LLC Cost by State: 2026 Filing Fees, Taxes & Annual Reports
How much does an LLC cost in each state? While the national average initial formation fee is $125, state filing costs range dramatically from $40 in Kentucky up to $500 in Massachusetts. Furthermore, recurring annual report fees and franchise taxes can range from $0 to over $800 per year.
50-State LLC Cost Comparison Matrix (2026)
Filter by low cost, $0 annual fee, or anonymous privacy. Click any state for full breakdown.
State | Initial Filing | Annual Fee | Franchise Tax | 5-Yr Estimate | Special Statutes | Calculator |
|---|---|---|---|---|---|---|
| MontanaMTMontana Secretary of State | $35 | $20annual | $0 | $310 | Low Filing | Calculate |
| KentuckyKYKentucky Secretary of State | $40 | $15annual | $175/yrAnnual min | $1,170 | Low Filing | Calculate |
| ArkansasARArkansas Secretary of State | $45 | $150annual | $150/yrAnnual min | $1,590 | Low Filing | Calculate |
| ArizonaAZArizona Corporation Commission (AZCC) | $50 | $0 (None)none | $0 | $305 | Newspaper Publication RequirementLow Filing | Calculate |
| ColoradoCOColorado Secretary of State | $50 | $10annual | $0 | $285 | Low Filing | Calculate |
| HawaiiHIHawaii Business Registration Division (BREG) | $50 | $15annual | $0 | $325 | General Excise Tax (GET) LicenseLow Filing | Calculate |
| IowaIAIowa Secretary of State | $50 | $30biennial | $0 | $305 | Low Filing | Calculate |
| MichiganMIMichigan Department of Licensing and Regulatory Affairs (LARA) | $50 | $25annual | $0 | $345 | Low Filing | Calculate |
| MississippiMSMississippi Secretary of State | $50 | $0 (None)none | $0 | $245 | Low Filing | Calculate |
| MissouriMOMissouri Secretary of State | $50 | $0 (None)none | $0 | $245 | Low Filing | Calculate |
| New MexicoNMNew Mexico Secretary of State | $50 | $0 (None)none | $0 | $245 | AnonymousLow Filing | Calculate |
| UtahUTUtah Division of Corporations and Commercial Code | $54 | $18annual | $0 | $321 | Calculate | |
| CaliforniaCACalifornia Secretary of State (bizfile California) | $70 | $20biennial | $800/yrAnnual min | $4,325 | Initial Statement of Information (Form LLC-12) | Calculate |
| NevadaNVNevada Secretary of State (SilverFlume) | $75 | $350annual | $0 | $2,020 | Anonymous Initial List of Managers & State Business License | Calculate |
| IndianaINIndiana Secretary of State (INBiz) | $95 | $32biennial | $0 | $354 | Calculate | |
| OhioOHOhio Secretary of State | $99 | $0 (None)none | $0 | $294 | Calculate | |
| GeorgiaGAGeorgia Secretary of State Corporations Division | $100 | $50annual | $0 | $495 | Calculate | |
| IdahoIDIdaho Secretary of State | $100 | $0 (None)none | $0 | $295 | Calculate | |
| LouisianaLALouisiana Secretary of State (geauxBIZ) | $100 | $30annual | $0 | $415 | Calculate | |
| MarylandMDMaryland Department of Assessments and Taxation (SDAT) | $100 | $300annual | $0 | $1,495 | Calculate | |
| NebraskaNENebraska Secretary of State | $100 | $10biennial | $0 | $360 | Newspaper Publication Requirement | Calculate |
| New HampshireNHNew Hampshire Department of State | $100 | $100annual | $0 | $695 | Calculate | |
| OklahomaOKOklahoma Secretary of State | $100 | $25annual | $0 | $395 | Calculate | |
| OregonOROregon Secretary of State Corporation Division | $100 | $100annual | $150/yrAnnual min | $1,445 | Calculate | |
| VirginiaVAVirginia State Corporation Commission (SCC) | $100 | $50annual | $0 | $495 | Calculate | |
| West VirginiaWVWest Virginia Secretary of State | $100 | $25annual | $0 | $395 | Calculate | |
| WyomingWYWyoming Secretary of State | $100 | $60annual | $0 | $535 | Anonymous | Calculate |
| DelawareDEDelaware Division of Corporations | $110 | $0 (None)none | $400/yrAnnual min | $2,305 | Anonymous | Calculate |
| South CarolinaSCSouth Carolina Secretary of State | $110 | $0 (None)none | $0 | $305 | Calculate | |
| ConnecticutCTConnecticut Secretary of the State | $120 | $80annual | $0 | $635 | Calculate | |
| FloridaFLFlorida Division of Corporations (Sunbiz) | $125 | $139annual | $0 | $875 | Calculate | |
| New JerseyNJNew Jersey Division of Revenue and Enterprise Services | $125 | $75annual | $0 | $620 | Calculate | |
| North CarolinaNCNorth Carolina Secretary of State | $125 | $200annual | $200/yrAnnual min | $2,120 | Calculate | |
| PennsylvaniaPAPennsylvania Department of State | $125 | $7annual | $0 | $348 | Calculate | |
| VermontVTVermont Secretary of State | $125 | $35annual | $250/yrAnnual min | $1,710 | Calculate | |
| WisconsinWIWisconsin Department of Financial Institutions (DFI) | $130 | $25annual | $0 | $425 | Calculate | |
| North DakotaNDNorth Dakota Secretary of State | $135 | $50annual | $0 | $530 | Calculate | |
| IllinoisILIllinois Secretary of State | $150 | $75annual | $0 | $645 | Calculate | |
| Rhode IslandRIRhode Island Department of State | $150 | $50annual | $400/yrAnnual min | $2,545 | Calculate | |
| South DakotaSDSouth Dakota Secretary of State | $150 | $50annual | $0 | $545 | Calculate | |
| MinnesotaMNMinnesota Secretary of State | $155 | $0 (None)none | $0 | $350 | Calculate | |
| KansasKSKansas Secretary of State | $160 | $50biennial | $0 | $455 | Calculate | |
| MaineMEMaine Secretary of State | $175 | $85annual | $0 | $710 | Calculate | |
| AlabamaALAlabama Secretary of State | $200 | $0 (None)none | $100/yrAnnual min | $895 | Calculate | |
| New YorkNYNew York Department of State Division of Corporations | $200 | $9biennial | $25/yrAnnual min | $988 | Newspaper Publication Requirement (Section 206) | Calculate |
| WashingtonWAWashington Secretary of State (CCFS) | $200 | $60annual | $0 | $635 | Calculate | |
| District of ColumbiaDCDC Department of Licensing and Consumer Protection (DLCP) | $220 | $300biennial | $250/yrAnnual min | $2,465 | Basic Business License (BBL) | Calculate |
| AlaskaAKAlaska Division of Corporations, Business and Professional Licensing | $250 | $100biennial | $0 | $645 | Calculate | |
| TennesseeTNTennessee Secretary of State | $300 | $300annual | $100/yrAnnual min | $2,195 | Calculate | |
| TexasTXTexas Secretary of State (SOSDirect) | $300 | $0 (None)none | $0 | $495 | Calculate | |
| MassachusettsMAMassachusetts Corporations Division | $500 | $500annual | $0 | $2,695 | Calculate |
Understanding the 4 Pillars of LLC Costs
Many entrepreneurs make the mistake of only looking at the state filing fee when choosing where to register. In reality, the initial filing fee is often just a small fraction of the true 5-year cost of operating an LLC. Here are the four primary expenses:
This is the mandatory one-time fee paid to your state's Secretary of State or Department of State to officially register the LLC. It ranges from $40 in Kentucky to $500 in Massachusetts.
Most states require an annual or biennial informational report to keep company records current. Fees range from $0 (Ohio, Arizona, New Mexico) to $300/year (Maryland, Tennessee) and $500/year (Nevada annual list + business license).
Some states levy a mandatory annual entity tax regardless of profit. For a typical LLC formed in 2026, California's standard $800 tax applies from the first taxable year. Delaware charges $400 for tax year 2026 onward. Revenue-based state taxes require separate assumptions.
Every state mandates a registered agent with a physical in-state address available during normal business hours to accept legal notices. While you can act as your own agent for free, hiring a commercial agent ($39–$125/yr) protects your residential address from public record.
In New York (Section 206 of LLC Law), LLCs must publish a notice of formation in two county-designated newspapers for 6 consecutive weeks, which can cost between $600 and $1,500+ in NYC counties. Arizona and Nebraska also have statutory newspaper publication requirements.
Frequently Asked Questions: LLC Cost by State
Answers to the most common questions regarding state-by-state LLC fees.
How much does an LLC cost by state on average?
The national average one-time state filing fee to form an LLC is approximately $132. The average recurring annual report fee across all states is roughly $91 per year.
What is the cheapest state to form an LLC?
For upfront fees, Kentucky is the cheapest at $40, followed by Arkansas ($45 online), Hawaii ($50), and Missouri ($50). For ongoing 5-year maintenance, Missouri, New Mexico, and Ohio are among the cheapest because they combine low initial filings with $0 ongoing annual report fees.
Can I form my LLC in a state where I don't live?
Yes, you can form an LLC in any state (such as Wyoming or Delaware). However, if you have an office, employees, or generate regular business activity in your home state, you must also register as a Foreign LLC in your home state. This means paying two sets of filing fees and double annual maintenance costs.
Cheapest States to Form an LLC (2026 Rankings)
Rankings of lowest upfront vs lowest 5-year recurring states, plus how to avoid the foreign qualification trap.
Wyoming vs Delaware LLC: Full Cost & Legal Showdown
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