Forming an LLC costs between $35 (Montana) and $500 (Massachusetts) in state filing fees; the typical fee is $100, and 47 of the 51 filing offices (the 50 states and DC) charge $200 or less. Keeping it costs more or less depending on the state: ten states charge a basic LLC no yearly filing fee at all, while California's $800 annual tax and Massachusetts's $500 annual report make them the most expensive to stay in. The table below gives every state's figures with their official sources.
What you pay to form an LLC
The fixed cost is the state's fee for filing the articles of organization (or certificate of formation). A few states add more at the start:
- Nevada requires an initial list of managers and a state business license with the articles, so starting there costs far more than the articles fee alone.
- New York requires most new LLCs to publish a notice in two newspapers for six weeks and then file a certificate of publication. The newspapers' charges, which vary by county, often cost more than the filing.
- Arizona and Nebraska also require a published notice of formation; in Arizona the Commission publishes it for free when the statutory agent is in Maricopa or Pima County.
- Alabama requires a name reservation before you file.
- Tennessee charges $50 per member, with a $300 minimum.
Optional extras: a name reservation, expedited processing, and certified copies, each with its own state fee.
What you pay every year
Most states charge a fee with a yearly or two-yearly report that keeps the LLC on the active list. On top of that, some states charge LLCs a tax that does not depend on profit: California's $800 annual LLC tax (Franchise Tax Board), Delaware's annual LLC tax (Division of Corporations), Rhode Island's $400 minimum tax and Tennessee's franchise tax minimum. Other states tax only larger businesses, such as the Texas franchise tax: an LLC under its revenue threshold owes nothing but still files the yearly report.
Costs the state does not set
- A registered agent service, if you do not act as your own agent. Commercial agents charge a yearly fee.
- The EIN is free. The IRS never charges for one.
- Local business licenses and permits, which depend on your city, county and line of business.
- A formation service or a lawyer, both optional: the state fee is the same whoever files.
LLC costs by state
| State | To file | Every year to keep it | Yearly filing and tax | Sources |
|---|---|---|---|---|
| Alabama | $225 | $0 | None for LLCsTax: Business Privilege Tax | filing, report, taxchecked 2026-10-26 |
| Alaska | $250 | $100 every two years | Biennial Report, $100, every two years | filing, reportchecked 2026-10-26 |
| Arizona | $50 | $0 | None for LLCs | filing, reportchecked 2026-10-26 |
| Arkansas | $45 | $150 a year | Annual Franchise Tax Report, $150, every yearTax: Annual Franchise Tax | filing, report, taxchecked 2026-10-26 |
| California | $70 | $800 a year plus $20 every two years | Statement of Information (Form LLC-12), $20, every two yearsTax: Annual LLC tax | filing, report, taxchecked 2026-10-26 |
| Colorado | $50 | $25 a year | Periodic Report, $25, every year | filing, reportchecked 2026-10-26 |
| Connecticut | $120 | $80 a year | Annual Report, $80, every year | filing, reportchecked 2026-10-26 |
| Delaware | $110 | $400 a year | None for LLCsTax: LLC annual tax | filing, report, taxchecked 2026-10-26 |
| District of Columbia | $99 | $300 every two years | Biennial Report, $300, every two yearsTax: Unincorporated Business Franchise Tax | filing, report, taxchecked 2026-10-26 |
| Florida | $125 | $138.75 a year | Annual Report, $138.75, every year | filing, reportchecked 2026-10-26 |
| Georgia | $110 | $60 a year | Annual Registration, $60, every year | filing, reportchecked 2026-10-26 |
| Hawaii | $50 | $15 a year | Annual Report, $15, every year | filing, reportchecked 2026-10-26 |
| Idaho | $100 | $0 | Annual Report, no fee, every year | filing, reportchecked 2026-10-26 |
| Illinois | $150 | $75 a year | Annual Report, $75, every year | filing, reportchecked 2026-10-26 |
| Indiana | $75 | $20 every two years | Business Entity Report, $20, every two years | filing, reportchecked 2026-10-26 |
| Iowa | $50 | $30 every two years | Biennial Report, $30, every two years | filing, reportchecked 2026-10-26 |
| Kansas | $85 | $90 every two years | Information Report, $90, every two years | filing, reportchecked 2026-10-26 |
| Kentucky | $40 | from $190 a year | Annual Report, $15, every yearTax: Limited Liability Entity Tax (LLET) | filing, report, taxchecked 2026-10-26 |
| Louisiana | $125 | $35 a year | Annual Report, $35, every year | filing, reportchecked 2026-10-26 |
| Maine | $175 | $85 a year | Annual Report, $85, every year | filing, reportchecked 2026-10-26 |
| Maryland | $100 | $300 a year | Annual Report and Business Personal Property Return (Form 1), $300, every year | filing, reportchecked 2026-10-26 |
| Massachusetts | $500 | $500 a year | Annual Report, $500, every year | filing, reportchecked 2026-10-26 |
| Michigan | $50 | $25 a year | Annual Statement, $25, every year | filing, reportchecked 2026-10-26 |
| Minnesota | $155 | $0 | Annual Renewal, no fee, every year | filing, reportchecked 2026-10-26 |
| Mississippi | $50 | $0 | Annual Report, no fee, every year | filing, reportchecked 2026-10-26 |
| Missouri | $50 | $0 | None for LLCs | filing, reportchecked 2026-10-26 |
| Montana | $35 | $0 | Annual Report, no fee, every year | filing, reportchecked 2026-10-09 |
| Nebraska | $100 | $25 every two years | Biennial Report, $25, every two years | filing, reportchecked 2026-10-26 |
| Nevada | $425 | $350 a year | Annual List of Managers or Managing Members, $150, every yearTax: State Business License | filing, report, taxchecked 2026-10-26 |
| New Hampshire | $100 | $100 a year | Annual Report, $100, every year | filing, reportchecked 2026-10-26 |
| New Jersey | $125 | $75 a year | Annual Report, $75, every year | filing, reportchecked 2026-10-26 |
| New Mexico | $50 | Not confirmed | Not confirmed | filingchecked 2026-10-26 |
| New York | $250 | $9 every two years | Biennial Statement, $9, every two years | filing, reportchecked 2026-10-26 |
| North Carolina | $125 | $200 a year | Annual Report, $200, every year | filing, reportchecked 2026-10-26 |
| North Dakota | $135 | $50 a year | Annual Report, $50, every year | filing, reportchecked 2026-10-26 |
| Ohio | $99 | $0 | None for LLCsTax: Commercial Activity Tax (CAT) | filing, report, taxchecked 2026-10-26 |
| Oklahoma | $100 | $25 a year | Annual Certificate, $25, every year | filing, reportchecked 2026-10-26 |
| Oregon | $100 | $100 a year | Annual Report (renewal), $100, every yearTax: Corporate Activity Tax (CAT) | filing, report, taxchecked 2026-10-26 |
| Pennsylvania | $125 | $7 a year | Annual Report (DSCB:15-146), $7, every year | filing, reportchecked 2026-10-26 |
| Rhode Island | $150 | from $450 a year | Annual Report (Form 632), $50, every yearTax: Minimum annual tax | filing, report, taxchecked 2026-10-26 |
| South Carolina | $110 | $0 | None for LLCs | filing, reportchecked 2026-10-26 |
| South Dakota | $150 | $55 a year | Annual Report, $55, every year | filing, reportchecked 2026-10-26 |
| Tennessee | from $300 | from $400 a year | Annual Report, from $300, every yearTax: Franchise and Excise Tax | filing, report, taxchecked 2026-10-26 |
| Texas | $300 | $0 | Public Information Report, with the franchise tax report to the Comptroller, no fee, every yearTax: Texas Franchise Tax | filing, report, taxchecked 2026-10-26 |
| Utah | $59 | $18 a year | Annual Renewal, $18, every year | filing, reportchecked 2026-10-26 |
| Vermont | $155 | $45 a year | Annual Report, $45, every yearTax: Business entity income tax minimum | filing, report, taxchecked 2026-10-26 |
| Virginia | $100 | $50 a year | Annual Registration Fee, $50, every year | filing, reportchecked 2026-10-26 |
| Washington | $180 | $70 a year | Annual Report, $70, every yearTax: Business and Occupation (B&O) tax | filing, report, taxchecked 2026-10-26 |
| West Virginia | $100 | $25 a year | Annual Report, $25, every year | filing, reportchecked 2026-10-26 |
| Wisconsin | $130 | $25 a year | Annual Report, $25, every year | filing, reportchecked 2026-10-26 |
| Wyoming | $100 | from $60 a year | Annual Report and license tax, from $60, every year | filing, reportchecked 2026-10-26 |
"Every year to keep it" adds up the state's fixed yearly charges: the report fee and any flat or minimum tax. Income-based taxes, such as the Texas franchise tax or Ohio's commercial activity tax, are named in the last column and explained on each state's page. Each state's name opens its full guide with the steps.
More on LLCs
- How to start an LLC: the steps that are the same in every state.
- What an LLC is and what it protects.
- LLC vs S corp: how the tax election works.
- The best state to form an LLC: why it is usually your own.
General information, not legal or tax advice. Facts checked 2026-10-26 against the official sources linked above; confirm with the state or the IRS before you file. How we check our facts · Report an error