LLC cost by state: all 50 states compared
Every state’s Articles of Organization filing fee, its annual or biennial report charge, its franchise-tax or minimum-tax position, the computed first-year total, and the fee to register a foreign LLC. Search to filter; the nine states with full guides are linked.
| State | Filing fee | Annual / biennial fee | Due pattern | Franchise / min tax | First-year total* | Foreign LLC fee |
|---|---|---|---|---|---|---|
| Alabama | $200 | $0 (report required) | Business Privilege Tax return due annually, 2.5 months after the tax year starts | Varies (income-based) | $225 | $150 |
| Alaska | $250 | $100 / 2 yrs | Due January 2 every other year | — | $250 | $350 |
| Arizona | $50 | None | No annual report | — | $50 | $150 |
| Arkansas | $45 | None | Franchise tax report due May 1 | $150/yr min | $195 | $270 |
| California | $70 | $20 / 2 yrs | Statement of Information: within 90 days of filing, then every 2 years by the end of the anniversary month | $800/yr min | $890 | $70 |
| Colorado | $50 | $25 / year | Periodic Report due by the end of the anniversary month | — | $75 | $100 |
| Connecticut | $120 | $80 / year | Annual report due March 31 | — | $200 | $120 |
| Delaware | $110 | None | No annual report; the LLC tax is due June 1 | $300/yr min | $410 | $200 |
| Florida | $125 | $138.75 / year | Annual report due May 1 (file January 1 – May 1) | — | $263.75 | $125 |
| Georgia | $100 | $50 / year | Annual registration due April 1 (file January 1 – April 1) | — | $150 | $235 |
| Hawaii | $51 | $15 / year | Annual report due in the quarter of the registration anniversary | — | $66 | $50 |
| Idaho | $100 | $0 (report required) | Annual report due by the end of the anniversary month | — | $100 | $100 |
| Illinois | $150 | $75 / year | Annual report due before the 1st day of the anniversary month | — | $225 | $150 |
| Indiana | $100 | $32 / 2 yrs | Business Entity Report due by the end of the anniversary month, every 2 years | — | $100 | $75 |
| Iowa | $50 | $30 / 2 yrs | Biennial report due April 1 of odd-numbered years | — | $50 | $100 |
| Kansas | $85 | $90 / 2 yrs | Biennial report due April 15 every two years | — | $85 | $115 |
| Kentucky | $40 | $15 / year | Annual report due June 30 | $175/yr min | $230 | $90 |
| Louisiana | $100 | $35 / year | Annual report due by the anniversary date | — | $135 | $125 |
| Maine | $175 | $85 / year | Annual report due June 1 | — | $260 | $250 |
| Maryland | $100 | $300 / year | Annual report / Personal Property Return due April 15 | — | $400 | $100 |
| Massachusetts | $500 | $500 / year | Annual report due by the anniversary date | — | $1,000 | $500 |
| Michigan | $50 | $25 / year | Annual statement due February 15 | — | $75 | $50 |
| Minnesota | $155 | $0 (report required) | Annual renewal due December 31 | — | $155 | $205 |
| Mississippi | $50 | $0 (report required) | Annual report due April 15 | — | $50 | $250 |
| Missouri | $50 | None | No annual report | — | $50 | $105 |
| Montana | $35 | $0 (report required) | Annual report due April 15 | — | $35 | $70 |
| Nebraska | $100 | $10 / 2 yrs | Biennial report due April 1 of odd-numbered years | — | $100 | $100 |
| Nevada | $75 | $350 / year | Annual List + state Business License due the last day of the anniversary month | — | $425 | $75 |
| New Hampshire | $100 | $100 / year | Annual report due April 1 | — | $200 | $100 |
| New Jersey | $125 | $75 / year | Annual report due by the end of the anniversary month | — | $200 | $100 |
| New Mexico | $50 | None | No annual report | — | $50 | $100 |
| New York | $200 | $9 / 2 yrs | Biennial statement due in the original filing month, every 2 years | — | $200 | $250 |
| North Carolina | $125 | $200 / year | Annual report due April 15 | — | $325 | $250 |
| North Dakota | $135 | $50 / year | Annual report due November 15 | — | $185 | $135 |
| Ohio | $99 | None | No annual report | — | $99 | $99 |
| Oklahoma | $100 | $25 / year | Annual certificate due on the anniversary date | — | $125 | $300 |
| Oregon | $100 | $100 / year | Annual report due on the anniversary date | — | $200 | $275 |
| Pennsylvania | $125 | $7 / year | Annual report due September 30 | — | $132 | $250 |
| Rhode Island | $150 | $50 / year | Annual report due May 1 | $400/yr min | $600 | $150 |
| South Carolina | $110 | None | No annual report for a default-tax-status LLC | — | $110 | $110 |
| South Dakota | $150 | $55 / year | Annual report due the 1st day of the anniversary month | — | $205 | $750 |
| Tennessee | $300 | $300 / year | Annual report due the 1st day of the 4th month after fiscal year end (April 1 for calendar-year filers) | $100/yr min | $700 | $300 |
| Texas | $300 | $0 (report required) | No Secretary of State annual report; Public Information Report due with the franchise tax filing, May 15 | — | $300 | $750 |
| Utah | $59 | $18 / year | Annual renewal due by the anniversary date | — | $77 | $59 |
| Vermont | $155 | $45 / year | Annual report due within 3 months after fiscal year end (March 31 for calendar-year filers) | $250/yr min | $450 | $155 |
| Virginia | $100 | $50 / year | Annual registration fee due by the end of the anniversary month | — | $150 | $100 |
| Washington | $200 | $70 / year | Annual report due by the end of the anniversary month | — | $270 | $200 |
| West Virginia | $100 | $25 / year | Annual report due July 1 | — | $125 | $150 |
| Wisconsin | $130 | $25 / year | Annual report due by the end of the formation quarter | — | $155 | $100 |
| Wyoming | $100 | $60 / year | Annual report due the 1st day of the anniversary month | — | $160 | $150 |
*First-year total = filing fee + any mandatory first-year charge (Alabama’s name reservation; California’s initial Statement of Information; Nevada’s Initial List + Business License — Nevada’s $350/yr renewal starts in year two, so Nevada’s first-year total is the full $425 day-one payment, not $425 plus a renewal) + the recurring report fee when it is annual + any franchise-tax minimum. It excludes optional costs such as a hired registered agent, publication (New York, Arizona, Nebraska), and expedited processing. Alabama’s income-based Business Privilege Tax varies and is excluded.
How to read this table
Filing fee is the one-time Articles of Organization charge for a domestic LLC, at the standard (usually online) rate. Annual / biennial fee is the Secretary of State report, registration, or statement fee — states with “$0 (report required)” still require the paperwork. Franchise / min tax is a separate state tax floor some states impose on LLCs; where it is income-based with no true minimum (Alabama), the table says so rather than inventing a number. First-year total combines the filing fee, mandatory first-year filings, an annual (not biennial) report fee, and any tax minimum — optional costs like a hired registered agent are excluded and covered in the registered agent guide.
Two structural patterns are worth seeing in the full table. First, the filing fee and the ongoing fee are barely related: Massachusetts tops both ($500/$500), but California pairs a cheap $70 filing with the country’s heaviest $800 annual tax, while Texas pairs a steep $300 filing with $0 of ongoing state charges for most businesses. Second, a cluster of states — Arizona, Missouri, New Mexico, Ohio, South Carolina — charge nothing at all after formation, which is why long-run cost, not the filing fee, should drive the choice when you genuinely can form in more than one state.
Most expensive states for an LLC
Massachusetts ($500 + $500/yr), California ($800/yr tax), and Tennessee (per-member minimums) top the cost table — see what drives each one and what, if anything, offsets it: See the most expensive states →
Educational information only. LLC Cost Guide is not a law firm, accounting firm, or filing service, and nothing on this page is legal or tax advice. Fees and deadlines change; confirm the current figures with your Secretary of State (or Division of Corporations) before filing, and consult a licensed attorney or CPA for advice about your specific situation.