{ "metadata": { "lastFullAudit": "2026-04-27", "verificationCycle": "Q2-2026", "license": "CC BY 4.0", "raServiceMarketRate": 120, "einServiceMarketRate": 79, "operatingAgreementTemplateRate": 99, "operatingAgreementAttorneyRate": 800 }, "states": { "AL": { "code": "AL", "name": "Alabama", "filingFee": 200, "filingForm": "Certificate of Formation", "firstYearAnnualReportFee": 50, "annualReportFee": 50, "annualReportCadence": "annual", "franchiseTaxYearOne": 50, "franchiseTaxOngoing": 50, "franchiseTaxNotes": "Alabama does not have a franchise tax but levies a Business Privilege Tax. This tax is calculated based on the LLC's net worth, with rates ranging from $0.25 to $1.75 per $1,000 of net worth, and a maximum of $15,000. The minimum tax due is $50, and it is filed annually with the Alabama Department of Revenue.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.alabama.gov/business-services", "additionalNotes": "A mandatory name reservation is required before filing the Certificate of Formation, which costs an additional $28 for online reservation. The annual report is handled through the Business Privilege Tax return filed with the Department of Revenue, not the Secretary of State.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "AK": { "code": "AK", "name": "Alaska", "filingFee": 250, "filingForm": "Articles of Organization (Form 08-484)", "firstYearAnnualReportFee": 0, "annualReportFee": 100, "annualReportCadence": "biennial", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Alaska does not have a state-level franchise or privilege tax. Businesses are not subject to annual franchise tax fees. The state primarily funds itself through corporate income tax, which applies only when a business is making a profit.", "processingDaysStandard": 0, "processingDaysExpedite": 0, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.commerce.alaska.gov/web/cbpl/Corporations.aspx", "additionalNotes": "Alaska does not have a state personal income tax or a statewide sales tax. An Initial Report is required within six months of formation, but it has no filing fee.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "AZ": { "code": "AZ", "name": "Arizona", "filingFee": 50, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 0, "annualReportCadence": "none", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "No annual report, no franchise tax.", "processingDaysStandard": 14, "processingDaysExpedite": 5, "expediteFee": 35, "publicationRequired": true, "publicationEstCost": 80, "sosUrl": "https://azcc.gov/corporations", "additionalNotes": "Publication requirement applies outside Maricopa and Pima counties (~$80 in qualifying newspapers).", "lastVerifiedDate": "2026-04-25" }, "AR": { "code": "AR", "name": "Arkansas", "filingFee": 45, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 150, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 150, "franchiseTaxNotes": "All Arkansas LLCs are required to file an Annual Franchise Tax Report and pay a flat-rate tax of $150. This is a privilege tax due regardless of income or business activity.", "processingDaysStandard": 3, "processingDaysExpedite": 3, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.arkansas.gov/business-commercial-services-bcs/", "additionalNotes": "The annual report is officially termed the 'Annual LLC Franchise Tax Report' and is due by May 1st each year. LLC names cannot include the word 'Arkansas' or any abbreviation of the state name.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "CA": { "code": "CA", "name": "California", "filingFee": 70, "filingForm": "Form LLC-1 (Articles of Organization)", "firstYearAnnualReportFee": 20, "annualReportFee": 20, "annualReportCadence": "biennial", "franchiseTaxYearOne": 800, "franchiseTaxOngoing": 800, "franchiseTaxNotes": "$800 minimum annual franchise tax owed year one and every year thereafter. The AB 85 first-year exemption expired for LLCs formed on or after January 1, 2024 — every California LLC formed in 2026 owes the $800 in year one. First payment is due by the 15th day of the fourth month after formation; existing LLCs pay by April 15.", "processingDaysStandard": 21, "processingDaysExpedite": 1, "expediteFee": 350, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.ca.gov/business-programs/business-entities/forms", "additionalNotes": "California's $800 minimum franchise tax and $20 biennial Statement of Information are mandatory regardless of revenue. Foreign LLCs with CA nexus owe the same tax.", "lastVerifiedDate": "2026-04-25" }, "CO": { "code": "CO", "name": "Colorado", "filingFee": 50, "filingForm": "Articles of Organization (online only)", "firstYearAnnualReportFee": 25, "annualReportFee": 25, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Flat 4.4% personal income tax on pass-through earnings.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 50, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.coloradosos.gov/biz/", "additionalNotes": "Online-only filings — no paper option. Periodic report due in anniversary month.", "lastVerifiedDate": "2026-04-25" }, "CT": { "code": "CT", "name": "Connecticut", "filingFee": 120, "filingForm": "Certificate of Organization", "firstYearAnnualReportFee": 80, "annualReportFee": 80, "annualReportCadence": "annual", "franchiseTaxYearOne": 250, "franchiseTaxOngoing": 250, "franchiseTaxNotes": "Connecticut does not have a traditional franchise tax. However, LLCs classified as partnerships or disregarded single-member LLCs are subject to an annual Business Entity Tax of $250 if they are required to file an annual report. LLCs electing corporate tax status are subject to the Corporation Business Tax, which has a $250 minimum.", "processingDaysStandard": 2, "processingDaysExpedite": 1, "expediteFee": 50, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://business.ct.gov/", "additionalNotes": "Connecticut does not have a traditional franchise tax. LLCs are generally taxed as pass-through entities unless they elect corporate tax status.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "DE": { "code": "DE", "name": "Delaware", "filingFee": 90, "filingForm": "Certificate of Formation", "firstYearAnnualReportFee": 300, "annualReportFee": 300, "annualReportCadence": "annual-franchise", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Flat $300 annual franchise tax for LLCs (separate from corporate franchise tax structure).", "processingDaysStandard": 14, "processingDaysExpedite": 1, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://corp.delaware.gov/fee/", "additionalNotes": "Court of Chancery for business disputes. Required for VC-track companies; usually overkill for LLCs with no investor track.", "lastVerifiedDate": "2026-04-25" }, "DC": { "code": "DC", "name": "District of Columbia", "filingFee": 99, "filingForm": "Articles of Organization (Form DLC-1)", "firstYearAnnualReportFee": 300, "annualReportFee": 300, "annualReportCadence": "biennial", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "The District of Columbia levies a franchise tax on LLCs. For LLCs with gross receipts of $12,000 or more, a minimum tax of $250 applies (for gross receipts up to $1 million). For gross receipts over $1 million, the minimum tax is $1,000. If gross receipts are less than $12,000, no franchise tax is required.", "processingDaysStandard": 5, "processingDaysExpedite": 1, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://dlcp.dc.gov/page/corporations-division-fees-limited-liability-company", "additionalNotes": "DC operates on a biennial report system, with the first report due April 1st of the year following formation. The franchise tax has a minimum of $250 for LLCs meeting certain gross receipts thresholds, but is $0 if gross receipts are below $12,000.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "FL": { "code": "FL", "name": "Florida", "filingFee": 125, "filingForm": "Articles of Organization (Sunbiz)", "firstYearAnnualReportFee": 138.75, "annualReportFee": 138.75, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "No state personal income tax; no LLC franchise tax.", "processingDaysStandard": 5, "processingDaysExpedite": 1, "expediteFee": 52.5, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://dos.fl.gov/sunbiz/", "additionalNotes": "$125 includes $100 articles + $25 RA designation. Annual report due May 1.", "lastVerifiedDate": "2026-04-25" }, "GA": { "code": "GA", "name": "Georgia", "filingFee": 100, "filingForm": "Articles of Organization (online)", "firstYearAnnualReportFee": 50, "annualReportFee": 50, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Net worth tax $10-$5,000 sliding for LLCs taxed as corps; pass-through LLCs exempt.", "processingDaysStandard": 7, "processingDaysExpedite": 2, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.ga.gov/corporations-division", "additionalNotes": "Annual registration due April 1.", "lastVerifiedDate": "2026-04-25" }, "HI": { "code": "HI", "name": "Hawaii", "filingFee": 51, "filingForm": "Articles of Organization for Limited Liability Company (Form LLC-1)", "firstYearAnnualReportFee": 13.5, "annualReportFee": 13.5, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Unlike many states that impose a general franchise tax on businesses, Hawaii reserves its franchise tax specifically for certain financial institutions. Regular commercial entities, including LLCs, are exempt from franchise tax. They are subject to the General Excise Tax (GET) on gross receipts and, for corporations, the state income tax.", "processingDaysStandard": 3, "processingDaysExpedite": 1, "expediteFee": 25, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://cca.hawaii.gov/breg/registration/llc/domestic/", "additionalNotes": "Hawaii LLCs are pass-through entities by default, meaning profits are taxed at the personal income rates of members/owners, not at the corporate level. There is no residency requirement for LLC members or managers.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "ID": { "code": "ID", "name": "Idaho", "filingFee": 100, "filingForm": "Certificate of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 0, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Idaho does not impose a franchise tax on LLCs. While there is a 'franchise tax' mentioned in some contexts, it applies only to corporations and is calculated like a traditional income tax, not a separate LLC franchise tax.", "processingDaysStandard": 20, "processingDaysExpedite": 1, "expediteFee": 40, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sosbiz.idaho.gov/", "additionalNotes": "Idaho does not charge an annual report fee. All LLCs must maintain a registered agent with a physical Idaho street address. The official processing time for business filings is currently 15-20 business days.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "IL": { "code": "IL", "name": "Illinois", "filingFee": 150, "filingForm": "Form LLC-5.5 (Articles of Organization)", "firstYearAnnualReportFee": 75, "annualReportFee": 75, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Personal Property Replacement Tax 1.5% applies to multi-member partnership-taxed LLCs.", "processingDaysStandard": 10, "processingDaysExpedite": 1, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.ilsos.gov/departments/business_services/llc.html", "additionalNotes": "Annual report due first day of anniversary month.", "lastVerifiedDate": "2026-04-25" }, "IN": { "code": "IN", "name": "Indiana", "filingFee": 95, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 32, "annualReportCadence": "biennial", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Indiana does not impose a franchise tax on standard LLCs. LLCs are typically pass-through entities for tax purposes.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.in.gov/sos/business/", "additionalNotes": "Indiana requires Business Entity Reports every two years, due in the anniversary month of the LLC's formation. Online filings are processed quickly, typically within one business day.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "IA": { "code": "IA", "name": "Iowa", "filingFee": 50, "filingForm": "Certificate of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 30, "annualReportCadence": "biennial", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Iowa does not impose a state-level franchise tax on LLCs. The franchise tax in Iowa applies only to financial institutions like banks, credit unions, and savings and loan associations.", "processingDaysStandard": 1, "processingDaysExpedite": 0, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.iowa.gov/", "additionalNotes": "Iowa requires LLCs to file a biennial report every odd-numbered year. The state does not provide a pre-filled form for the Certificate of Organization, requiring filers to prepare their own based on state code.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "KS": { "code": "KS", "name": "Kansas", "filingFee": 85, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 50, "annualReportCadence": "biennial", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Kansas eliminated its franchise tax effective tax year 2011. No franchise tax is currently imposed on LLCs.", "processingDaysStandard": 0, "processingDaysExpedite": 0, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.ks.gov/business/business.html", "additionalNotes": "Kansas requires all LLCs to maintain a resident agent. The biennial report is due by April 15th, with the filing year depending on the LLC's formation year (even years for LLCs formed in even years, odd years for LLCs formed in odd years).", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "KY": { "code": "KY", "name": "Kentucky", "filingFee": 40, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 15, "annualReportFee": 15, "annualReportCadence": "annual", "franchiseTaxYearOne": 175, "franchiseTaxOngoing": 175, "franchiseTaxNotes": "Kentucky imposes a Limited Liability Entity Tax (LLET) on entities with limited liability protection, including LLCs. The minimum annual tax is $175. The tax is calculated based on the lesser of 0.095% of Kentucky gross receipts or 0.75% of Kentucky gross profits, with the $175 minimum applying even if the calculated tax is lower. Sole proprietorships and general partnerships are exempt.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.ky.gov/bus/Pages/default.aspx", "additionalNotes": "After forming an LLC, a copy of the Articles of Organization must be filed with the county clerk in the county where the LLC's registered office is located.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "LA": { "code": "LA", "name": "Louisiana", "filingFee": 100, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 30, "annualReportFee": 30, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Louisiana is repealing its corporation franchise tax for franchise tax periods beginning on or after January 1, 2026. LLCs are generally treated as pass-through entities and are not subject to franchise tax unless they elect to be taxed as a corporation.", "processingDaysStandard": 3, "processingDaysExpedite": 1, "expediteFee": 30, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.la.gov/BusinessServices/Pages/default.aspx", "additionalNotes": "An Initial Report is filed concurrently with the Articles of Organization at no additional fee. The annual report fee is $30 for online filings and $35 for mail filings.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "ME": { "code": "ME", "name": "Maine", "filingFee": 175, "filingForm": "Certificate of Formation (Form MLLC-6)", "firstYearAnnualReportFee": 0, "annualReportFee": 85, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Maine does not impose a separate franchise or privilege tax on LLCs. The primary ongoing state fee is the annual report fee.", "processingDaysStandard": 35, "processingDaysExpedite": 1, "expediteFee": 50, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.maine.gov/sos/cec/corp/index.html", "additionalNotes": "Initial LLC formation filings must be submitted by mail or in person, as online filing is not available. An operating agreement is required for Maine LLCs but is not filed with the Secretary of State.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "MD": { "code": "MD", "name": "Maryland", "filingFee": 100, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 300, "annualReportFee": 300, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Maryland does not impose a general franchise tax on most LLCs. Franchise taxes apply only to specific industries like public service companies and financial institutions.", "processingDaysStandard": 20, "processingDaysExpedite": 7, "expediteFee": 50, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://egov.maryland.gov/businessexpress", "additionalNotes": "Maryland LLCs are pass-through entities for tax purposes by default. The state allows for anonymous LLCs as member/manager information is not required in the Articles of Organization.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "MA": { "code": "MA", "name": "Massachusetts", "filingFee": 500, "filingForm": "Certificate of Organization", "firstYearAnnualReportFee": 500, "annualReportFee": 500, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Corporate excise applies only if LLC elects C-corp ($456 min + 8% net income).", "processingDaysStandard": 5, "processingDaysExpedite": 1, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sec.state.ma.us/cor/coridx.htm", "additionalNotes": "Most expensive state in nation. Annual report due on anniversary.", "lastVerifiedDate": "2026-04-25" }, "MI": { "code": "MI", "name": "Michigan", "filingFee": 50, "filingForm": "Articles of Organization (Form CSCL/CD-700)", "firstYearAnnualReportFee": 0, "annualReportFee": 25, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Michigan does not impose a franchise tax on LLCs. LLCs are generally treated as pass-through entities for tax purposes. Financial institutions are subject to a different franchise tax based on net capital.", "processingDaysStandard": 10, "processingDaysExpedite": 1, "expediteFee": 50, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.michigan.gov/lara", "additionalNotes": "Michigan does not require an operating agreement to be filed with the state, but it is highly advisable. Michigan also allows for anonymous LLCs as member information is not added to the state's public record.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "MN": { "code": "MN", "name": "Minnesota", "filingFee": 155, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 0, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Minnesota imposes a corporate franchise tax on C corporations (and LLCs electing C-corp status) at a flat 9.8% of taxable income. Pass-through entities (including most LLCs) are generally exempt from this tax. However, most entities, including LLCs, are subject to a minimum fee ranging from $250 to $12,200 if their Minnesota property, payroll, and sales exceed a certain threshold (e.g., $1,220,000). This minimum fee applies even if there is no taxable income or corporate franchise tax liability.", "processingDaysStandard": 2, "processingDaysExpedite": 2, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.state.mn.us/business-liens/start-a-business/", "additionalNotes": "Online filings for Articles of Organization are typically processed within 2-5 business days and include expedited processing at no additional charge. Mail filings take approximately 3-4 weeks. Minnesota does not have a general statewide business license, but certain industries and cities may have additional requirements.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "MS": { "code": "MS", "name": "Mississippi", "filingFee": 50, "filingForm": "Certificate of Formation", "firstYearAnnualReportFee": 0, "annualReportFee": 0, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Mississippi does not impose a franchise tax on LLCs unless the LLC elects to be taxed as a corporation. For LLCs taxed as corporations, the minimum franchise tax is $25, calculated at $2.50 per $1,000 of capital employed or assessed property values, whichever is greater.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.ms.gov/business-services", "additionalNotes": "Mississippi LLCs are pass-through entities by default and do not pay state income tax at the entity level. A registered agent with a physical Mississippi address is required.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "MO": { "code": "MO", "name": "Missouri", "filingFee": 50, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 0, "annualReportCadence": "none", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Missouri eliminated its corporate franchise tax in January 2016. Limited Liability Companies (LLCs), partnerships, and sole proprietorships were never subject to Missouri's franchise tax, even before its repeal.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.mo.gov/business", "additionalNotes": "Missouri LLCs are not required to file annual reports or pay associated fees. Additionally, active-duty military personnel are exempt from all filing fees when creating new business entities in Missouri.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "MT": { "code": "MT", "name": "Montana", "filingFee": 35, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 0, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Montana does not impose a general franchise tax on LLCs. LLCs are typically treated as pass-through entities for tax purposes. A corporate license tax with a $50 minimum applies only to C corporations or LLCs that elect corporate tax status.", "processingDaysStandard": 5, "processingDaysExpedite": 1, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://biz.sosmt.gov/", "additionalNotes": "Montana has no general sales tax, and its laws keep LLC owner information confidential. New LLC filings are primarily submitted online.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "NE": { "code": "NE", "name": "Nebraska", "filingFee": 100, "filingForm": "Certificate of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 28, "annualReportCadence": "biennial", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Nebraska does not impose a franchise tax on LLCs. LLCs are exempt from this tax unless they elect to be taxed as a corporation.", "processingDaysStandard": 3, "processingDaysExpedite": 3, "expediteFee": 0, "publicationRequired": true, "publicationEstCost": 170, "sosUrl": "https://sos.nebraska.gov/business-services/corporate-and-business-forms-and-information", "additionalNotes": "Nebraska requires LLCs to publish a Notice of Organization in a legal newspaper for three consecutive weeks after formation, and then file proof of publication with the Secretary of State.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "NV": { "code": "NV", "name": "Nevada", "filingFee": 75, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 350, "annualReportFee": 350, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Nevada does not impose a state-level franchise tax or state income tax on LLCs. However, LLCs are required to obtain and renew a State Business License annually.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 125, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.nvsos.gov/sos/businesses/commercial-recordings/forms-fees", "additionalNotes": "Nevada requires LLCs to file an Initial List of Managers or Members and obtain a State Business License upon formation, in addition to filing the Articles of Organization. These are also renewed annually.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "NH": { "code": "NH", "name": "New Hampshire", "filingFee": 102, "filingForm": "Form LLC-1 Certificate of Formation", "firstYearAnnualReportFee": 0, "annualReportFee": 102, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "New Hampshire does not impose a traditional franchise tax. Instead, LLCs may be subject to the Business Enterprise Tax (BET) and the Business Profits Tax (BPT) if certain revenue thresholds are met. These thresholds are adjusted biennially.", "processingDaysStandard": 7, "processingDaysExpedite": 1, "expediteFee": 125, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.nh.gov/corporation-division/limited-liability-companies", "additionalNotes": "New Hampshire does not have a state sales tax or personal income tax. The annual report is due by April 1st each year, beginning the year after formation.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "NJ": { "code": "NJ", "name": "New Jersey", "filingFee": 125, "filingForm": "Certificate of Formation", "firstYearAnnualReportFee": 75, "annualReportFee": 75, "annualReportCadence": "annual", "franchiseTaxYearOne": 150, "franchiseTaxOngoing": 150, "franchiseTaxNotes": "New Jersey imposes a minimum annual LLC fee, which is $150 for most LLCs. This fee can go up to $250 for LLCs with $250,000 or more in New Jersey gross receipts. LLCs electing S-corporation status may have a minimum tax of $375.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 25, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.nj.gov/treasury/revenue/busreg.shtml", "additionalNotes": "New Jersey does not require an operating agreement to be filed with the state, but it is highly recommended. All LLCs must maintain a registered agent with a physical street address in New Jersey.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "NM": { "code": "NM", "name": "New Mexico", "filingFee": 50, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 0, "annualReportCadence": "none", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "No annual report, no franchise tax.", "processingDaysStandard": 14, "processingDaysExpedite": 2, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.nm.gov/business-services/", "additionalNotes": "Cheapest 5-year baseline ($50). Anonymous-friendly; member names not on public record.", "lastVerifiedDate": "2026-04-25" }, "NY": { "code": "NY", "name": "New York", "filingFee": 200, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 9, "annualReportCadence": "biennial", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Annual filing fee (Article 9-A) ranges $25-$4,500 for partnerships only; SMLLC disregarded entities exempt.", "processingDaysStandard": 7, "processingDaysExpedite": 1, "expediteFee": 25, "publicationRequired": true, "publicationEstCost": 1600, "sosUrl": "https://dos.ny.gov/", "additionalNotes": "Publication requirement adds $1,200-$2,000 in NY County (Manhattan) within 120 days of formation. Not in calculator total but flagged in 'doesn't include' panel.", "lastVerifiedDate": "2026-04-25" }, "NC": { "code": "NC", "name": "North Carolina", "filingFee": 125, "filingForm": "Articles of Organization (Form L-01)", "firstYearAnnualReportFee": 202, "annualReportFee": 202, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Franchise tax applies to LLCs taxed as corps (multistate apportionment); pass-through LLCs exempt.", "processingDaysStandard": 7, "processingDaysExpedite": 1, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sosnc.gov/online_services/Business_Registration", "additionalNotes": "Annual report due April 15.", "lastVerifiedDate": "2026-04-25" }, "ND": { "code": "ND", "name": "North Dakota", "filingFee": 135, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 50, "annualReportFee": 50, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "North Dakota does not impose a franchise tax on LLCs. LLCs are generally taxed as pass-through entities, with income taxed on members' individual returns.", "processingDaysStandard": 5, "processingDaysExpedite": 5, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.nd.gov/business-services", "additionalNotes": "LLCs are the most common business structure in North Dakota due to liability protection and pass-through taxation. A registered agent with a physical North Dakota address is required.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "OH": { "code": "OH", "name": "Ohio", "filingFee": 99, "filingForm": "Form 533A (Articles of Organization)", "firstYearAnnualReportFee": 0, "annualReportFee": 0, "annualReportCadence": "none", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Commercial Activity Tax kicks in at $150,000 gross receipts (rate 0.26%); pass-through LLCs below that owe $0.", "processingDaysStandard": 5, "processingDaysExpedite": 1, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.ohiosos.gov/businesses/filing-forms-fee-schedule/", "additionalNotes": "No annual report. Series LLCs authorized under O.R.C. § 1706.76.", "lastVerifiedDate": "2026-04-25" }, "OK": { "code": "OK", "name": "Oklahoma", "filingFee": 104, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 25, "annualReportFee": 25, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Oklahoma's franchise tax was repealed for tax year 2023 and beyond. LLCs are exempt from franchise tax. The franchise tax previously applied to corporations at a rate of $1.25 per $1,000 of capital employed in Oklahoma, with a maximum of $20,000.", "processingDaysStandard": 3, "processingDaysExpedite": 1, "expediteFee": 25, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.ok.gov/business/", "additionalNotes": "Notice of the Annual Certificate will only be sent to the Limited Liability Company at its last known electronic mail address of record. While there are no late fees for the Annual Certificate, an LLC will lose its good standing if not filed within 60 days of its anniversary date.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "OR": { "code": "OR", "name": "Oregon", "filingFee": 100, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 100, "annualReportFee": 100, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Oregon does not impose a franchise tax on LLCs taxed as pass-through entities. A Corporate Excise Tax applies to corporations and LLCs electing corporate tax status, with a minimum tax starting at $150 based on Oregon sales.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.oregon.gov/business", "additionalNotes": "Oregon requires a registered agent with a physical street address in Oregon (no PO Boxes). Oregon does not have a state sales tax.", "lastVerifiedDate": "2026-04-27", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "PA": { "code": "PA", "name": "Pennsylvania", "filingFee": 125, "filingForm": "Certificate of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 7, "annualReportCadence": "decennial", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Decennial report $70 every 10 years (annualized $7/yr in calculator).", "processingDaysStandard": 7, "processingDaysExpedite": 2, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.dos.pa.gov/BusinessCharities/Business/Pages/default.aspx", "additionalNotes": "Philadelphia BIRT applies to Philadelphia-based LLCs (1.415% gross + 5.81% net).", "lastVerifiedDate": "2026-04-25" }, "RI": { "code": "RI", "name": "Rhode Island", "filingFee": 156, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 50, "annualReportFee": 50, "annualReportCadence": "annual", "franchiseTaxYearOne": 400, "franchiseTaxOngoing": 400, "franchiseTaxNotes": "All registered for-profit business entities (Corporations, Limited Liability Companies, and Limited Partnerships) are required to pay at least a minimum annual tax of $400 to the RI Division of Taxation. This tax is owed whether or not business is actually conducted or a profit is made. The minimum annual tax is NOT pro-rated and will be owed regardless of how long the business operated in each calendar year.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.ri.gov/business/business-basics/costs-and-fees", "additionalNotes": "Rhode Island requires a resident agent with a physical street address in the state; P.O. Boxes are not allowed. The $400 annual charge is mandatory regardless of income or business activity.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "SC": { "code": "SC", "name": "South Carolina", "filingFee": 110, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 0, "annualReportCadence": "none", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "South Carolina does not impose a franchise tax on Limited Liability Companies. However, LLCs electing to be taxed as C-corporations or S-corporations are subject to an annual corporate license fee of 0.1% of capital and paid-in surplus, plus $15, with a minimum fee of $25. This fee is paid with Form SC1120.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.sc.gov/business-filings", "additionalNotes": "The statutory filing fee for Articles of Organization is $110. Online filings may incur an additional $15 electronic records access fee, making the total $125. LLCs electing C-corp or S-corp tax status must file an Initial Annual Report of Corporations (Form CL-1) with a $25 fee within 60 days of formation.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "SD": { "code": "SD", "name": "South Dakota", "filingFee": 150, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 55, "annualReportFee": 55, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "South Dakota does not impose a general corporate income tax or franchise tax on LLCs. A franchise tax applies only to financial institutions based on net income.", "processingDaysStandard": 0, "processingDaysExpedite": 0, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sdsos.gov/business-services/default.aspx", "additionalNotes": "South Dakota does not impose a state income tax on LLCs.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "TN": { "code": "TN", "name": "Tennessee", "filingFee": 300, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 300, "annualReportFee": 300, "annualReportCadence": "annual", "franchiseTaxYearOne": 100, "franchiseTaxOngoing": 100, "franchiseTaxNotes": "Tennessee imposes both a franchise tax and an excise tax. The franchise tax is 0.25% of the greater of net worth or the book value of real and tangible personal property owned or used in Tennessee, with a minimum tax of $100. The excise tax is 6.5% of net earnings. These taxes apply to LLCs registered or doing business in Tennessee.", "processingDaysStandard": 0, "processingDaysExpedite": 0, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.tn.gov/business-services", "additionalNotes": "If the LLC's principal office is in Tennessee, a copy of the Articles of Organization must be filed with the Register of Deeds in that county.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "TX": { "code": "TX", "name": "Texas", "filingFee": 300, "filingForm": "Form 205 (Certificate of Formation)", "firstYearAnnualReportFee": 0, "annualReportFee": 0, "annualReportCadence": "annual-info-only", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "No-tax-due threshold $1.23M; below that you file an info-only report and pay nothing.", "processingDaysStandard": 7, "processingDaysExpedite": 2, "expediteFee": 25, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.sos.state.tx.us/corp/forms_option.shtml", "additionalNotes": "Texas has no annual report fee for LLCs below the franchise tax no-tax-due threshold ($1.23M). No personal income tax.", "lastVerifiedDate": "2026-04-25" }, "UT": { "code": "UT", "name": "Utah", "filingFee": 59, "filingForm": "Certificate of Organization", "firstYearAnnualReportFee": 18, "annualReportFee": 18, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Utah LLCs are generally treated as pass-through entities and are not subject to a state franchise tax. If an LLC elects to be taxed as a corporation, it would be subject to the corporate income/franchise tax, which has a minimum of $100.", "processingDaysStandard": 1, "processingDaysExpedite": 2, "expediteFee": 75, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://corporations.utah.gov/", "additionalNotes": "Utah LLCs benefit from operational flexibility and liability protection. The state does not require members to list their names and addresses on the Certificate of Organization, allowing for moderate privacy.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "VT": { "code": "VT", "name": "Vermont", "filingFee": 155, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 45, "annualReportFee": 45, "annualReportCadence": "annual", "franchiseTaxYearOne": 250, "franchiseTaxOngoing": 250, "franchiseTaxNotes": "All Vermont LLCs are subject to a Business Entity Tax (BET) with a minimum annual payment of $250 to the Vermont Department of Taxes. The tax rate is based on the LLC's income, with a minimum of $250.", "processingDaysStandard": 1, "processingDaysExpedite": 1, "expediteFee": 0, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.vermont.gov/business-services/domestic-formation/limited-liability-company/", "additionalNotes": "An annual report is required and due within three months following the LLC's fiscal year end. Vermont does not offer an expedited filing option as online filings are processed within one business day.", "lastVerifiedDate": "2026-04-26", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "VA": { "code": "VA", "name": "Virginia", "filingFee": 100, "filingForm": "Form LLC-1011 (Articles of Organization)", "firstYearAnnualReportFee": 50, "annualReportFee": 50, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "No franchise tax for LLCs.", "processingDaysStandard": 7, "processingDaysExpedite": 1, "expediteFee": 100, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://www.scc.virginia.gov/pages/Business-Entities", "additionalNotes": "Annual registration due last day of anniversary month.", "lastVerifiedDate": "2026-04-25" }, "WA": { "code": "WA", "name": "Washington", "filingFee": 180, "filingForm": "Certificate of Formation (online)", "firstYearAnnualReportFee": 60, "annualReportFee": 60, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Business and Occupation Tax 0.471/0.484/1.5% on retail/wholesale/services gross.", "processingDaysStandard": 5, "processingDaysExpedite": 2, "expediteFee": 50, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.wa.gov/corps/", "additionalNotes": "Business license $90 first year (separate from formation). Annual report due in anniversary month.", "lastVerifiedDate": "2026-04-25" }, "WV": { "code": "WV", "name": "West Virginia", "filingFee": 100, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 0, "annualReportFee": 25, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "West Virginia does not impose a franchise tax on LLCs. The state's Business Franchise Tax was eliminated for tax years starting after January 1, 2015.", "processingDaysStandard": 5, "processingDaysExpedite": 1, "expediteFee": 25, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://business4wv.gov/", "additionalNotes": "A mandatory $30 Business Registration Certificate from the West Virginia State Tax Department is also required upon formation. An additional $1 convenience fee applies to online filings for both initial Articles of Organization and annual reports. The initial filing fee for veteran-owned LLCs may be waived.", "lastVerifiedDate": "2026-04-27", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "WI": { "code": "WI", "name": "Wisconsin", "filingFee": 130, "filingForm": "Articles of Organization (Form 502)", "firstYearAnnualReportFee": 25, "annualReportFee": 25, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "Wisconsin LLCs are pass-through entities by default and do not pay a separate franchise tax. If an LLC elects to be taxed as a C corporation, it will be subject to the corporate franchise tax.", "processingDaysStandard": 0, "processingDaysExpedite": 1, "expediteFee": 25, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/LimitedLiabilityCompanies.aspx", "additionalNotes": "Wisconsin offers immediate online approval for LLC formation and does not require newspaper publication for new LLCs.", "lastVerifiedDate": "2026-04-27", "verifiedSource": "gemini-grounded-search-2026-04-26" }, "WY": { "code": "WY", "name": "Wyoming", "filingFee": 100, "filingForm": "Articles of Organization", "firstYearAnnualReportFee": 60, "annualReportFee": 60, "annualReportCadence": "annual", "franchiseTaxYearOne": 0, "franchiseTaxOngoing": 0, "franchiseTaxNotes": "No state income tax; annual report minimum $60 or 0.0002% of WY-asset value (whichever greater).", "processingDaysStandard": 14, "processingDaysExpedite": 1, "expediteFee": 50, "publicationRequired": false, "publicationEstCost": null, "sosUrl": "https://sos.wyo.gov/Business/StartABusiness.aspx", "additionalNotes": "Privacy-friendly: members not on public record. Charging order is exclusive creditor remedy (W.S. 17-29-503).", "lastVerifiedDate": "2026-04-25" } } }