LLC Annual Report Fees by State 2026 (All 51 Jurisdictions)
10 states charge $0 for the LLC annual report in 2026 (Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana...). Massachusetts is the most expensive at $500/year. Pennsylvania charges $70 once every 10 years. Median across the network: $50/year. Full list below, sorted cheapest first, sourced from each Secretary of State.
The 10 states with no LLC annual report fee
These states either don't require a recurring report or require one with a $0 fee. Either way, the recurring SOS cost is zero. (Some still levy a franchise tax, that's a separate line item.)
- Arizona $0 / no report
- Idaho $0 / annual
- Minnesota $0 / annual
- Mississippi $0 / annual
- Missouri $0 / no report
- Montana $0 / annual
- New Mexico $0 / no report
- Ohio $0 / no report
- South Carolina $0 / no report
- Texas $0 / annual-info-only
Pennsylvania deserves a footnote: $70 every 10 years works out to $7/year amortized. Cheapest LLC maintenance cadence in the country, by a country mile.
The 44 states that DO charge a fee, sorted cheapest first
- $7
Pennsylvania
$7 per decennial report · no franchise tax
Source: www.dos.pa.gov · verified 2026-05-02
- $9
- $13.5
- $15
Kentucky
$15 per annual report · plus $175/yr franchise tax
Source: sos.ky.gov · verified 2026-05-15
- $18
- $20
California
$20 per biennial report · plus $800/yr franchise tax
Source: www.sos.ca.gov · verified 2026-05-14
- $25
- $25
- $25
- $25
West Virginia
$25 per annual report · no franchise tax
Source: business4wv.gov · verified 2026-04-28
- $25
- $28
- $30
- $30
- $32
- $45
Vermont
$45 per annual report · plus $250/yr franchise tax
Source: sos.vermont.gov · verified 2026-05-02
- $50
Alabama
$50 per annual report · plus $50/yr franchise tax
Source: www.sos.alabama.gov · verified 2026-04-28
- $50
- $50
- $50
- $50
Rhode Island
$50 per annual report · plus $400/yr franchise tax
Source: sos.ri.gov · verified 2026-05-02
- $50
Virginia
$50 per annual report · no franchise tax
Source: www.scc.virginia.gov · verified 2026-05-02
- $55
- $60
- $60
- $75
- $75
New Jersey
$75 per annual report · plus $150/yr franchise tax
Source: www.nj.gov · verified 2026-04-28
- $80
Connecticut
$80 per annual report · plus $250/yr franchise tax
Source: business.ct.gov · verified 2026-05-14
- $85
- $100
Alaska
$100 per biennial report · no franchise tax
Source: www.commerce.alaska.gov · verified 2026-05-14
- $100
- $102
New Hampshire
$102 per annual report · no franchise tax
Source: quickstart.sos.nh.gov · verified 2026-05-02
- $138.75
- $150
Arkansas
$150 per annual report · plus $150/yr franchise tax
Source: www.sos.arkansas.gov · verified 2026-05-14
- $202
North Carolina
$202 per annual report · no franchise tax
Source: www.sosnc.gov · verified 2026-05-02
- $300
Delaware
$300 per annual-franchise report · no franchise tax
Source: corp.delaware.gov · verified 2026-05-14
- $300
District of Columbia
$300 per biennial report · no franchise tax
Source: dlcp.dc.gov · verified 2026-04-28
- $300
- $300
Tennessee
$300 per annual report · plus $100/yr franchise tax
Source: sos.tn.gov · verified 2026-05-02
- $350
- $500
Massachusetts
$500 per annual report · no franchise tax
Source: www.sec.state.ma.us · verified 2026-04-28
What the annual report actually does
The annual report keeps the LLC's public record current at the state Secretary of State. Most states ask for: registered agent name + address, principal office address, and confirmation the LLC is still active. A handful also ask for the names of members or managers (though many states no longer require member disclosure to protect anonymity).
It is not the same as a tax filing. The IRS doesn't see the annual report. The state's tax authority usually doesn't see it either, it goes to the SOS, who maintains the business registry. Tax filings (federal Form 1065 or Schedule C, plus state income tax returns) are separate.
Skipping the annual report is the most common cause of LLC administrative dissolution. The grace period varies (Florida: ~5 months, California: ~2 months after the due date). After dissolution, the LLC loses its limited-liability shield until reinstated, which costs more than just paying the report fee on time would have.
Frequently asked questions
Which states have no LLC annual report fee in 2026?
10 states charge $0 for LLC annual reports: Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina, Texas. Some require a $0 information report (no fee, but you still file paperwork); others require nothing at all. Either way, the recurring cost is zero.
What is the highest LLC annual report fee in 2026?
Massachusetts at $500/year. The next-highest is Maryland at $300/year, then DC at $300 biennial. Massachusetts also charges $500 to file the LLC initially, making it the most expensive state for both formation and recurring maintenance.
What's the difference between annual report fee and franchise tax?
Annual report fee is paid to the Secretary of State to keep the LLC's public record current (registered agent, principal address, etc.). Franchise tax is a separate state-level tax owed for the privilege of existing as an LLC. Some states charge both (California: $20 biennial Statement + $800 franchise tax). Most charge one or the other.
What happens if I miss the LLC annual report deadline?
Late penalties range $25-$400 across states. Florida is the steepest at $400 after May 1. After 60-180 days of non-compliance (varies by state), the LLC is administratively dissolved by the Secretary of State, which removes its limited-liability protection until reinstated.
Are LLC annual report fees tax-deductible?
Yes. Annual report fees are an ordinary and necessary business expense, deductible on Schedule C (single-member LLCs taxed as sole proprietorships) or Form 1065 (multi-member LLCs taxed as partnerships). Reference: IRS Publication 535 (Business Expenses). Save the receipt.
Pennsylvania says decennial, what does that mean?
Pennsylvania charges $70 once every 10 years (years ending in 1: 2021, 2031, 2041). Annualized, that's $7/year, the cheapest LLC maintenance fee in the country. No other US jurisdiction has a decennial cadence; Pennsylvania is the outlier.
Continue researching
For per-state cost detail (filing fee + first-year report + franchise tax + 5-year total) with a side-by-side calculator, see each state's dedicated page:
- California LLC cost, $890 year one ($800 franchise tax dominates)
- Texas LLC cost, $300 once, $0 ongoing under the $1.23M revenue threshold
- New York LLC cost, $200 filing + $300-$2,000 publication
- Florida LLC cost, $125 filing + $138.75 annual report (Sunbiz)
- Delaware LLC cost, $90 filing + $300 annual franchise tax
Related listicles: cheapest LLC states 2026 · states with no franchise tax · fastest LLC processing · all 51 jurisdictions.