US LLC State Filing Fees — All 50 States (2026)

Official state filing fees and annual costs for LLC formation across all 50 US states. All figures sourced from Secretary of State websites.

Last updated: June 12, 2026 · 37 of 50 states verified against official Secretary of State sources

State Filing Fees at a Glance

StateFiling FeeAnnual FeeNotesStatus
Montana$35$20/yearAnnual report, due April 15Unverified
Kentucky$40$15/yearAnnual report, due June 30Verified
Arkansas$45$150/yearAnnual franchise tax, due May 1Unverified
New Mexico$50$0/yearNo annual report requiredVerified
Colorado$50$25/yearPeriodic reportVerified
Arizona$50$0/yearNo annual report required
⚠️ Publication required in newspaper within 60 days (~$50-100)
Verified
Hawaii$50$15/yearAnnual report, during anniversary quarterVerified
Iowa$50$30/yearBiennial report ($30 every 2 years)Verified
Michigan$50$25/yearAnnual statement, due February 15Verified
Mississippi$50$0/yearInformation report required (no fee)Verified
Utah$59$18/yearAnnual renewal, during anniversary monthVerified
California$70$800/yearFranchise tax (minimum, due even with $0 income)Verified
Delaware$90$300/yearFranchise tax (flat fee for LLCs), due June 1Verified
Ohio$99$0/yearNo annual report requiredVerified
Wyoming$100$60/yearAnnual report (minimum)Verified
Georgia$100$50/yearAnnual registration, due April 1Verified
Idaho$100$0/yearInformation report required (no fee)Verified
Indiana$100$50/yearBiennial report ($50 every 2 years)Verified
Louisiana$100$35/yearAnnual report, during anniversary monthVerified
Maryland$100$300/yearPersonal property return/tax, due April 15Unverified
Nebraska$100$13/yearBiennial report (~$13 every 2 years)Verified
New Hampshire$100$100/yearAnnual report, due April 1Unverified
Oklahoma$100$25/yearAnnual certificate, during anniversary monthVerified
Oregon$100$100/yearAnnual report, during anniversary monthUnverified
Virginia$100$50/yearAnnual registration fee, during anniversary monthVerified
West Virginia$100$25/yearAnnual report, due July 1Unverified
Missouri$105$0/yearNo annual report requiredVerified
South Carolina$110$0/yearNo annual report for standard LLCsUnverified
Connecticut$120$80/yearAnnual report, due March 31Unverified
Florida$125$138.75/yearAnnual report, due May 1Verified
New Jersey$125$75/yearAnnual report, during anniversary monthVerified
North Carolina$125$200/yearAnnual report, due April 15Verified
Pennsylvania$125$7/yearDecennial report ($7 every 10 years)
⚠️ Publication in 2 newspapers required (~$150-300)
Verified
Vermont$125$45/yearAnnual report, due March 15Unverified
Wisconsin$130$25/yearAnnual report, during anniversary quarterVerified
North Dakota$135$50/yearAnnual report, due November 15Verified
Rhode Island$150$50/yearAnnual report, due February 1 - May 1Verified
South Dakota$150$55/yearAnnual report, during anniversary monthUnverified
Illinois$150$75/yearAnnual report, during anniversary monthUnverified
Minnesota$155$0/yearInformation report required (no fee)Unverified
Kansas$160$50/yearAnnual report, due April 15Verified
Maine$175$85/yearAnnual report, due June 1Verified
Washington$180$70/yearAnnual report, during anniversary monthVerified
New York$200$9/yearBiennial statement ($9 every 2 years)
⚠️ Publication requirement: ~$1,000-2,000 in NYC area, varies by county
Verified
Alabama$200$50/yearMinimum privilege tax, due April 15Verified
Alaska$250$100/yearBiennial report, due January 2Verified
Texas$300$0/yearNo annual fee (franchise tax applies if revenue >$2.47M)Verified
Tennessee$300$300/yearAnnual report (minimum), due April 1Verified
Nevada$425$350/yearAnnual list ($150) + state business license ($200)Verified
Massachusetts$500$500/yearAnnual report, during anniversary monthUnverified

Important Notes

What's NOT included in these fees

  • Registered agent fees: Every state requires a registered agent with a physical address in the state. Third-party registered agents typically cost $50-150/year.
  • Formation service fees: If you use doola, Firstbase, Northwest, etc., they charge their own fees on top of state fees.
  • EIN filing: Free if you file directly with the IRS, $50-200 if included with a formation service.
  • Business address/mailbox: Virtual mailbox services typically cost $100-300/year.

California's $800 Franchise Tax

California charges an $800 minimum franchise tax for all LLCs, due annually even if your LLC has zero income and you don't live or do business in California. This makes California one of the most expensive states for non-resident founders.

Note: The first-year exemption (AB 85) that waived this tax for new LLCs expired on December 31, 2023. All LLCs formed in 2024 and later must pay the $800 franchise tax in their first year. The first payment is due by the 15th day of the 4th month after formation.

New York's Publication Requirement

New York requires LLCs to publish a notice in two newspapers (one daily, one weekly) for six consecutive weeks within 120 days of formation. The cost varies dramatically by county:

  • NYC area: $1,000-2,000+
  • Albany County: ~$200-400
  • Other counties: Varies widely

Failure to publish can result in suspension of your LLC's ability to sue in New York courts.

Nevada's Hidden Costs

Nevada is often marketed as a "tax-free" state for LLCs, but it has significant annual costs:

  • Annual list filing: $150/year
  • State business license: $200/year
  • Total annual cost: $350/year (more than Wyoming or Delaware)

For Non-Resident Founders

If you're a non-US resident forming a US LLC, we recommend considering Wyoming, Delaware, or New Mexico based on your specific needs:

  • Wyoming: Best balance of cost, privacy, and credibility ($100 filing + $60/year)
  • Delaware: Standard for VC-backed companies and C-corps ($90 filing + $300/year)
  • New Mexico: Lowest cost option ($50 filing + $0/year)

Ready to form your US LLC?

These formation services handle filing, registered agent, and EIN for non-US founders.

We may earn a commission if you sign up through these links, at no extra cost to you.

Sources

States marked as Verified have been confirmed against official Secretary of State websites. States marked as Unverified use data from aggregator sources and should be confirmed before filing.

Verified State Sources

Unverified States

The following states use data from LLC University and should be confirmed against official sources before filing:

  • Arkansas
  • Connecticut
  • Illinois
  • Maryland
  • Massachusetts
  • Minnesota
  • Montana
  • New Hampshire
  • Oregon
  • South Carolina
  • South Dakota
  • Vermont
  • West Virginia

Note: State fees change periodically. We verify these figures regularly, but always confirm with the official state source before making decisions. If you notice an error, please let us know.