LLC cost by state
LLC filing fees and annual fees by state
Updated
File in the state where you live. Montana is the cheapest year-1 state cost here, at $35. Massachusetts is $500 to form. California costs $800 the next year. A lower fee in another state does not help if you still have to register and pay at home.
The verdict
Your home state still wins
Kentucky is $40 to file and $15 a year. Massachusetts is $500 to file and $500 every year after that. California's row shows $490 for a first tax year in 2027–2029. Form in 2026 and California year 1 is $890, then $800 a year. New York's articles are $200, and the required newspaper publication is extra. Read when Wyoming or Delaware is actually worth it .
- Cheapest to file
- Montana, $35
- Most expensive to file
- Massachusetts, $500
- Most expensive year 2
- California, $800
The fee table
Year 1 is the state cost to form now, serving as your own registered agent. Year 2 is the required state fee the next year. Where a report is not due yet, year 2 is $0 and the annual column shows what you pay when it comes due. States with a cost guide use that guide's totals. The five lowest year-1 totals: Montana $35, Kentucky $40, Arkansas $45, Missouri $45, Colorado $50.
| State | Filing fee | Annual fee | Due | Year 1 | Year 2 |
|---|---|---|---|---|---|
| Alabama $200 certificate of formation plus a required $25 name reservation. Business privilege tax is $0 when the calculated tax is $100 or less. | $225 | $0 | None with the Secretary of State | $225 | $0 |
| Alaska The initial report, due within 6 months, has no fee. The first paid biennial report is the next matching January 2. | $250 | $100 every 2 years | January 2 of every other year, matching the even or odd year you formed | $250 | $0 |
| Arizona Year 1 is the $85 online filing, which includes expedited processing. Mail is $50. | $50 | $0 | None. Arizona LLCs do not file an annual report. | $85 | $0 |
| Arkansas Paper formation is $50. The $150 is the annual LLC franchise tax. | $45 online | $150/yr | May 1 | $45 | $150 |
| California The $490 year-1 figure is the $400 first-year tax for a first tax year in 2027–2029, plus the $70 filing and $20 statement. Form in 2026 and year 1 is $890. Every later year is $800. | $70 online or by mail | $800/yr | April 15 for the annual tax | $490 | $800 |
| Colorado | $50 | $25/yr | Your periodic-report month, from 2 months before through 2 months after | $50 | $25 |
| Connecticut | $120 | $80/yr | January 1–March 31, starting the year after you form | $120 | $80 |
| Delaware Year 2 is the $400 annual tax plus a $75 business license if you operate in Delaware. Year 1 includes a prorated license of up to $75. | $110 | $400/yr | June 1 | $185 | $475 |
| District of Columbia | $99 | $300 every 2 years | April 1 of the year after you form, then every 2 years | $99 | $300 |
| Florida $100 for the articles plus a $25 state fee to designate a registered agent. That is not a commercial agent. After May 1 the annual report adds a $400 late fee. | $160 | $138.75/yr | January 1–May 1 of the year after you form | $160 | $138.75 |
| Georgia | $100 online / $110 by mail | $60/yr | Between January 1 and April 1 each year, starting the year after you form | $100 | $60 |
| Hawaii A paper annual report is $15. Expedited formation review is an extra $25. | $50 | $12.50/yr online | The quarter of your registration date. Not due in the year you form. | $50 | $12.50 |
| Idaho The annual report has no fee online. Paper filing adds a $20 manual processing fee. Paper formation is $120. | $100 online | $0 | End of your formation anniversary month | $100 | $0 |
| Illinois | $150 | $75/yr | Before the first day of your anniversary month (the month you formed) each year, starting the year after you form | $150 | $75 |
| Indiana The $32 report is due at the two-year mark, so year 2 is $0. | $95 | $32 every 2 years | Every 2 years, by the end of your formation anniversary month | $95 | $0 |
| Iowa A paper biennial report is $45. Form in an even year and the first report is due the next odd year. | $50 | $30 every 2 years | January 1–April 1 of odd-numbered years, starting the first odd year after you form | $50 | $30 |
| Kansas Paper formation is $90. The information report is $90 online and $110 on paper, and the first one is not due in the year after you form. | $85 online | $90 every 2 years | April 15 of each later year that matches the even or odd year you formed | $85 | $0 |
| Kentucky | $40 | $15/yr | June 30, starting the year after you form | $40 | $15 |
| Louisiana These are the fees in effect October 1, 2026. | $125 | $35/yr | Anniversary of formation | $125 | $35 |
| Maine | $175 | $85/yr | June 1 | $175 | $85 |
| Maryland Year 1 is expedited filing, about $150. The $100 filing takes about 6–8 weeks. | $100-$150 | $300/yr | April 15 | $150 | $300 |
| Massachusetts | $500 | $500/yr | Anniversary of your certificate of organization | $500 | $500 |
| Michigan Year 1 is $50 if you form in October–December. Form in January–September and add the $25 annual statement. | $50 | $25/yr | February 15 | $50 | $25 |
| Minnesota Online and in-person formation are $155. The annual renewal is free if you file it on time. | $135 by mail | $0 | December 31 | $135 | $0 |
| Mississippi The LLC annual report has no filing fee. | $50 | $0 | April 15 | $50 | $0 |
| Missouri Paper formation is $100. Missouri LLCs do not file an annual report. | $45 online | $0 | None | $45 | $0 |
| Montana The annual report fee is waived through 2027 if you file between January 1 and April 15. It is $35 if late. | $35 online | $0 | Between January 1 and April 15 each year, starting the year after you form | $35 | $0 |
| Nebraska Paper formation is $110. A paper biennial report is $30. | $100 online | $25 every 2 years | April 1 of odd-numbered years, starting the odd year after you form | $100 | $25 |
| Nevada Year 1 is the articles, the initial list, and the state business license. | $425 | $350/yr | Last day of your formation anniversary month, every year | $425 | $350 |
| New Hampshire Online filing adds a $2 handling charge. | $100 | $100/yr | April 1 | $100 | $100 |
| New Jersey | $100 | $75/yr | Last day of your anniversary month | $100 | $75 |
| New Mexico The statute sets the articles of organization fee at $50. New Mexico LLCs do not file an annual report. | $50 | $0 | None | $50 | $0 |
| New York Within 120 days you must publish in two newspapers and file a $50 certificate of publication. Newspaper fees are set by the papers, not the state, and often run to several hundred dollars. | $200 | $9 every 2 years | Anniversary month, every 2 years | $200 | $0 |
| North Carolina | $125 | $200/yr | April 15 | $127 | $200 |
| North Dakota | $135 | $50/yr | November 15, starting the year after you form | $135 | $50 |
| Ohio | $99 | $0 | None | $99 | $0 |
| Oklahoma | $100 ($104 by card) | $25/yr | Every year on the anniversary of the date your Articles of Organization were filed | $104 | $25 |
| Oregon | $100 online or by mail | $100/yr | Every year on the anniversary of the date the LLC was filed | $100 | $100 |
| Pennsylvania | $125 | $7/yr | September 30 | $125 | $7 |
| Rhode Island Filing the annual report online adds a $2.50 access fee. A late report adds $25 from June 1. | $150 | $50/yr | February 1–May 1 | $150 | $50 |
| South Carolina Articles of organization are $110 with the Secretary of State. There is no annual report unless the LLC is taxed as a corporation, which adds a $25 minimum license fee. | $110 | $0 | None for a standard LLC | $110 | $0 |
| South Dakota Paper formation is $165. A paper annual report is $70. | $150 online | $55/yr online | Anniversary month | $150 | $55 |
| Tennessee The filing fee is $50 per member, with a $300 minimum. Year 2 is a $300 annual report plus a $100 minimum franchise tax. | $300 minimum | $400+/yr | 1st day of the 4th month after fiscal year close | $300 | $400 |
| Texas Year 2 is $0 under the no-tax threshold. You still file the public information report. | $300 | $0 | May 15 | $300 | $0 |
| Utah | $59 | $18/yr | By the end of your formation anniversary month each year, starting the year after you form | $59 | $18 |
| Vermont | $155 | $45/yr | Within 3 months of your formation anniversary | $155 | $45 |
| Virginia Virginia has no annual report. The $50 is the annual registration fee. | $100 | $50/yr | Last day of your anniversary month | $100 | $50 |
| Washington Year 1 is the $200 online filing plus the $50 business license. Mail filing of the certificate is $180. | $180 by mail / $200 online | $70/yr | Last day of your formation anniversary month | $250 | $70 |
| West Virginia The $25 annual report fee is waived for four years if the LLC qualifies as veteran-owned. | $100 | $25/yr | January 1–July 1, starting the year after you form | $100 | $25 |
| Wisconsin Paper formation is $170. A paper annual report is $40. | $130 online | $25/yr online | The calendar quarter of your formation anniversary | $130 | $25 |
| Wyoming Year 2 is the $60 minimum annual report. It rises if Wyoming assets are over $300,000. | $100 | $60+/yr | First day of your anniversary month | $100 | $60 |
Totals leave out a paid registered agent, a formation service, and local licenses. On a phone, swipe the table sideways for year 1 and year 2.
Cite this table
LLCAtlas, “LLC Filing Fees and Annual Fees by State (2026),” https://llcatlas.com/llc/cost-by-state/, updated October 18, 2026.
Direct link: https://llcatlas.com/llc/cost-by-state/
Official sources
Each fee was read on the state page linked here. Linked state names in the table go to a full cost guide.
- Alabama. Alabama Secretary of State, LLC filings
- Alaska. Alaska Division of Corporations, forms and fees
- Arizona. ACC schedule of fees for LLCs
- Arkansas. Arkansas Secretary of State, LLC forms and fees
- California. California LLC forms and fees (Secretary of State)
- Colorado. Colorado Secretary of State, business fee schedule
- Connecticut. Connecticut Secretary of the State, domestic LLC fees
- Delaware. Division of Corporations fee schedule (August 2026)
- District of Columbia. DC Department of Licensing and Consumer Protection, LLC fees
- Florida. Florida Division of Corporations, LLC instructions
- Georgia. Georgia filing fees and expedited processing
- Hawaii. Hawaii Business Registration Division, LLC fees
- Idaho. Idaho Secretary of State, business forms
- Illinois. LLC forms and fees, including expedited fees (Illinois SOS)
- Indiana. Indiana Register: business filing fee rule
- Iowa. Iowa Secretary of State, business entity fees
- Kansas. Kansas Secretary of State, articles of organization instructions
- Kentucky. Kentucky Secretary of State, business filing fees
- Louisiana. Louisiana Secretary of State, forms and fee schedule
- Maine. Maine Bureau of Corporations, LLC forms and fees
- Maryland. Maryland SDAT fee schedule
- Massachusetts. Massachusetts Corporations Division, filing fees
- Michigan. LARA Corporations Division filing fee schedule
- Minnesota. Minnesota Secretary of State, business filing fee schedule
- Mississippi. Mississippi Secretary of State, business document fees
- Missouri. Missouri Revised Statutes § 347.179
- Montana. Montana Business Services filing fees
- Nebraska. Nebraska Secretary of State, forms and fees
- Nevada. LLC formation packet and fee schedule (Articles, Initial List, State Business License)
- New Hampshire. New Hampshire Secretary of State, LLC forms and fees
- New Jersey. New Jersey Division of Revenue, filing fees
- New Mexico. New Mexico Secretary of State, Business Services (NMSA § 53-19-63)
- New York. New York Department of State, fee schedules
- North Carolina. NC Business Registration fee schedule (incl. expedite and online fees)
- North Dakota. North Dakota Secretary of State, LLC fees
- Ohio. Ohio business filing forms and fee schedule
- Oklahoma. Oklahoma SOS fee schedule
- Oregon. Oregon Business Registry fee schedule (PDF)
- Pennsylvania. Pennsylvania fee schedule
- Rhode Island. Rhode Island Secretary of State, start a business
- South Carolina. South Carolina Secretary of State, articles of organization
- South Dakota. South Dakota Secretary of State, filing fees
- Tennessee. Tennessee SOS forms and fees
- Texas. Form 205 instructions: Certificate of Formation for an LLC
- Utah. Division of Corporations fee schedule
- Vermont. Vermont Secretary of State, fees
- Virginia. Virginia SCC LLC forms and fees
- Washington. Washington SOS fee schedule
- West Virginia. West Virginia Secretary of State, articles of organization
- Wisconsin. Wisconsin Department of Financial Institutions, filing fees
- Wyoming. Wyoming Business Division fee schedule
Related
Questions
What is the cheapest state to form an LLC?
Montana has the lowest year-1 state cost in this table, $35. A low filing fee is not a reason to form there if you live somewhere else. You would still register and pay in your home state.
How much does an LLC cost?
The state fee to file runs from $35 in Montana to $500 in Massachusetts, if you serve as your own registered agent. The second year is a different bill. California is $800. A formation service adds its own fee on top of the state fee.
Which state has the highest LLC annual fee?
California is the highest year-2 state cost in this table, at $800. Massachusetts is $500 to file and $500 every year after. New York's articles are $200, then publication in two newspapers can cost several hundred dollars more.
Do I pay the annual fee in the first year?
Usually not. Year 1 in this table is the fee to form. Year 2 is the next required state fee. Some states, including California and Delaware, do charge a tax in the first year, and those amounts are already in the year-1 column.
Should I form my LLC in the cheapest state?
No, unless you live or operate there. Form in your home state. An out-of-state LLC still has to register as a foreign LLC where you actually work, and you pay both states.