cost

• Formation fee: $60 minimum, being a $50 organization fee for 1 to 60,000 shares plus a $10 filing fee
• Recurring cost: $25
• Frequency: Annual

The organization fee is share-based above 60,000 authorized shares, so $60 is a floor for a standard small cap table.

The annual report is due on or before 15 May each year after incorporation. Late filing costs $10 a month, capped at $50.

Michigan has no franchise tax. The state levies a 6 percent Corporate Income Tax instead.

Source: Michigan LARA corporation fee schedule, verified 10 September 2026.

Minnesota incorporation cost

• Formation fee: $135 by mail, $155 online
• Recurring cost: $0, and the renewal is still mandatory
• Frequency: Annual

Minnesota is one of the few states where filing online costs more than filing by mail, by $20.

The annual renewal for a business corporation under Chapter 302A is free. It is still compulsory, and a corporation that skips it is dissolved administratively.

Source: Minnesota Secretary of State fee schedule, verified 10 September 2026.

Mississippi incorporation cost

• Formation fee: $50
• Recurring cost: $25
• Frequency: Annual

The Mississippi LLC annual report costs nothing. The corporation annual report costs $25, so the LLC is cheaper to maintain here.

Foreign qualification is the outlier: a profit corporation pays $500 for a Certificate of Authority, one of the highest foreign entry fees in the country, against $100 for a nonprofit.

Source: Mississippi Secretary of State fees and forms directory, verified 10 September 2026.

Missouri incorporation cost

• Formation fee: $58 for authorized capital of $30,000 or less, scaling with no ceiling above that
• Recurring cost: $20 online or $45 on paper each year, or $40 online and $90 on paper every two years
• Frequency: Annual or biennial, filer’s choice

Missouri is the only state that lets the filer choose between annual and biennial reporting. The biennial price is exactly double the annual, so the choice buys fewer filings rather than a discount.

The formation fee scales on authorized capital with no maximum. Above $200,000 it is $50 for the first $30,000 plus $5 for every additional $10,000, so $1,000,000 of authorized capital computes to roughly $543.

Missouri waives the Secretary of State filing fee entirely for active duty military, including the Missouri National Guard, under its Startup for Soldiers programme. This is the only confirmed state fee waiver found across the whole 51-jurisdiction review.

Source: Missouri Secretary of State schedule of fees, verified 10 September 2026.

Montana incorporation cost

• Formation fee: $35
• Recurring cost: $0 if filed before 15 April, $35 after
• Frequency: Annual

Montana is the cheapest state in the country to incorporate at $35, and the annual report fee is waived entirely for anyone who files before 15 April.

A corporation that files on time pays $35 once and nothing again. Three years costs $35 in state fees, less than any other jurisdiction.

Missing 15 April converts the free report into a $35 one.

Source: Montana Secretary of State business fees, verified 10 September 2026.

Nebraska incorporation cost

• Formation fee: $100 online or $110 in office, plus mandatory newspaper publication and a $25 to $30 Affidavit of Publication
• Recurring cost: Biennial occupation tax assessed on paid-up capital stock, filed in even-numbered years
• Frequency: Biennial

Nebraska requires newspaper publication for corporations. The newspaper sets its own charge, so the true first-year cost is $100 plus the newspaper bill plus the $25 affidavit filing.

The recurring cost is not a flat fee. Nebraska for-profit corporations pay a biennial occupation tax assessed on paid-up capital stock, filed in even-numbered years. Any source quoting a single flat figure is quoting the floor and hiding the mechanism.

Reinstatement more than five years after administrative dissolution costs $500 against $30 for a normal reinstatement, the harshest lapse penalty in the country.

Source: Nebraska Secretary of State forms and fee information, verified 10 September 2026.

Nevada incorporation cost

• Formation fee: $725 minimum in year one, being $75 Articles plus a $150 Initial List plus the $500 State Business License
• Recurring cost: $650 a year minimum, being a $150 Annual List plus the $500 State Business License
• Frequency: Annual

Nevada is the most expensive state in the country to incorporate and the second most expensive to maintain. The marketing says no corporate income tax. The invoice says $725 in year one and $650 every year after.

Both the Articles fee and the Annual List scale on the value of total authorized stock, so both figures are floors. The Articles run to a $35,000 maximum and the Annual List to $11,125.

The par value trap catches most startups: no-par shares count at $1.00 each. A standard 10,000,000 no-par share cap table counts as $10,000,000 of capital, which puts both filings near the top of the scale rather than at the minimum.

Source: Nevada Secretary of State, profit corporation fee schedule and annual list fee schedule, verified 10 September 2026.

New Hampshire incorporation cost

• Formation fee: $100, plus a $2 handling charge if filed electronically
• Recurring cost: $100, with a $50 late fee
• Frequency: Annual

Under RSA 5:10-a every fee received electronically carries an extra $2 handling charge, so New Hampshire is one of the few states where filing online costs more than filing on paper.

Foreign qualification is $100, identical to domestic. Only Utah and Ohio match that.

Benefit corporations file an additional Annual Benefit Report at $35, due 120 days after the fiscal year end.

Source: New Hampshire Secretary of State corporation forms and fees, verified 10 September 2026.

New Jersey incorporation cost

• Formation fee: $100
• Recurring cost: $75
• Frequency: Annual

Expediting is available on formation but not on the annual report.

The New Jersey S corporation election is a separate filing and is not on the Division of Revenue fee schedule.

Source: New Jersey Division of Revenue fee schedule, verified 10 September 2026.

New Mexico incorporation cost

• Formation fee: $100 minimum, at $1.00 per 1,000 authorized shares, capped at $1,000
• Recurring cost: None. New Mexico corporations file no annual or biennial report
• Frequency: None

New Mexico corporations have no recurring Secretary of State filing at all. This is not a free report like Idaho’s or Minnesota’s, which still have to be filed. There is simply nothing to file.

The formation fee scales at $1.00 per 1,000 authorized shares but caps at $1,000. A 10,000,000 share cap table computes to $10,000 and is held to the $1,000 ceiling, which makes New Mexico one of the cheapest states for a heavily authorized corporation.

The filing fee is non-refundable. A rejected application that is not corrected in time forfeits the fee, and it must be paid again on refiling.

Source: New Mexico Secretary of State Enterprise portal, verified 10 September 2026.

New York incorporation cost

• Formation fee: $125
• Recurring cost: $9 every two years, which is $4.50 a year
• Frequency: Biennial

New York’s biennial statement is $9, the lowest recurring Secretary of State charge in the country.

The newspaper publication requirement that makes New York notorious applies to LLCs under Limited Liability Company Law section 206. It does not apply to corporations.

New York Tax Law section 180 imposes a share tax collected at filing, and the Article 9-A franchise tax carries a fixed dollar minimum that is administered by the Department of Taxation and Finance rather than the Department of State.

A New York S corporation election is not automatic. Form CT-6 must be filed with the state separately from the federal election.

Source: New York Department of State, certificate of incorporation, verified 10 September 2026.

North Carolina incorporation cost

• Formation fee: $125
• Recurring cost: $21 online, $25 on paper
• Frequency: Annual

North Carolina is one of the clearest cases in the country for incorporating rather than forming an LLC on cost. The corporation annual report is $21 online. The LLC annual report is $200.

Formation is $125 for both, so the entire difference is recurring: $537 over three years.

The report is due on the fifteenth day of the fourth month after the fiscal year end.

Source: North Carolina Secretary of State business registration fees, verified 10 September 2026.

North Dakota incorporation cost

• Formation fee: $100
• Recurring cost: $25
• Frequency: Annual

The annual report is due 1 August.

Standard domestic business corporations file no initial report.

Source: North Dakota Secretary of State corporation page, verified 10 September 2026.

Ohio incorporation cost

• Formation fee: $99 minimum for 1 to 990 authorized shares, rising on a graduated per-share scale above that
• Recurring cost: None at the Secretary of State
• Frequency: None

Ohio has no recurring report for a domestic for-profit corporation. Together with New Mexico, it is one of only two such states.

The $99 is a floor, not a flat fee. Ohio prices incorporation on the number of authorized shares: $0.10 each up to 1,000 shares, $0.05 to 10,000, $0.02 to 50,000, $0.01 to 100,000, $0.005 to 500,001 and $0.0025 above that. There is no ceiling.

The $25 biennial report that appears on Ohio fee lists belongs to professional associations and limited liability partnerships. The $25 continued existence filing belongs to nonprofits. Neither applies to a regular Ohio corporation.

The Ohio Commercial Activity Tax is administered by the Department of Taxation and sits outside these figures.

Source: Ohio Secretary of State business filing forms, verified 10 September 2026.

Oklahoma incorporation cost

• Formation fee: $50 minimum, or one tenth of one percent of authorized capital, whichever is greater
• Recurring cost: $10 minimum, or one tenth of one percent of authorized capital, whichever is greater
• Frequency: Annual

Both the formation fee and the annual certificate scale at one tenth of one percent of authorized capital, so $50 and $10 are floors rather than prices.

At $1,000,000 of authorized capital the formation fee is $1,000 and the annual certificate is $1,000, not $50 and $10.

The Oklahoma LLC is a flat $100 to form with a $25 annual certificate, so the LLC becomes cheaper than the corporation above roughly $100,000 of authorized capital.

Source: Oklahoma Secretary of State corporation fees, verified 10 September 2026.

Oregon incorporation cost

• Formation fee: $100
• Recurring cost: $100
• Frequency: Annual

Oregon charges $100 to form and $100 to renew every year, one of the highest flat renewal fees outside Maryland and Nevada.

Source: Oregon Secretary of State business registry fee schedule, verified 10 September 2026.

Pennsylvania incorporation cost

• Formation fee: $125
• Recurring cost: $7
• Frequency: Annual

Pennsylvania replaced its decennial report with an annual report. The fee for a for-profit entity is $7, the second lowest recurring charge in the country.

The switch is recent enough that many comparison pages still show Pennsylvania as having no annual filing. It has one, and missing it has consequences.

Source: Pennsylvania Department of State fees and payments, verified 10 September 2026.

Rhode Island incorporation cost

• Formation fee: $230
• Recurring cost: $50 annual report plus a $400 minimum corporate tax
• Frequency: Annual

Rhode Island’s $400 minimum corporate tax is owed whether or not the corporation conducts business or makes a profit.

That makes Rhode Island the third most expensive state to maintain a corporation, behind California and Nevada, on a $50 annual report fee that looks unremarkable in isolation.

Source: Rhode Island Secretary of State costs and fees, verified 10 September 2026.

South Carolina incorporation cost

• Formation fee: $135 in year one, being $110 Articles of Incorporation plus the $25 initial License Fee filed with the CL-1
• Recurring cost: $25 minimum a year: the annual License Fee is 0.1 percent of capital and paid-in surplus plus $15
• Frequency: Annual

South Carolina is not the no-recurring-cost state it appears to be. The Secretary of State charges no annual report, but the Department of Revenue levies an annual License Fee of 0.1 percent of capital and paid-in surplus plus $15, with a floor of $25.

That makes South Carolina a scaling state on the recurring side, which is rare. A corporation with $1,000,000 of capital and paid-in surplus pays about $1,015 every year, not $25.

The CL-1 initial report is due within 60 days of doing business or using capital in the state. The SC1120 return must be filed every year regardless of income, so a dormant South Carolina corporation still files and still pays the $25 minimum.

Source: South Carolina Department of Revenue, C corporations, verified 10 September 2026.

South Dakota incorporation cost

• Formation fee: $150 electronic, $165 on paper
• Recurring cost: $55 electronic, $70 on paper
• Frequency: Annual

South Dakota adds a flat $15 paper surcharge to both formation and the annual report.

Delinquent annual reports carry a $50 late fee, close to the fee itself.

Source: South Dakota Secretary of State filing fees, verified 10 September 2026.

Tennessee incorporation cost

• Formation fee: $100 flat
• Recurring cost: $20, plus a further $20 if the report changes the registered agent or registered office
• Frequency: Annual

Tennessee has the widest corporation-versus-LLC maintenance gap in the country. The corporation annual report is $20. The LLC annual report is $300 minimum, rising $50 per member above six members to a $3,000 maximum.

A Tennessee corporation costs $20 a year to keep in good standing where a single-member LLC costs $300, a fifteenfold difference.

The $20 fee is not on the Business Forms and Fees schedule, which is why competitor pages quote Tennessee inconsistently. It is stated in the Secretary of State FAQ.

Annual reports are filed through TNCaB and require creating an account first.

Source: Tennessee Secretary of State business FAQs, verified 10 September 2026.

Texas incorporation cost

• Formation fee: $300
• Recurring cost: $0 in franchise tax below $2,650,000 of total revenue, and the report is still mandatory
• Frequency: Annual

The headline for Texas is the threshold, not the filing fee. For report years 2026 and 2027 there is no franchise tax at all below $2,650,000 of total revenue, so most small corporations owe nothing.

The filing is still compulsory. The Comptroller states that a corporation at or below the threshold must still file its Public Information Report or Ownership Report. Skipping it triggers Form 05-211 Notice of Intent to Forfeit and then Form 05-213 Notice of Forfeiture of Registration.

Above the threshold the rate is 0.375 percent for retail or wholesale and 0.75 percent for everything else, with an EZ computation at a flat 0.331 percent below $20 million of total revenue.

The annual report is due 15 May. Before Texas will accept a termination, conversion, merger or withdrawal, the corporation must obtain a Certificate of Account Status and file a final franchise tax report.

Source: Texas Comptroller, franchise tax, verified 10 September 2026.

Utah incorporation cost

• Formation fee: $59
• Recurring cost: $18, which includes a $5 state portal surcharge
• Frequency: Annual

Utah is among the cheapest jurisdictions in the country on both measures: $59 to form and $18 a year, so three years costs $113.

A business corporation, a nonprofit corporation and an LLC are all $59 in Utah, so entity choice carries no fee consequence at formation. Foreign registration is $59 as well.

Reinstatement is $54 plus $18 for every missed year plus a $10 delinquency fee, so a corporation lapsed for four years pays $136.

Utah recognises a decentralized autonomous organization as a statutory entity type, at $300 to organize and $18 to renew. Very few states offer that.

Source: Utah Division of Corporations and Commercial Code fee schedule, verified 10 September 2026.

Vermont incorporation cost

• Formation fee: $155
• Recurring cost: $60
• Frequency: Annual

Vermont’s fees are set by 11A V.S.A. section 1.22.

Source: Vermont Secretary of State fees and statutes, verified 10 September 2026.

Virginia incorporation cost

• Formation fee: $75 for 1 to 25,000 authorized shares, rising to $2,525 above 1,000,000 shares
• Recurring cost: The annual report is free, but a separate annual registration fee runs $100 to $1,700 on authorized shares
• Frequency: Annual

The free annual report is half the story, and it is the half every competitor page quotes. Virginia imposes two separate annual obligations under Virginia Code sections 13.1-775 and 13.1-775.1.

The annual report itself carries no fee. The annual registration fee, which the Commission’s own schedule warns is not to be confused with the charter fee, scales with authorized shares: $100 for 1 to 5,000 shares, rising $30 per additional 5,000, reaching $1,000 at 150,001 to 155,000 and a ceiling of $1,700 above 270,000 shares.

A standard 10,000,000 share startup pays $1,700 every year in Virginia, not nothing. That is the third highest recurring corporation cost in the country.

The registration fee is assessed on the shares authorized as of the first day of the second month preceding the due date, so cutting authorized shares late does not lower the current assessment.

The Commission mails the Annual Assessment Packet, containing both the report form and the fee notice, to the registered agent about 75 days before the due date. A Virginia corporation whose agent does not forward that packet misses both filings.

Source: Virginia State Corporation Commission forms and fees, verified 10 September 2026.

Washington incorporation cost

• Formation fee: $180
• Recurring cost: $70
• Frequency: Annual

The initial annual report is $10, filed separately from the $70 recurring report.

Washington levies a Business and Occupation tax administered by the Department of Revenue that sits outside the Secretary of State schedule.

Forming an LLC instead of a corporation: see how to start an LLC in Washington.

Source: Washington Secretary of State fee schedules, verified 10 September 2026.

West Virginia incorporation cost

• Formation fee: $100, plus a $1 online processing fee on every online filing
• Recurring cost: $25 if received by 30 June, $75 after
• Frequency: Annual

West Virginia charges $25 under WV Code section 59-1-2a, payable between 1 January and 30 June. A for-profit corporation that files on 1 July pays $75, because the late fee is $50. The penalty is twice the fee.

The Secretary of State mails or emails annual report notifications in January, which makes the registered agent address the point of failure for anyone outside the state.

West Virginia also requires a Business Registration Certificate from the State Tax Department on top of the Secretary of State filing.

Source: West Virginia Secretary of State annual reports, verified 10 September 2026.

Wisconsin incorporation cost

• Formation fee: $100, the same online or on paper
• Recurring cost: $25 online, $40 on paper
• Frequency: Annual

Incorporating in Wisconsin costs less than forming an LLC. The LLC pays $130 online or $170 on paper against the corporation’s flat $100.

Foreign corporations pay double on the report: $65 online or $80 on paper against $25 and $40 for domestic.

Wisconsin corporations are administered by the Department of Financial Institutions rather than a Secretary of State, which is why the fee page is hard to find under the usual paths.

Source: Wisconsin Department of Financial Institutions corporation fees, verified 10 September 2026.

Wyoming incorporation cost

• Formation fee: $100
• Recurring cost: $60 minimum, or $0.0002 per dollar of Wyoming assets, whichever is greater
• Frequency: Annual

The annual report and the licence tax are the same filing in Wyoming, so the $60 is both.

The licence tax is assessed on Wyoming assets rather than on authorized shares, so a corporation holding no property in the state pays the $60 minimum.

Source: Wyoming Secretary of State business fees, verified 10 September 2026.

How to keep incorporation costs down

The biggest savings are structural rather than tactical. In order of how much they are worth:

• Authorize fewer shares. In Nevada, Ohio, Missouri, Virginia, Oklahoma, Delaware and the District of Columbia, the number on your articles of incorporation sets the fee. Authorizing 10,000,000 shares because a template said so can cost thousands of dollars a year in Virginia and Nevada. Authorize what the cap table needs.
• Incorporate where you operate. A corporation formed in Nevada and operating in California pays Nevada’s $650 a year and California’s $825 a year, plus a foreign qualification fee. Two states, two sets of fees, two registered agents. The Delaware and Nevada advice makes sense for companies raising institutional money and costs everyone else double.
• File online where the state rewards it. Kansas saves $25 across a reporting cycle, Missouri $25 a year, Wisconsin $15 a year. Check the direction first: Minnesota, New Hampshire and West Virginia all charge more online than on paper.
• Do not let the corporation lapse. Nebraska charges $500 to reinstate after five years against $30 for a normal reinstatement. Utah charges $54 plus every missed year plus $10. West Virginia triples a $25 report to $75 one day past the deadline. A corporation that is finished is cheaper closed than left to lapse, and dissolving a corporation costs nothing at all in Idaho.
• Make sure the mail reaches you. Virginia mails the assessment packet to the registered agent 75 days before the due date. West Virginia mails notifications in January. A registered agent service that forwards state mail promptly is the difference between a $25 filing and administrative dissolution.

If you are choosing a provider, the best registered agent service comparison sets out what five national providers charge over three years, including renewal pricing that is not shown at checkout.

Frequently asked questions

What is the cheapest state to incorporate in?

Montana, at $35 to file articles of incorporation. Montana also waives the annual report fee for corporations that file before 15 April, so a Montana corporation that files on time pays $35 once and nothing again. Over three years the next cheapest jurisdictions are Oklahoma at $80, Kentucky at $95, Hawaii at $96 and Ohio at $99.

What is the most expensive state to incorporate in?

Nevada, at $725 in the first year. That is $75 for the articles, $150 for the initial list of officers and $500 for the State Business License. Nevada then charges $650 every year afterwards. Both the articles fee and the annual list scale on authorized stock, so $725 is a floor rather than a price.

Which state is the most expensive to maintain a corporation in?

California, at $825 a year. The $25 Statement of Information is among the cheapest in the country, but every corporation incorporated, registered or doing business in California pays the $800 minimum franchise tax. Corporations formed on or after 1 January 2020 are exempt in their first taxable year only, so the cost begins in year two.

Are there states with no annual report for corporations?

Two. New Mexico and Ohio require no recurring Secretary of State filing from a domestic for-profit corporation. Idaho, Minnesota, Montana before 15 April and Texas below the franchise tax threshold charge nothing for the report but still require it to be filed, and administrative dissolution follows if it is not.

How much does it cost to incorporate in Delaware?

$109 minimum to file the certificate of incorporation, rising with authorized stock, plus $9 for each additional page. Delaware then charges a $50 annual report fee plus franchise tax, which starts at $175 under the authorized shares method and $400 under the assumed par value capital method. The recurring cost is $225 a year at the floor, and the filing is due on or before 1 March.

Does an S corporation cost more to set up than a C corporation?

No. An S corporation is a C corporation that has made a federal tax election on IRS Form 2553, which the IRS does not charge for. The articles of incorporation, the state filing fee and the annual report are identical. New York and New Jersey require a separate state election, but neither changes the filing fee.

Is it cheaper to incorporate or to form an LLC?

It depends on the state, and the gap runs both ways. Incorporating costs less in Massachusetts, where an LLC pays $500 to form and $500 a year against the corporation’s $275 and $100. It also costs less in Tennessee, where the corporation annual report is $20 against the LLC’s $300 minimum, in North Carolina, where the corporation report is $21 against the LLC’s $200, and in Wisconsin. In most other states the LLC is cheaper.

Which states require newspaper publication for a corporation?

Arizona and Nebraska. In both, the state’s own affidavit filing is free or close to it, and the newspaper sets its own charge, which is why the cost never appears on a state fee schedule. New York’s publication requirement applies to LLCs only and does not affect corporations.

Do incorporation fees depend on how many shares I authorize?

In several states, yes. Nevada, Ohio, Missouri, Virginia, Oklahoma, the District of Columbia, Delaware, Kentucky, Michigan and Massachusetts all price on authorized shares or authorized capital. Ohio and Missouri have no ceiling at all. Virginia charges up to $1,700 every year on the same basis. Authorizing more shares than the cap table needs is the most expensive avoidable mistake on an incorporation form.

Should I incorporate in Delaware or Nevada if I do not live there?

Incorporating outside the state where the corporation actually operates means paying two states rather than one: the home state’s fees plus a foreign qualification fee and annual report in the state of operations, and a registered agent in both. Delaware suits companies raising institutional venture capital, because investors are familiar with its corporate law. For a company operating in one state, incorporating in that state is cheaper and simpler.

How these figures were verified

Every figure on this page was read from a state filing office between 3 and 10 September 2026, and each state section links to the source it came from. Where a state publishes a fee only inside a form, a fee calculator or a statute, that is the source cited. No figure on this page was taken from another comparison site.

Three corrections came out of that process that are worth stating plainly, because the wrong version is widely published. South Carolina is not a state with no recurring cost: the Department of Revenue levies an annual License Fee with a $25 floor that scales with capital. Virginia’s annual report is free, but the separate annual registration fee runs to $1,700 a year. Tennessee’s $20 corporation annual report fee does not appear on the state’s forms and fees schedule at all, only in its FAQ.

State fees change. If you are reading this well after 10 September 2026, check the linked state page before relying on a figure.

Forming your corporation

BusinessAnywhere forms corporations and LLCs in all 50 states for non-residents and residents alike, with the state filing fee passed through at cost. Registered agent service is included free for the first year with every formation, which covers the state mail that the compliance deadlines on this page depend on.

The business registration pricing page shows what each package includes, and the LLC cost by state page carries the same 51-jurisdiction breakdown for limited liability companies.