LLC Cost Comparison Calculator
Compare formation fees and total annual costs for any two states, side by side. See 1-year, 3-year, and 5-year cost breakdowns for all 50 states.
Delaware
Wyoming
Small business counts: SBA Office of Advocacy, 2025 State Profiles
A figure shown as "from" is the least the state can charge, not a price. Tennessee's report is $300 for up to six members and $50 for each member above six, its franchise tax is the greater of $100 or 0.25% of Tennessee net worth, Wyoming's report is the greater of $60 or $.0002 per dollar of in-state assets, Kentucky's entity tax is $175 up to $3 million of gross receipts and graduated above it, and New York's annual filing fee is graduated on New York source gross income. A total that contains one of those is shown as "from" for the same reason. Costs include every mandatory state charge: the filing fee, the report fee (annualised where a state files biennially), any state entity-level tax shown in its own row above, a one-time publication cost where the state publishes a rate for it, and any one-time registration charge a state requires before the LLC may trade. Two exclusions follow from that wording. Arizona and Nebraska require a newspaper notice and publish no rate for it, so no newspaper cost is carried for either and their totals are not the whole cost wherever a notice is needed. In Arizona a notice is needed only where the LLC's statutory agent has a street address outside Maricopa and Pima Counties, the counties where the state currently posts it online for free. Alaska's $50 annual state business licence is a separate charge from the Secretary of State fees and is not carried here either. Annualising makes the 1, 3 and 5 year rows a cost of ownership rather than a payment schedule: a biennial state charges its whole report fee in the years it falls due and nothing in between. Entity-level taxes that only apply after a corporate election, or above an owner or income threshold, are excluded and flagged on the state's own cost page. New York's figure includes its $50 Certificate of Publication fee and our own estimate for the two required newspapers, which is neither a floor nor a total. The newspapers set their own rates, and we found no published rate for the required daily paper, so no total can be given. Ask the newspapers your county clerk designates for quotes before you budget. Every fee was verified against the state's own fee schedule, statute, or revenue authority on 29 July 2026. Excludes registered agent and legal fees. For informational purposes only, not legal or tax advice.
LLC filing fees and annual costs by state: why it matters
Where you form your LLC affects your startup cost, annual compliance fees, and sometimes your tax obligations. Most small businesses should simply form in the state where they operate (see the best state to form an LLC for your business type). Forming in a different state means you'll likely need to register as a foreign LLC in your home state anyway, paying fees in both states. However, if you're choosing between states where you genuinely operate, or managing a multi-state business, the cost differences can be significant.
- Formation fees range from $35 (Montana) to $520 (Massachusetts) for a standard LLC filing. Tennessee charges at least $300. New York adds a mandatory newspaper publication on top of its $200 filing fee: six weeks in two newspapers designated by the county clerk, at rates the newspapers set, then a $50 Certificate of Publication. We found no published rate for the required daily paper, so no total can be given, and the large New York City figures quoted online could not be traced to an official source
- 10 states cost nothing per year to keep an LLC in good standing (Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, New Mexico, Ohio, South Carolina, Texas), though several still require the filing itself
- States like Delaware and Wyoming are popular for their legal protections, but require foreign registration in your home state. Adding cost. Delaware also owes a flat $400 annual tax despite filing no annual report
- Biennial states (Alaska, California, Indiana, Iowa, Kansas, Nebraska, New York) charge every two years, not annually
The stakes are real: per U.S. Bureau of Labor Statistics Business Employment Dynamics data, 77.9% of new private-sector establishments survive their first year, but only 51.4% are still operating after five years. Which is exactly why this calculator shows 5-year totals, not just the upfront filing fee (source, retrieved 2026-07-16).
See the full state-by-state breakdown in our Business Survival Rates by State report.
LLC filing fees by state: all 50 states
The calculator above answers "these two states". This is the whole board. Every fee was verified against the state's own fee schedule, statute, or revenue authority on 2026-07-29. Sort by any column, and follow a state name through to its full cost breakdown.
| 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, by agent's countyCheapest 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 | $51 | $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 | $63.50 | $113.50 | 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 1 | $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. Five-year totals on this site charge $20 for each report due after that date. | $35 | $115 | 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 Publication, unpricedEntity Tax | $200 | $4.50 to $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 $279.50 + newspapers | from $397.50 + newspapers | 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 | $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 annualized total revenue, a line set for reports due in 2026 and 2027. The rate is 0.75% for most businesses and 0.375% for businesses primarily in retail or wholesale trade. It 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 ↗ |
What is the cheapest state to form an LLC?
On the filing fee alone it is Montana at $35, against $520 in Massachusetts. The filing fee is the wrong number to decide on, though, because it is paid once and the report fee and any entity-level tax are paid every year the LLC exists. Ranked on five years of ownership instead, the ten cheapest states are:
- Arizona, $50 over five years ($50 in year one) plus a newspaper notice, unless your statutory agent's address is currently in Maricopa or Pima County. In those counties the state posts the notice online for free. Elsewhere Arizona publishes no rate for it, so no dollar figure for it is included above. Budget for it before treating this total as the cost.
- Missouri, $50 over five years ($50 in year one)
- Mississippi, $50 over five years ($50 in year one)
- New Mexico, $50 over five years ($50 in year one)
- Ohio, $99 over five years ($99 in year one)
- Idaho, $100 over five years ($100 in year one)
- South Carolina, $110 over five years ($110 in year one)
- Hawaii, $113.50 over five years ($63.50 in year one)
- Montana, $115 over five years ($35 in year one)
- Iowa, $125 over five years ($65 in year one)
One caveat decides this question for most readers: the cheapest state is only cheapest if you actually operate there. Form in one state and trade in another and the second state expects a foreign LLC registration, on top of its own annual report. That registration is not a wash. In 17 states it costs exactly the domestic filing fee, but in 25 it costs more, sometimes several times more: Arkansas charges $270 to register a foreign LLC against $45 to form one and Mississippi charges $250 to register a foreign LLC against $50 to form one. Only 3 charge less, and 5 are left out of that count entirely: the published foreign fee does not say whether it is the online or the paper price, and in those states the two answers disagree. See should you form your LLC out of state for when the exception is real.
LLC annual fees by state
The recurring number is the report fee plus any entity-level tax that reaches a single-member LLC taxed by default, with biennial states annualised so the figures compare. A multi-member LLC can owe more, and the two states that do it do it differently: Vermont charges $250 to any LLC treated as a partnership, while New Jersey charges $150 per owner but only above two owners and only where there is New Jersey source income. Neither reaches a single-member LLC, so neither is in the figures below. 10 states charge nothing per year at all: Alabama, Arizona, Idaho, Minnesota, Missouri, Mississippi, New Mexico, Ohio, South Carolina, Texas. 6 of those ask for no annual report either (Alabama, Arizona, Missouri, New Mexico, Ohio, South Carolina). The rest require the filing and charge nothing for it, which still leaves a deadline you can miss. South Carolina's exemption is narrower than the others: it holds at the Secretary of State and only for a pass-through LLC. One that elects corporate treatment files a CL-1 and an annual licence fee.
"No annual report" is not the same claim as "no annual cost", and one state sits in the gap: Delaware files no report and still owes $400 a year. Any list of "states with no annual report" that reads as a list of free states has that backwards.
At the other end, each of the 5 priciest states costs more every year than 49 of the 50 cost to form in the first place:
- California, $810 a year, of which $800 is the Annual LLC Tax (minimum franchise tax)
- Massachusetts, $520 a year
- Rhode Island, $450 a year, of which $400 is the annual charge
- Delaware, $400 a year, of which $400 is the Annual LLC Tax (alternative entity tax)
- Tennessee, at least $400 a year, of which $100 is the Franchise and Excise Tax
Annual report deadlines and late penalties vary just as widely as the fees. See annual report deadlines and fees for all 50 states for the dates.
Sources
12 documents
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)
How to compare LLC costs between two states
Pick two states
Select any two states from the dropdowns to compare them side by side.
See upfront costs
The formation fee is the one-time state filing fee to create your LLC.
Check ongoing costs
Annual report fees repeat every year (or every 2 years in biennial states). 7 states have no annual report at all.
Compare 5-year totals
The cost table shows 1, 3, and 5-year totals so you can spot long-term savings.
Frequently Asked Questions
Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.