LLC Costs by State: All 50 States Compared
Filing fees, recurring report fees, minimum state entity taxes, and five-year totals. Every figure checked against the state's own fee schedule, statute, or revenue department guidance.
By Edmond Hui · Fees verified July 29, 2026
$232.13Average year-1 cost
$172.50Median year-1 cost
$35Cheapest year 1, Montana
$1,040Priciest year 1, Massachusetts
$103.58Average ongoing per year
| State↑ | Filing Fee↕ | Ongoing / Year↕ | Year-1 Total↕ | 5-Year Total↕ | Source |
|---|---|---|---|---|---|
| AlabamaAL No Annual Report | $200 | $0 No report required | $200 | $200 | SOS ↗ |
| AlaskaAK | $250 | $50/yr $100/2yr · January 2; reporting opens October 2 of the preceding year, and reports postmarked after February 1 incur a late penalty | $300 | $500 | SOS ↗ |
| ArizonaAZ Publication, unpricedCheapest 10, year 1No Annual Report | $50 | $0 No report required | $50 | $50 | SOS ↗ |
| ArkansasAR | $45 | $150/yr $150/yr · On or before May 1 for the preceding calendar year; the report must be received by close of business May 1 or carry a USPS postmark no later than midnight May 1 (postage meter dates are not accepted) | $195 | $795 | SOS ↗ |
| CaliforniaCA Charge above a thresholdEntity TaxPriciest 5 | $70 | $810/yr $20/2yr · Due within 90 days of initial registration and every two years thereafter, filed during the applicable filing period: the calendar month in which the Articles of Organization were filed plus the immediately preceding five calendar months + $800 Annual LLC Tax (minimum franchise tax) California charges an LLC fee on top of that figure, on a ladder that starts at $900 and rises to $11,790 at the top band. It begins at or above $250,000 on the state's own measure of income. A state return is still due below that line. | $880 | $4,120 | SOS ↗ |
| ColoradoCO Cheapest 10, year 1 | $50 | $25/yr $25/yr · In the entity's "Periodic report month"; the report "can be filed two months prior to the Periodic Report month or two months after without any penalty," and "the report is due by the last day of the second month following the Periodic Report Month" | $75 | $175 | SOS ↗ |
| ConnecticutCT | $120 | $80/yr $80/yr · "after January first and before April first" of each calendar year (i.e. by March 31) | $200 | $520 | SOS ↗ |
| DelawareDE No Annual ReportEntity TaxPriciest 5 | $110 | $400/yr No report required + $400 Annual LLC Tax (alternative entity tax) | $510 | $2,110 | SOS ↗ |
| FloridaFL | $125 | $138.75/yr $138.75/yr · Between January 1 and May 1 of each calendar year; "your payment voucher and check or money order must be postmarked and mailed on or before May 1 to avoid a late fee" | $263.75 | $818.75 | SOS ↗ |
| GeorgiaGA | $110 | $60/yr $60/yr · Between January 1 and April 1 of each year ("Each limited liability company registered to do business in this State shall, between January 1 and April 1 of each year, file an annual registration") | $170 | $410 | SOS ↗ |
| HawaiiHI Cheapest 10, year 1 | $50 | $12.50/yr $12.50/yr · By the end of the calendar quarter in which the LLC's registration date falls: registration date Jan 1, Mar 31 → due March 31; Apr 1, Jun 30 → due June 30; Jul 1, Sep 30 → due September 30; Oct 1, Dec 31 → due December 31, each year | $62.50 | $112.50 | SOS ↗ |
| IdahoID No Ongoing Fee | $100 | $0 $0/yr · Before the end of the month in which the LLC's certificate of organization became effective (the anniversary month), each year; the report must be received by the close of business on the final day of that month | $100 | $100 | SOS ↗ |
| IllinoisIL | $150 | $75/yr $75/yr · Before the first day of the LLC's anniversary month in the year in which it is due. Illinois law sets the filing duty and its window, requiring delivery within 60 days immediately preceding that first day; the statute's penalty section states the same deadline as the trigger for delinquency. | $225 | $525 | SOS ↗ |
| IndianaIN | $95 | $15.50/yr $31/2yr · Every other year, in the anniversary month of the LLC's formation | $110.50 | $172.50 | SOS ↗ |
| IowaIA Cheapest 10, year 1 | $50 | $15/yr $30/2yr · Between January 1 and April 1 of each odd-numbered calendar year | $65 | $125 | SOS ↗ |
| KansasKS | $85 | $45/yr $90/2yr · April 15 of the LLC's respective odd or even year (for-profit entities) | $130 | $310 | SOS ↗ |
| KentuckyKY Entity Tax | $40 | from $190/yr $15/yr · Between January 1 and June 30 of each year + $175 Limited Liability Entity Tax (LLET) | from $230 | from $990 | SOS ↗ |
| LouisianaLA | $125 | $35/yr $35/yr · On or before the anniversary date of organization of each limited liability company | $160 | $300 | SOS ↗ |
| MaineME | $175 | $85/yr $85/yr · between January 1st and June 1st | $260 | $600 | SOS ↗ |
| MarylandMD | $100 | $300/yr $300/yr · April 15th | $400 | $1,600 | SOS ↗ |
| MassachusettsMA Priciest 5 | $520 | $520/yr $520/yr · "Every limited liability company must file an annual report with the Corporations Division on or before the anniversary date of the filing of its original certificate of organization." | $1,040 | $3,120 | SOS ↗ |
| MichiganMI Cheapest 10, year 1 | $50 | $25/yr $25/yr · February 15 each year after organization/qualification | $75 | $175 | SOS ↗ |
| MinnesotaMN Charge above a thresholdNo Ongoing Fee | $155 | $0 $0/yr · by December 31 of each calendar year Minnesota charges a Minimum Fee on top of that figure, on a ladder that starts at $260 and rises to $12,830 at the top band. It begins at or above $1,280,000 on the state's own measure of property, payroll and receipts combined. The charge does not reach a single-member LLC that reports only on its owner's individual return. A state return is still due below that line. | $155 | $155 | SOS ↗ |
| MississippiMS Cheapest 10, year 1No Ongoing Fee | $50 | $0 $0/yr · can be filed any time on or after January 1st of each year and are due by April 15th of that year | $50 | $50 | SOS ↗ |
| MissouriMO Cheapest 10, year 1No Annual Report | $50 | $0 No report required | $50 | $50 | SOS ↗ |
| MontanaMT Fee change scheduledCheapest 10, year 1No Ongoing Fee | $35 | $0 $0/yr · Between January 1 and April 15 of each year Montana's $0 annual report fee is a temporary waiver, not a permanent price. It holds for reports filed on or before 15 April 2027, and the fee is $20 from 16 April 2027, so any multi-year total that reaches past that date is understated here. | $35 | $35 | SOS ↗ |
| NebraskaNE Publication, unpriced | $100 | $12.50/yr $25/2yr · Between January 1 and April 1 of each odd-numbered year. Neither s 21-125 nor s 21-151 states a June delinquency date; what s 21-151 provides is that the Secretary of State may administratively dissolve a company that does not deliver its biennial report within sixty days after the due date. | $137.50 | $187.50 | SOS ↗ |
| NevadaNV Charge above a thresholdEntity Tax | $75 | $350/yr $150/yr · On or before the last day of the month in which the anniversary date of its organization occurs + $200 State Business License Nevada charges a Commerce Tax on top of that figure, at 0.051% to 0.331% of the amount above $4,000,000 on the state's own measure of gross revenue. It applies only to the amount over that line, so there is no first amount to quote. | $425 | $1,825 | SOS ↗ |
| New HampshireNH | $100 | $100/yr $100/yr · Between January 1 and April 1 of each year | $200 | $600 | SOS ↗ |
| New JerseyNJ | $100 | $75/yr $75/yr · Due every year on the last day of the month in which the business formation was completed | $175 | $475 | SOS ↗ |
| New MexicoNM Cheapest 10, year 1No Annual Report | $50 | $0 No report required | $50 | $50 | SOS ↗ |
| New YorkNY Entity Tax | $200 | from $29.50/yr $9/2yr · Every two years, during the calendar month in which the original Articles of Organization were filed with the Department of State + $25 Partnership, LLC and LLP Annual Filing Fee | from $479.50 | from $597.50 | SOS ↗ |
| North CarolinaNC | $125 | $200/yr $200/yr · April 15 of each year after the year of creation | $325 | $1,125 | SOS ↗ |
| North DakotaND | $135 | $50/yr $50/yr · Before November sixteenth of each year (i.e. on or before November 15) | $185 | $385 | SOS ↗ |
| OhioOH Charge above a thresholdNo Annual Report | $99 | $0 No report required Ohio charges a Commercial Activity Tax on top of that figure, at 0.26% of the amount above $6,000,000 on the state's own measure of gross receipts. It applies only to the amount over that line, so there is no first amount to quote. | $99 | $99 | SOS ↗ |
| OklahomaOK | $100 | $25/yr $25/yr · On the anniversary date of filing the articles of organization, each year | $125 | $225 | SOS ↗ |
| OregonOR Charge above a threshold | $100 | $100/yr $100/yr · By the limited liability company's anniversary, the day each year exactly one or more years after the date the Secretary of State filed the articles of organization Oregon charges a Corporate Activity Tax on top of that figure, at $250 plus 0.57% of the amount above $1,000,000 on the state's own measure of gross receipts. | $200 | $600 | SOS ↗ |
| PennsylvaniaPA | $125 | $7/yr $7/yr · September 30 (the LLC filing window is January 1 - September 30) | $132 | $160 | SOS ↗ |
| Rhode IslandRI Entity TaxPriciest 5 | $150 | $450/yr $50/yr · February 1 - May 1 + $400 Annual charge (minimum corporate tax) | $600 | $2,400 | SOS ↗ |
| South CarolinaSC No Annual Report | $110 | $0 No report required | $110 | $110 | SOS ↗ |
| South DakotaSD | $150 | $55/yr $55/yr · The 1st day of your anniversary month, every year, starting the year after you form. You can file from two months before, and you are delinquent two months after. | $205 | $425 | SOS ↗ |
| TennesseeTN Entity TaxPriciest 5 | from $300 | from $400/yr from $300/yr · On or before the first day of the fourth month following the close of the LLC's fiscal year - April 1 for a calendar-year LLC. + $100 Franchise and Excise Tax | from $700 | from $2,300 | SOS ↗ |
| TexasTX Charge above a thresholdNo Ongoing Fee | $300 | $0 $0/yr · May 15. "If May 15 falls on a weekend or holiday, the due date will be the next business day." Texas charges a Franchise Tax on top of that figure once it passes $2,650,000 on the state's own measure of gross revenue. The rate, 0.375% to 0.75%, applies to a different base than the one the threshold is measured on, so no figure here predicts the bill. A state return is still due below that line. | $300 | $300 | SOS ↗ |
| UtahUT Cheapest 10, year 1 | $59 | $18/yr $18/yr · On or before the last day of the anniversary month, the calendar month in which the LLC's formation became effective with the Division; the report may be delivered up to 60 days before that day. This rule took effect October 1, 2026, replacing a repealed section that previously governed the report. | $77 | $149 | SOS ↗ |
| VermontVT | $155 | $45/yr $45/yr · Within three months after the expiration of the company's fiscal year - March 31 for a calendar-year LLC. | $200 | $380 | SOS ↗ |
| VirginiaVA | $100 | $50/yr $50/yr · "Your due date is the last day of the month your business was organized or registered" (SCC). Virginia's LLC statute states it as "on or before the last day of the twelfth month next succeeding the month in which it was organized, established, or registered, and by such date in each year thereafter." | $150 | $350 | SOS ↗ |
| WashingtonWA | $200 | $70/yr $70/yr · By the last day of the month in which the business was originally formed or registered | $270 | $550 | SOS ↗ |
| West VirginiaWV | $100 | $25/yr $25/yr · On or before 11:59 PM on June 30 of each year (or every two years if a biennial election is properly made); the state describes the filing window as January 1 through June 30 | $155 | $255 | SOS ↗ |
| WisconsinWI | $130 | $25/yr $25/yr · During the calendar year quarter in which the anniversary of the effective date of the articles of organization occurs - in practice March 31, June 30, September 30 or December 31 depending on the formation quarter | $155 | $255 | SOS ↗ |
| WyomingWY | $100 | from $60/yr from $60/yr · The first day of the anniversary month of formation | from $160 | from $400 | SOS ↗ |
Full cost breakdown for your state
Each state page itemises every published fee, shows the first-year and five-year totals, and names the primary source behind each number.
Alabama$200Alaska$300Arizona$50Arkansas$195California$880Colorado$75Connecticut$200Delaware$510Florida$263.75Georgia$170Hawaii$62.50Idaho$100Illinois$225Indiana$110.50Iowa$65Kansas$130Kentuckyfrom $230Louisiana$160Maine$260Maryland$400Massachusetts$1,040Michigan$75Minnesota$155Mississippi$50Missouri$50Montana$35Nebraska$137.50Nevada$425New Hampshire$200New Jersey$175New Mexico$50New Yorkfrom $479.50North Carolina$325North Dakota$185Ohio$99Oklahoma$125Oregon$200Pennsylvania$132Rhode Island$600South Carolina$110South Dakota$205Tennesseefrom $700Texas$300Utah$77Vermont$200Virginia$150Washington$270West Virginia$155Wisconsin$155Wyomingfrom $160
The states where the filing fee is not the real cost
7 states charge a minimum entity-level tax that the Secretary of State does not collect and most fee comparisons therefore omit. In the largest cases it is several times the filing fee.
| State | Charge | Minimum per year |
|---|---|---|
| California | Annual LLC Tax (minimum franchise tax) | $800 |
| Delaware | Annual LLC Tax (alternative entity tax) | $400 |
| Rhode Island | Annual charge (minimum corporate tax) | $400 |
| Nevada | State Business License | $200 |
| Kentucky | Limited Liability Entity Tax (LLET) | $175 |
| Tennessee | Franchise and Excise Tax | $100 |
| New York | Partnership, LLC and LLP Annual Filing Fee | $25 |
Methodology & data notes
Every figure in this table was verified on July 29, 2026 against primary sources only: each state's official Secretary of State fee schedule, the governing statute, and where a state-level tax applies, the state revenue or franchise tax authority. Commercial formation-service and blog sources were excluded. Figures a state does not publish are shown as an em dash rather than estimated.
Filing Fee is the online rate where a state offers online filing, because that is what most filers pay; where the paper rate differs it is shown on the state page. Ongoing / Year annualises the recurring cost (an annual report fee as charged, a biennial fee halved) and adds any minimum entity-level tax. Year-1 Total is the filing fee plus one year of that recurring cost, plus mandatory publication where a state requires it. 5-Year Total is the filing fee plus five years of recurring cost, which avoids the question of whether a given state's first report falls in year one or year two.
Registered-agent service is excluded from every figure here. It is a commercial product, not a state charge, and runs $50, $300 a year; most states let you act as your own agent for free if you have a physical in-state address. To include it, use the true cost calculator.
Known limitations: 5 states carry a confidence caveat, Illinois, Michigan, Mississippi, New Hampshire, New Mexico. The specific uncertainty is documented on each state's page.
Cite this study
This dataset is free to republish under a Creative Commons Attribution (CC BY 4.0) license. Journalists and researchers are welcome to cite the figures with a link back.
MyStateLLC LLC Cost by State (2026). Filing fees, annual fees, state entity taxes, and five-year totals for all 50 states. Source: each state's official Secretary of State fee schedule and revenue authority. Available at: https://www.mystatellc.com/research/llc-costs-by-state
<p>Source: <a href="https://www.mystatellc.com/research/llc-costs-by-state">MyStateLLC LLC Cost by State</a>, based on each state's official Secretary of State fee schedule and revenue authority.</p>
Frequently Asked Questions
Sources
Each entry below is a document recorded in our verified sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.
- Florida law: Fla. Stat. § 605.0212(3) (report due date)
- Illinois statute: 805 ILCS 180/50-1(b) (annual report filing window)
- Illinois statute: 805 ILCS 180/50-15(a)(1) (annual report delinquency)
- Louisiana law: La. R.S. 12:1308.1(A) (report due date)
- Nebraska law: Neb. Rev. Stat. s 21-125 (report due date)
- Oklahoma law: 18 O.S. § 2055.2(B) (report due date)
- Oregon law: ORS 63.001(1)(a), ORS 63.787(1) (report due date)
- Tennessee law: T.C.A. § 48-249-1017 (report due date)
- Utah statute: Utah Code § 16-1a-212(1)(a), (5)(a) (annual report due date, effective October 1, 2026)
- Utah statute: § 48-3a-212 (repealed annual report section)
- Virginia statute: Code of Virginia § 13.1-1062 (annual registration fee due date)
- Vermont law: 11 V.S.A. § 4033(c) (report due date)