How much does it cost to start an LLC?

The state formation fee ranges from $35 in Montana to $500 in Massachusetts, with most states between $50 and $150. That is the only mandatory startup cost in most states; formation services, registered agents, EINs, and operating agreements are optional extras. A few states add required items at formation, like Nevada's initial list and business license, which push its real cost to $425.

Which states have no annual fee for LLCs?

Ohio, Missouri, New Mexico, Arizona, South Carolina, and Alabama have no recurring report for LLCs. Idaho, Minnesota, Mississippi, and Montana require a report but charge nothing when filed on time. Watch the exceptions that claw it back: Delaware has no report but a $300 flat annual tax, and California charges an $800 franchise tax no matter what.

What is the cheapest state to form an LLC?

By sticker price, Kentucky at $40 formation with a $15 annual report, or Montana at $35 with a currently waived on-time report fee. But the cheapest state for most people is their home state: registering a Wyoming or Delaware LLC while operating elsewhere means paying two states, a foreign registration, and two registered agents.

Why is California so expensive for LLCs?

The formation filing is only $70 and the biennial statement $20, but every California LLC owes an $800 annual franchise tax to the Franchise Tax Board regardless of income, plus a gross-receipts fee once California income passes $250,000. The franchise tax is the real cost of a California LLC.

Did any state LLC fees change recently?

Yes, several changes most guides have missed: Kansas cut formation from $160 to $75 and its report to $5 online effective February 27, 2026. Louisiana rises to $125 formation and $35 reports on October 1, 2026. Pennsylvania's $7 annual report only began in 2025. Vermont has been $155 and $45 since mid-2023, and South Dakota's report rose to $55 online.

LLC Cost by State: Every Filing Fee and Annual Fee, From the Official Schedules

Forming an LLC costs between $35 and $500 depending on the state, and the recurring costs range from nothing at all to an $800 annual tax. Every figure below was verified against the state's own fee schedule or fee statute in July 2026, which matters more than usual right now: Kansas cut its fees by more than half in February 2026, Louisiana raises its fees this October, and most fee tables floating around the internet still show Vermont and South Dakota numbers that died years ago.

NO REPORT no recurring report requirement TAX a mandatory recurring tax beyond the report CHANGE a fee or rule change is pending or recent

State ↕	Formation fee ↕	Recurring report ↕	Due date and notes	Source
Alabama NO REPORT TAX	$200	None	No annual report (the short-lived SOS report was repealed effective Oct 1, 2024) Plus: Business Privilege Tax return, but tax years starting 2024 or later are fully exempt when the tax due is $100 or less, so most small LLCs owe nothing.	official source
Alaska	$250	$100 biennial	January 2 every two years, on the formation-year schedule ($137.50 if delinquent)	official source
Arizona NO REPORT	$50 $85 expedited, which online filing includes	None	No annual report for LLCs	official source
Arkansas	$50	$150 annual	May 1: the annual LLC franchise tax report, a flat $150 combined filing ($5 online processing fee)	official source
California TAX	$70	$20 biennial	Statement of Information: within 90 days of formation, then every 2 years in the anniversary-month window Plus: $800 annual franchise tax (FTB), due the 15th day of the 4th month each year, regardless of income; plus a gross-receipts fee only above $250,000 of California income.	official source
Colorado	$50 Online filing only	$25 annual	The anniversary month, with a 2-month grace window either side ($50 late fee after)	official source
Connecticut	$120	$80 annual	January 1 to March 31 each year	official source
Delaware NO REPORT TAX	$110	None	No annual report for LLCs Plus: $300 flat annual tax due on or before June 1 ($200 penalty plus interest if late).	official source
Florida	$125 $100 filing plus the required $25 registered agent designation	$138.75 annual	May 1 (opens Jan 1; $400 late fee, dissolution by the third Friday of September)	official source
Georgia	$100 $110 by paper	$50 annual	Annual registration, January 1 to April 1 ($60 by mail)	official source
Hawaii	$50	$15 annual	The calendar quarter containing the formation anniversary	official source
Idaho	$100 Paper adds a $20 manual processing fee	$0 annual	The end of the anniversary month (no fee when filed on time)	official source
Illinois	$150	$75 annual	Before the first day of the anniversary month ($100 penalty 60+ days late)	official source
Indiana	$100 Paper fee; online via INBiz runs slightly lower	$32 biennial	Business entity report: the end of the anniversary month every 2 years ($50 by mail)	official source
Iowa	$50	$30 biennial	January 1 to April 1 of odd-numbered years ($45 by mail)	official source
Kansas CHANGE	$75 Cut from $160 effective Feb 27, 2026; most guides are stale	$5 biennial	Information report due April 15 of the odd or even year matching the formation year ($25 paper) Change: Fees dropped sharply effective Feb 27, 2026 (formation $160 to $75, report to $5 online).	official source
Kentucky TAX	$40	$15 annual	January 1 to June 30 each year Plus: Kentucky LLET (limited liability entity tax), minimum $175, filed with the Department of Revenue.	official source
Louisiana CHANGE	$100 Rises to $125 on Oct 1, 2026 (Act 921 of 2026)	$30 annual	On or before the anniversary date Change: Formation $125 and report $35 effective Oct 1, 2026.	official source
Maine	$175	$85 annual	June 1	official source
Maryland	$100 3% card fee on online payments; optional $50 expedite	$300 annual	April 15	official source
Massachusetts	$500 $520 filed online or by fax ($20 expedite fee)	$500 annual	On or before the anniversary date of organization	official source
Michigan	$50	$25 annual	February 15	official source
Minnesota	$155 $135 by mail	$0 annual	Once every calendar year (by December 31)	official source
Mississippi	$50 Online filing only	$0 annual	April 15 (filed on or after January 1)	official source
Missouri NO REPORT	$50 $105 by paper	None	No annual report for LLCs	official source
Montana CHANGE	$35 Online filing only	$0 annual	April 15 (fee currently waived if filed before April 15; $35 after) Change: The $0 on-time fee is an SOS waiver policy that could end.	official source
Nebraska	$100 $110 filed in office	$25 biennial	Odd-numbered years, by April 1 ($30 paper)	official source
Nevada	$425 $75 articles + mandatory $150 initial list + $200 state business license	$350 annual	Last day of the anniversary month ($150 annual list + $200 license renewal)	official source
New Hampshire	$100 Small online surcharge may apply	$100 annual	January 1 to April 1 ($50 late fee after)	official source
New Jersey	$125	$75 annual	Last day of the anniversary month	official source
New Mexico NO REPORT	$50 Online filing only	None	No annual report for LLCs	official source
New York TAX	$200	$9 biennial	The calendar month the articles were filed, every 2 years Plus: One-time publication requirement (LLC Law 206): two newspapers for six weeks plus a $50 certificate fee; newspaper costs vary by county.	official source
North Carolina	$125	$200 annual	April 15 of each year after the year of creation ($203 online with card)	official source
North Dakota	$135	$50 annual	November 15	official source
Ohio NO REPORT	$99	None	No annual report for LLCs	official source
Oklahoma	$100	$25 annual	The anniversary date of registration	official source
Oregon	$100	$100 annual	The anniversary of the original filing	official source
Pennsylvania CHANGE	$125 Waived for qualifying veteran or reservist owned businesses	$7 annual	January 1 to September 30 (requirement began in 2025) Change: Administrative dissolution enforcement begins with 2027 reports.	official source
Rhode Island	$150	$50 annual	February 1 to May 1 ($25 late penalty from June 1)	official source
South Carolina NO REPORT	$110	None	No SOS annual report for LLCs (LLCs electing corporate taxation file with the Department of Revenue instead)	official source
South Dakota CHANGE	$150 $165 by paper	$55 annual	First report by February 1 of the year after formation, then the same date annually ($70 paper; $50 late fee) Change: Due-date system changes Jan 1, 2027 to an elected anniversary-month or January 31 filing.	official source
Tennessee TAX	$300 $50 per member: minimum $300, maximum $3,000	$300 annual	First day of the fourth month after fiscal year end (min $300, plus $50 per member over 6) Plus: Franchise and excise tax with a $100 minimum applies to all LLCs registered in Tennessee, active or not.	official source
Texas TAX	$300	$0 annual	May 15: franchise tax filing with the Comptroller (no SOS report) Plus: Franchise tax applies above the no-tax-due threshold ($2,650,000 revenue for 2026); at or below it, only the free Public Information Report is due.	official source
Utah	$59	$18 annual	The entity's anniversary date ($10 late fee)	official source
Vermont TAX	$155 Raised from $125 in June 2023; many guides are stale	$45 annual	Within 3 months after fiscal year end (Jan 1 to Apr 1 for calendar-year LLCs) Plus: Vermont Business Entity Income Tax: $250 minimum for LLCs taxed as pass-throughs.	official source
Virginia	$100	$50 annual	Annual registration fee due the last day of the anniversary month ($25 penalty if late; no separate report filing)	official source
Washington	$180 Plus an online processing fee; $10 initial report bundled at formation	$70 annual	Last day of the month the business was formed ($95 if delinquent)	official source
West Virginia	$100 Waived for veteran-owned organizations	$25 annual	January 1 to June 30 ($50 late fee after; fee waived 4 years for veteran-owned)	official source
Wisconsin	$130 $170 by paper	$25 annual	The end of the calendar quarter of the anniversary date ($40 paper)	official source
Wyoming	$100	$60 annual	The anniversary month: license tax of $60 or 0.02 cents per dollar of Wyoming assets, whichever is greater	official source
District of Columbia	$99	$300 biennial	First report by April 1 of the year after registration, then every 2 years	official source

The patterns the table hides

No recurring report at all

Six states skip the recurring report entirely, and four more charge nothing when you file on time.

No report: Ohio, Missouri, New Mexico, Arizona, South Carolina, Alabama. Free on-time report: Idaho, Minnesota, Mississippi, Montana.

The tax is the real cost

In several states the report fee is a rounding error next to a mandatory tax that exists regardless of income.

California $800 franchise tax. Delaware $300 flat annual tax. Tennessee $100 minimum franchise and excise. Vermont $250 minimum entity tax. Kentucky $175 minimum LLET.

2026 changes most guides missed

Fee tables age badly. These moved recently or move soon.

Kansas: cut to $75 and $5 (Feb 2026). Louisiana: rises to $125 and $35 (Oct 2026). Pennsylvania: new $7 annual report since 2025. South Dakota: report now $55, and its due-date system changes again in 2027.

The expensive outliers

A few states charge dramatically more than the middle of the pack at every step.

Massachusetts: $500 to form, $500 every year. Nevada: $425 to start, $350 per year. Maryland and DC: $300 reports. North Carolina: $200 report on a $125 formation.

Why "form in Wyoming" is usually bad math

Low-fee states advertise well, but an LLC generally must register as a foreign LLC in every state where it actually does business, at that state's fees, with a registered agent there too. A Wyoming LLC running a business in Illinois pays Wyoming and Illinois, plus two agents. Unless you have a specific reason and advice to match, the practical default is your home state. Our registered agent guide covers the agent piece, including when self-serving is fine.

Comparing formation services?

Every service pays the same state fees you see above. What differs is what they charge on top, and what their $0 tiers leave out.

See the comparison

Frequently asked questions

Are these fees what formation services charge?

No. These are the state's own mandatory fees, which you pay whether you file yourself or use a service. Formation services charge their fee on top, from $0 plus state fees for bare filing to a few hundred dollars for bundles.

What happens if I skip the annual report?

Late fees first, then administrative dissolution: the state shuts your LLC down on paper. Florida adds a $400 late fee and dissolves non-filers in September; Texas forfeits entities that skip the franchise filing. Reinstatement is possible but costs more than filing on time ever would.

Do I also pay the state where I live if my LLC is formed elsewhere?

Almost always yes, through foreign LLC registration, which typically costs as much as or more than domestic formation and carries the same recurring obligations. That is why the home-state default is hard to beat for an operating business.

How current is this table?

Every figure was checked against the official fee schedule, form, or fee statute in July 2026, including the 2026 Kansas reduction and the pending Louisiana increase. Fees change by legislation and rulemaking, so verify with the state before filing; the source link on each row goes to the official page we used.

Figures verified against each state's Secretary of State fee schedule, official filing forms, or fee statutes. Where a state's website blocks retrieval, the controlling statute on the official legislature site was used (Nevada, New Hampshire, Louisiana).

This page is general educational information, not legal or tax advice. State fees and requirements change; verify with your state's filing office before filing. Consult an attorney or tax professional about entity choice for your situation.