LLC Cost by State: All 50 State Filing Fees (2026)
LLC cost by state for 2026: filing fees + annual reports + franchise tax across all 50 states + DC. Sourced from each state's SOS.
By Aissam Baidi · Fact-checked against primary government sources · Verified 2026-04-25
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LLC Cost by State: Filing & Annual Fees for All 50 States
Filing fees range from $35 (Montana) to $500 (Massachusetts) in 2026. Annual reports range from $0 (7 states) to $500 (Massachusetts). Franchise tax adds $50 to $800/yr in eight states. The cheapest 5-year LLC ownership: Mississippi, Missouri, and New Mexico ($50 each). The most expensive: California ($4,070 over 5 years). Here’s every state, every fee, every official source.
Reviewed by Soft Crown Editorial Team — fact-checked against primary government sources • Last updated 2026-04-25 • 51 primary government sources cited
TL;DR
The 51-jurisdiction LLC fee table below is verified against each state’s Secretary of State website on 2026-04-25. Cheapest-to-most-expensive 5-year cost rankings: Mississippi/Missouri/New Mexico ($50) → California ($4,070). Median state filing fee: $100. Median annual report: $50. Eight states have a meaningful franchise tax (CA, DE, TN, AL, TX-above-threshold, NY, AR, GA-corporate). Three states require LLC publication (NY, AZ outside Maricopa/Pima, NE). Five states require operating agreements (CA, DE, ME, MO, NY). Pennsylvania is the only state with a decennial reporting cycle. The 17 most-trafficked states have full programmatic pages — links below.
All 50 states + DC: filing fee, annual report, 5-year cost (2026)
| State | Filing Fee | Annual / Recurring | Cadence | Franchise Tax | 5-Yr Total | SOS Source |
|---|---|---|---|---|---|---|
| Alabama | $200 | $50 | annual | $50 BPT | $700 | revenue.alabama.gov |
| Alaska | $250 | $100 | biennial | none | $450 | commerce.alaska.gov |
| Arizona | $50 | $0 | none | none | $50 | azcc.gov |
| Arkansas | $45 | $150 | annual | $150 | $645 | sos.arkansas.gov |
| California | $70 | $20 biennial + $800 FT | annual franchise | $800 | $4,070 | sos.ca.gov |
| Colorado | $50 | $25 | annual | none | $175 | coloradosos.gov |
| Connecticut | $120 | $80 | annual | none | $440 | business.ct.gov |
| Delaware | $90 | $300 | annual franchise | $300 | $1,290 | corp.delaware.gov |
| DC | $99 | $300 | biennial | none | $849 | dlcp.dc.gov |
| Florida | $125 | $138.75 | annual | none | $680 | sunbiz.org |
| Georgia | $100 | $50 + NWT | annual | corp NWT | $300+ | sos.ga.gov |
| Hawaii | $50 | $15 | annual | none | $110 | cca.hawaii.gov |
| Idaho | $100 | $0 | annual info | none | $100 | sos.idaho.gov |
| Illinois | $150 | $75 | annual | 1.5% PPRT | $450 | ilsos.gov |
| Indiana | $100 | $30 | biennial | none | $190 | inbiz.in.gov |
| Iowa | $50 | $60 | biennial | none | $170 | sos.iowa.gov |
| Kansas | $160 | $50 | annual | none | $360 | sos.ks.gov |
| Kentucky | $40 | $15 | annual | none | $100 | sos.ky.gov |
| Louisiana | $100 | $35 | annual | none | $240 | sos.la.gov |
| Maine | $175 | $85 | annual | none | $510 | maine.gov/sos/cec |
| Maryland | $100 | $300 | annual | none | $1,300 | businessexpress.maryland.gov |
| Massachusetts | $500 | $500 | annual | none for LLC | $3,000 | sec.state.ma.us |
| Michigan | $50 | $25 | annual | none | $150 | michigan.gov/lara |
| Minnesota | $155 | $0 | annual info | none | $155 | sos.state.mn.us |
| Mississippi | $50 | $0 | annual info | none | $50 | sos.ms.gov |
| Missouri | $50 | $0 | none | none | $50 | sos.mo.gov |
| Montana | $35 | $20 | annual | none | $115 | sosmt.gov |
| Nebraska | $100 | $13 | biennial | none | $126 | sos.nebraska.gov |
| Nevada | $425 | $350 | annual | none | $1,825 | nvsos.gov |
| New Hampshire | $100 | $100 | annual | none | $500 | sos.nh.gov |
| New Jersey | $125 | $75 | annual | none | $425 | business.nj.gov |
| New Mexico | $50 | $0 | none | none | $50 | sos.nm.gov |
| New York | $200 | $9 biennial + filing fee | biennial | sliding | $1,400+ pub | dos.ny.gov |
| North Carolina | $125 | $202 | annual | none | $1,133 | sosnc.gov |
| North Dakota | $135 | $50 | annual | none | $335 | sos.nd.gov |
| Ohio | $99 | $0 | none | none | $99 | ohiosos.gov |
| Oklahoma | $100 | $25 | annual | none (repealed 2024) | $200 | sos.ok.gov |
| Oregon | $100 | $100 | annual | none | $500 | sos.oregon.gov |
| Pennsylvania | $125 | $7/yr ($70/decennial) | decennial | none (CST repealed) | $160 | dos.pa.gov |
| Rhode Island | $150 | $50 | annual | none | $350 | sos.ri.gov |
| South Carolina | $110 | $0 | none | none | $110 | sos.sc.gov |
| South Dakota | $150 | $50 | annual | none | $350 | sosenterprise.sd.gov |
| Tennessee | $300 | $300 + 0.25% NW | annual | sliding | $1,500+ | sos.tn.gov |
| Texas | $300 | $0 (under $1.23M) | annual filing | margin tax above | $300 | sos.state.tx.us |
| Utah | $54 | $18 | annual | none | $126 | corporations.utah.gov |
| Vermont | $125 | $35 | annual | none | $265 | sos.vermont.gov |
| Virginia | $100 | $50 | annual | none | $300 | scc.virginia.gov |
| Washington | $200 | $60 + $90 license | annual | B&O on gross | $570 + B&O | sos.wa.gov |
| West Virginia | $100 | $25 | annual | none | $200 | sos.wv.gov |
| Wisconsin | $130 | $25 | annual | none | $230 | wdfi.org |
| Wyoming | $100 | $60 | annual | none | $340 | sos.wyo.gov |
All figures verified 2026-04-25. See /methodology for verification process and the open CSV dataset.
Programmatic state pages (top 17 by demand)
For each of the 17 states below, we publish a dedicated page with full filing breakdown, step-by-step DIY instructions, page-unique facts, and 4 page-unique FAQs. Click through for the level of detail this hub doesn’t have room for.
- California LLC Cost ($70 filing + $800 franchise tax)
- Texas LLC Cost ($300 filing + $0 annual)
- Florida LLC Cost ($125 filing + $138.75 annual)
- New York LLC Cost ($200 + publication)
- Wyoming LLC Cost ($100 + $60/yr, anonymity)
- Delaware LLC Cost ($90 + $300/yr franchise tax)
- New Mexico LLC Cost ($50 + $0)
- Illinois LLC Cost ($150 + $75/yr + PPRT)
- Georgia LLC Cost ($100 + $50/yr)
- Ohio LLC Cost ($99 + $0)
- Pennsylvania LLC Cost ($125 + decennial)
- Arizona LLC Cost ($50 + $0)
- Colorado LLC Cost ($50 + $25/yr)
- North Carolina LLC Cost ($125 + $202/yr)
- Virginia LLC Cost ($100 + $50/yr)
- Washington LLC Cost ($200 + B&O Tax)
- Massachusetts LLC Cost ($500 + $500/yr)
How to read the state table
Filing fee — paid once at formation. The state SOS charges this for processing the Articles of Organization (or Certificate of Formation in some states). Range: $35-$500.
Annual / Recurring — the recurring annual cost. May include the annual or biennial report fee, the franchise tax, or both. The franchise tax states have higher recurring costs that explain their long-term ownership cost.
Cadence — when the report fires:
- Annual — every year, on a fixed date or anniversary month.
- Biennial — every 2 years.
- Decennial — every 10 years (Pennsylvania only).
- Annual info — annual filing required but no fee.
- None — neither annual filing nor fee.
Franchise Tax — the state-level entity tax in addition to the report fee. Most states have none.
5-Yr Total — formation fee + 5 years of recurring costs (annual fees plus franchise tax). Excludes RA service, operating agreement, publication, and any other add-ons. The fairest single-number comparison across states.
SOS Source — the canonical state agency URL. Each was verified 2026-04-25 and is the primary source for all values in that state’s row.
Cheapest 5-year LLC states (top 10)
Ranked by total 5-year cost of ownership (DIY, no add-ons):
- Mississippi — $50
- Missouri — $50
- New Mexico — $50 — see /new-mexico-llc-cost
- Ohio — $99 — see /ohio-llc-cost
- Idaho — $100
- Kentucky — $100
- South Carolina — $110
- Hawaii — $110
- Montana — $115
- Utah — $126
The catch: filing-fee-cheap states only deliver savings if you actually live and operate there. California-based founders who form Mississippi LLCs still owe the $800 California franchise tax via foreign qualification. See the home-state-vs-Wyoming math on the pillar page.
Most expensive 5-year LLC states (top 10)
- California — $4,070 (driven by $800/yr franchise tax)
- Massachusetts — $3,000 ($500 + $500/yr — highest annual)
- Nevada — $1,825 ($425 + $350/yr)
- Tennessee — $1,500+ ($300 + sliding net worth tax)
- Maryland — $1,300 ($100 + $300/yr)
- Delaware — $1,290 ($90 + $300/yr franchise tax)
- North Carolina — $1,133 ($125 + $202/yr)
- DC — $849 ($99 + $300 biennial)
- Arkansas — $645 ($45 + $150/yr franchise)
- Alabama — $700 ($200 + $50/yr + $50 BPT)
States with no annual report fee (the $0 club)
Seven states have no annual report fee for LLCs:
- Arizona — see /arizona-llc-cost
- Mississippi
- Missouri
- New Mexico — see /new-mexico-llc-cost
- Ohio — see /ohio-llc-cost
- South Carolina
- Texas (under $1.23M revenue threshold) — see /texas-llc-cost
These are the cheapest large states for long-term LLC ownership. Combined with their filing fees, the 5-year DIY cost is $50 (NM, MS, MO) to $300 (TX).
States requiring publication
Three states require newspaper publication of formation notice:
- New York — $1,200-$2,000 in Manhattan, $200-$500 upstate (dos.ny.gov publication FAQ)
- Arizona — $30-$300, exempt in Maricopa and Pima counties (azcc.gov)
- Nebraska — $40-$200 (sos.nebraska.gov)
Pennsylvania has a publication requirement that’s modest ($50-$200) and inconsistently enforced — most founders skip it without consequence, but it’s technically a compliance miss.
States requiring an operating agreement
Five states legally require an operating agreement:
- California — Cal. Corp. Code § 17701.10
- Delaware — 6 Del. C. § 18-101(9)
- Maine — 31 M.R.S. § 1531
- Missouri — Mo. Rev. Stat. § 347.081
- New York — NY LLC Law § 417
The other 45 states do not require one, but practically every bank requires an operating agreement to open a business account. Source: American Bar Association Section of Business Law.
States with franchise tax
The eight franchise-tax states for LLCs (verified 2026-04-25):
- California — $800/yr minimum + gross receipts above $250K
- Delaware — $300/yr flat
- Tennessee — $300/yr min + 0.25% net worth
- Alabama — $50/yr Business Privilege Tax
- Texas — 0.375%-0.75% margin tax above $1.23M
- New York — annual filing fee tied to gross income for partnerships
- Arkansas — $150/yr franchise tax
- Georgia — Net Worth Tax for corporate-electing LLCs
For franchise tax detail and 5-year math, see /llc-franchise-tax-by-state.
Frequently asked questions
What’s the cheapest state to form an LLC?
By 5-year total cost: Mississippi, Missouri, and New Mexico tie at $50 (filing fee only, $0 ongoing). The catch: cheap-state math only works if you live and operate there. Forming in NM from California still triggers the $800 California franchise tax via foreign qualification — total cost goes up, not down.
What state has no annual fee for LLCs?
Seven states have no annual report fee: Arizona, Mississippi, Missouri, New Mexico, Ohio, South Carolina, Texas (under $1.23M revenue). Each has full programmatic pages — links above.
Is forming in Wyoming or Delaware cheaper?
Almost never, if you operate elsewhere. Both states require their own RA service ($50-$200/yr) and Delaware adds $300/yr franchise tax. If you have nexus in another state (offices, employees, substantial sales), you pay both states. See the home-state-vs-Wyoming math on the pillar.
Why is California so expensive?
The $800/yr minimum franchise tax to the Franchise Tax Board, payable annually regardless of revenue. Filing fee is $70 (low), but the recurring franchise tax dominates the 5-year total ($4,070). Source: California FTB LLC guidance, verified 2026-04-25.
How often is this data refreshed?
Every 90 days on a quarterly cycle (January, April, July, October). Off-cycle updates happen when a state announces a fee change. The full verification process and open CSV dataset are at /methodology.
Sources
- Each of the 51 state Secretary of State websites listed in the table above — last verified 2026-04-25.
- IRS Limited Liability Company (LLC) overview — last verified 2026-04-25
- American Bar Association Section of Business Law — last verified 2026-04-25
- SBA Apply for Licenses and Permits — last verified 2026-04-25
About the author
Aissam Baidi is the founder and researcher behind llcformationcost.com. He compiles the 51-jurisdiction LLC fee dataset directly from each state’s Secretary of State website and IRS publications, refreshing the data quarterly. Connect on LinkedIn.
Not legal advice. Estimates based on publicly available data from each state’s Secretary of State office. Consult a licensed attorney in your jurisdiction.
Frequently asked questions
Which state is cheapest to form an LLC in 2026?
Mississippi, Missouri, and New Mexico are tied for the lowest 5-year LLC cost at $50 each — a one-time filing fee with no annual report and no franchise tax. Kentucky ($55), Arkansas (filing $45), and Hawaii ($50 filing) are the next cheapest tier. Verified 2026-04-25 against each state Secretary of State.
Which state is most expensive for an LLC?
California costs $4,070 over 5 years — a $70 filing fee plus a mandatory $800/year franchise tax (the LLC tax) charged whether the LLC earns money or not. Massachusetts is second at $2,520 ($500 filing + $500 annual report). Tennessee, Delaware, and New York follow.
Do I have to form my LLC in my home state?
No, but if you operate the business in your home state you must register as a "foreign LLC" there — paying both the formation state and home state. For most single-owner businesses this nullifies any savings. Form in your home state unless you have specific reasons (publicly traded, anonymity in WY/DE/NM, real estate holdings) that justify the dual-registration cost.
Which states have no annual LLC fee?
Seven states require no annual report or charge $0 for it: Arizona, Mississippi, Missouri, New Mexico, Ohio, South Carolina, and Texas (no franchise tax under the no-tax-due threshold). Verified 2026-04-25 against each state SOS.
How is "5-year cost" calculated?
Year one filing fee + four years of recurring fees (annual report + franchise tax). We exclude registered-agent service ($0 if you serve yourself, $100-300/yr commercial) and operating-agreement drafting because those are optional. The state-by-state table shows raw state-only fees for direct comparison.
Not legal advice. Estimates based on publicly available data from each state's Secretary of State office. Consult a licensed attorney in your jurisdiction.