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LLC cost by state: all 50 states and Washington DC

The formation fee is only the start. Compare what every state charges to form an LLC and the least it charges every year after, then total the state cost over the years you choose.

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States to compare
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Montana
First year
$35
Each later year
$0
Total, 3 years
$35
New Mexico
First year
$50
Each later year
$0
Total, 3 years
$50
Arizona
First year
$50
Each later year
$0
Total, 3 years
$50
Mississippi
First year
$50
Each later year
$0
Total, 3 years
$50
Missouri
First year
$50
Each later year
$0
Total, 3 years
$50
Hawaii
First year
$51
Each later year
$15
Total, 3 years
$81
Utah
First year
$59
Each later year
$18
Total, 3 years
$95
Ohio
First year
$99
Each later year
$0
Total, 3 years
$99
Colorado
First year
$50
Each later year
$25
Total, 3 years
$100
Idaho
First year
$100
Each later year
$0
Total, 3 years
$100
Michigan
First year
$50
Each later year
$25
Total, 3 years
$100
Iowa
First year
$50
Each later year
$30
Total, 3 years
$110
South Carolina
First year
$110
Each later year
$0
Total, 3 years
$110
Indiana
First year
$75
Each later year
$20
Total, 3 years
$115
Pennsylvania
First year
$125
Each later year
$7
Total, 3 years
$139
Nebraska
First year
$100
Each later year
$25
Total, 3 years
$150
Oklahoma
First year
$100
Each later year
$25
Total, 3 years
$150
West Virginia
First year
$100
Each later year
$25
Total, 3 years
$150
Minnesota
First year
$155
Each later year
$0
Total, 3 years
$155
Louisiana
First year
$100
Each later year
$30
Total, 3 years
$160
Wisconsin
First year
$130
Each later year
$25
Total, 3 years
$180
Alabama
First year
$200
Each later year
$0
Total, 3 years
$200
Virginia
First year
$100
Each later year
$50
Total, 3 years
$200
New York
First year
$200
Each later year
$9
Total, 3 years
$218
Wyoming
First year
$102.40
Each later year
$60
Total, 3 years
$222.40
Georgia
First year
$110
Each later year
$60
Total, 3 years
$230
North Dakota
First year
$135
Each later year
$50
Total, 3 years
$235
Vermont
First year
$155
Each later year
$45
Total, 3 years
$245
New Jersey
First year
$100
Each later year
$75
Total, 3 years
$250
Rhode Island
First year
$150
Each later year
$50
Total, 3 years
$250
South Dakota
First year
$150
Each later year
$55
Total, 3 years
$260
Kansas
First year
$85
Each later year
$90
Total, 3 years
$265
Connecticut
First year
$120
Each later year
$80
Total, 3 years
$280
Texas
First year
$300
Each later year
$0
Total, 3 years
$300
Illinois
First year
$150
Each later year
$75
Total, 3 years
$300
New Hampshire
First year
$100
Each later year
$100
Total, 3 years
$300
Oregon
First year
$100
Each later year
$100
Total, 3 years
$300
Washington
First year
$180
Each later year
$70
Total, 3 years
$320
Arkansas
First year
$45
Each later year
$150
Total, 3 years
$345
Maine
First year
$175
Each later year
$85
Total, 3 years
$345
Florida
First year
$125
Each later year
$138.75
Total, 3 years
$402.50
Kentucky
First year
$40
Each later year
$190
Total, 3 years
$420
Alaska
First year
$250
Each later year
$100
Total, 3 years
$450
North Carolina
First year
$125
Each later year
$200
Total, 3 years
$525
Washington DC
First year
$99
Each later year
$300
Total, 3 years
$699
Maryland
First year
$100
Each later year
$300
Total, 3 years
$700
Nevada
First year
$75
Each later year
$350
Total, 3 years
$775
Delaware
First year
$110
Each later year
$400
Total, 3 years
$910
Tennessee
First year
$300
Each later year
$400
Total, 3 years
$1,100
Massachusetts
First year
$500
Each later year
$500
Total, 3 years
$1,500
California
First year
$70
Each later year
$810
Total, 3 years
$1,690

State fees only: formation fee in year one, then the minimum yearly state amount from year two. States with a report every 2 years are shown at the per-filing fee each year, so their real cost is lower. Wyoming uses the $60 minimum license tax, Texas assumes revenue at or below the no-tax-due threshold, California includes the $800 annual LLC tax, and our service fees are not included.

Five popular states, side by side

LLC rules and fees in Wyoming, New Mexico, Delaware, Florida and Texas
ItemWyomingNew MexicoDelawareFloridaTexas
Formation fee$102.40$100 filing fee, plus a 2.4% card fee when filed online ($102.40)$50$50 filing fee$110$110 certificate of formation fee$125$125 ($100 filing fee plus $25 registered agent designation)$300$300 filing fee for Form 205 (card fee applies online)
Every yearLicense tax: greater of $60 or $0.0002 per dollar of Wyoming assetsNo annual report for LLCsAnnual LLC tax $400 (from the 2026 tax year)Annual report $138.75Franchise tax report: no tax due at or below $2.65 million revenue (2026 and 2027 reports); an information report is still required
DueFirst day of your anniversary month each yearNothing due each year at state level1 June each year (first $400 payment due 1 June 2027)Between 1 January and 1 May each year15 May each year
If lateDelinquent if unpaid; dissolution risk 60 days after the due date. Reinstatement from $100.Not applicable$200 penalty plus 1.5% interest a month$400 late fee after 1 May; administrative dissolution in late September if still unfiled$50 per late report, even when no tax is due
ProcessingOnline: active immediately. By mail: up to 15 business days.No standard turnaround is published.No standard turnaround is published; expedite tiers only.E-filings usually appear within 3 business days after processing.Usually at least one business day to show as received; no standard turnaround published.
ExpediteOnline filings are active as soon as the filing completes. Paid expedite: $700 next business day, $1,400 same day.We found no published expedite option.Paid expedite: 24-hour $50, same day $100, 2-hour $500, 1-hour $1,000.No expedited processing. Walk-in service in Tallahassee only.Standard expedite $50. Texas Express: next day $500, same day $750.
Owner privacyMember and manager names are not required on the Articles of Organization.Member and manager names are not required in the Articles of Organization.Member and manager names are not required on the Certificate of Formation.Do not list members; manager names and addresses are optional. Email addresses are public records in Florida.Form 205 lists each manager, or each member if there are no managers, on the public record.
Sales tax (remote sellers)Remote seller threshold: over $100,000 of sales into Wyoming.Gross receipts tax: remote sellers with $100,000 or more of New Mexico receipts must file.No sales tax. Delaware charges a gross receipts tax on sellers instead.Remote seller threshold: over $100,000 of sales into Florida.Remote seller safe harbor: no permit needed below $500,000 of Texas revenue in the previous 12 months.
Official sources

Every figure was checked against the state's own website on 27 September 2026.

LLC fees in all 50 states and Washington DC

Formation fee for a standard domestic LLC filed online, the least the state charges each year after that, and when the yearly filing is due. Card and portal charges are in the notes where the state publishes them.

LLC formation fees and yearly state costs in all 50 states and Washington DC
StateFormation feeMinimum each yearYearly filing and due dateSource
Alabama $200$200 Certificate of Formation filed with the Alabama Secretary of State (of which $100 goes to the county where the registered office is located); online filings through the state portal add a vendor portal fee, and a Certificate of Name Reservation ($25 by mail, $28 online) must be obtained first and attached. $0 Alabama LLCs file no Secretary of State annual report; the recurring state item is the Business Privilege Tax (Form PPT, initial Form BPT-IN within 2.5 months of formation). The 2026 Department of Revenue instructions say a taxpayer whose privilege tax is $100 or less has no filing requirement for taxable year 2026, so a typical small LLC owes $0; larger LLCs pay $0.25 to $1.75 per $1,000 of taxable net worth, due with the matching federal return (15 March for calendar-year limited liability entities per the Department's FAQ).Name reservation is mandatory before filing the Certificate of Formation. Business Privilege Tax late filing penalty is the greater of 10% of the tax or $50; late payment penalty is 1% a month up to 25%. The $10 Secretary of State annual report fee applies to corporations only. Registered agent change $100; Articles of Dissolution $100. Remote sellers above $250,000 in Alabama sales collect the 8% Simplified Sellers Use Tax. Official page
Alaska $250$250 Articles of Organization (Form 08-0484), filed online or by PDF with the Division of Corporations, Business and Professional Licensing; paper filings typically take 10 to 15 business days. $100 Biennial report $100 every 2 years, due 2 January of even-numbered years for LLCs formed in an even year and odd-numbered years for LLCs formed in an odd year; filing opens 2 October of the previous year and a $37.50 late fee applies from 2 February ($137.50 in total).A free initial report may be due within 6 months of formation to add owners. Every business engaging in business in Alaska needs an Alaska business license at $50 per year (one or two year terms, expiring 31 December). No statewide sales tax; local sales taxes for remote sellers are coordinated by the Alaska Remote Seller Sales Tax Commission at $100,000 of statewide annual gross sales. Name reservation $25; change of registered agent $25 (by mail); Articles of Dissolution $25. Official page
Arizona $50$50 Articles of Organization (Form L010) filed with the Arizona Corporation Commission, online through the Arizona Business Center; expedite adds $35. $0 No annual report for LLCs; the Arizona Corporation Commission says only corporations file annual reports.Publication required under A.R.S. 29-3201 within 60 days of filing: three consecutive newspaper notices in the statutory agent's county, unless the agent's street address is in a county over 800,000 people (Maricopa or Pima), where the ACC posts the notice on its website at no extra cost. Statutory agent must sign acceptance Form M002. Official page
Arkansas $45$45 Certificate of Organization (Form LL-01) filed online with the Arkansas Secretary of State, or $50 on paper. $150 Annual franchise tax report with the $150 minimum franchise tax, due on or before 1 May each year starting the calendar year after formation; filing online adds a card processing fee starting at $5 ($3 by e-check).Late franchise tax carries a $25 penalty plus 10% a year interest (capped at twice the tax), and tax keeps accruing even after revocation until the LLC is dissolved. Statement of Dissolution (LL-04) $45 online or $50 on paper; the franchise tax must be paid before dissolution is accepted. Changing the registered agent (DO-03) is free. Remote sellers collect sales tax once sales into Arkansas exceed $100,000 or 200 transactions in the current or previous year. Official page
California $70$70 Articles of Organization (Form LLC-1), filed online through bizfile Online; optional expedite is $350 for 24-hour or $750 for same-day service. $810 Statement of Information (Form LLC-12) $20 every 2 years, first within 90 days of formation, then in the six-month window ending with the registration anniversary month; separately, every LLC organized or doing business in California pays the $800 annual tax to the Franchise Tax Board, first due by the 15th day of the 4th month after filing.Real minimum yearly state cost is $800 annual LLC tax (FTB) plus the $20 biennial Statement of Information; the first-year $800 exemption only covered tax years 2021 to 2023. An LLC fee of $900 to $11,790 also applies once total California income reaches $250,000. $250 penalty (collected by FTB) for a late Statement of Information. Name must include LLC, L.L.C. or Limited Liability Company. Official page
Colorado $50$50 Articles of Organization, filed online only with the Colorado Secretary of State. $25 Periodic Report $25 every year; it can be filed from two months before to two months after the LLC's periodic report month (shown on its record) without penalty, and the fee schedule lists a $50 late filing penalty after that.If the report is still not filed two months after the penalty-free window closes, the LLC becomes Delinquent; the Statement Curing Delinquency costs $100. Remote sellers must collect state sales tax once Colorado sales reach $100,000 in the current or previous calendar year. Official page
Connecticut $120$120 Certificate of Organization filed online through Business.CT.gov; optional expedited service costs $50 and is only available online. $80 Annual report $80, filed between 1 January and 31 March each year starting the year after formation.No late fee is published; an overdue report blocks a Certificate of Legal Existence and, after a 90-day notice, can lead to administrative dissolution (reinstatement $120). The pass-through entity tax is optional. Sales tax permit $100; remote sellers collect at $100,000 of gross receipts and 200 retail sales in the 12 months ending 30 September. Name must contain limited liability company, L.L.C. or LLC. Certificate of Dissolution $0 online; change of agent $50; name reservation $60. Official page
Delaware $110$110 certificate of formation fee $400 Annual LLC tax $400 (from the 2026 tax year). Due: 1 June each year (first $400 payment due 1 June 2027). Official page
Florida $125$125 ($100 filing fee plus $25 registered agent designation) $138.75 Annual report $138.75. Due: Between 1 January and 1 May each year. Official page
Georgia $110$110 Articles of Organization ($100 filing fee plus $10 service charge), the same online or on paper, filed through the Secretary of State's eCorp system. $60 Annual registration $60 ($50 plus $10 service charge), filed 1 January to 1 April each year starting the year after formation; $25 late penalty.Up to 3 years of annual registrations can be filed in advance. Expedite: $120 two business days, $275 same day, $1,200 one hour. Reinstatement after administrative dissolution $260. No publication step is listed for LLCs. Official page
Hawaii $51$50 Articles of Organization (Form LLC-1) plus the $1 State Archives fee, filed online through the Hawaii Business Registration portal or on paper; card or portal charges are not included. $15 Annual report (Form C5) $15 each year, due by the end of the calendar quarter in which the LLC was registered (31 March, 30 June, 30 September or 31 December).Form LLC-INFO says a late annual report can be charged a penalty of up to $100 for each 30-day period it stays late, and an LLC that has not filed for two years can be terminated administratively. The BREG portal FAQs (July 2026) say expedited processing is not available at this time. Businesses with Hawaii income need a General Excise Tax license ($20 one-time fee); GET is 4% plus a 0.5% county surcharge in every county. Remote sellers: $100,000 of Hawaii gross income or 200 transactions. Name must include Limited Liability Company, L.L.C. or LLC. Official page
Idaho $100$100 Certificate of Organization filed online through SOSBiz; paper filings add a $20 manual processing fee ($120 total). $0 Annual report due by the last day of the LLC's anniversary month each year, starting the year after formation; the Secretary of State lists no filing fee for it online (paper reports are by request and carry the $20 manual processing fee).Expedite: $40 for 8 working hours or $100 same day. Name must contain Limited Liability Company, Limited Company, L.L.C., L.C. or LLC. Registered agent must have an Idaho street address (no PO boxes or commercial mail boxes). Name reservation $20 online ($40 paper, held for 4 months). Registered agent change and statement of dissolution have no base fee (paper adds $20). Official page
Illinois $150$150 Articles of Organization filed with the Illinois Secretary of State ($400 for a series LLC), plus an optional $100 expedite fee. $75 Annual report $75, due before the first day of the LLC's anniversary month (the month it was formed) and fileable in the 60 days before; a $100 penalty applies once it is late past the following month.LLCs taxed as partnerships pay Illinois Personal Property Replacement Income Tax at 1.5% of net income. Name reservation $25, registered agent change $25, reinstatement $200. The Secretary of State site (ilsos.gov) blocks automated fetching, so fees were checked against the LLC Act fee section. Official page
Indiana $75$75 Articles of Organization filed electronically through INBiz under IC 23-0.5-9-19 ($100 on paper); INBiz adds a processing charge at checkout. $20 Business Entity Report every 2 years, due by the end of the LLC's anniversary month (first report two years after formation); $20 by statute for an electronic filing, which INBiz shows as $32 including its processing charge, or $50 on paper.An LLC that does not file its report is administratively dissolved and can lose its name after 120 days. Articles of Dissolution (State Form 49465) cost $20 online or $30 on paper. Official page
Iowa $50$50 Certificate of Organization (Iowa Code 489.201), filed online through the Secretary of State's Fast Track Filing portal. $30 Biennial report $30 online ($45 on paper) every 2 years, filed between 1 January and 1 April of each odd-numbered year, starting with the first odd-numbered year after the year of formation.No publication step. If the biennial report is missed, the Secretary of State can start administrative dissolution and the LLC has 60 days after notice to fix it (Iowa Code 489.708 and 489.709); reinstatement can be applied for at any time after dissolution. Statement of Change (agent or office) has no fee. Remote sellers collect Iowa sales tax once Iowa gross revenue reaches $100,000 in the current or previous calendar year (Iowa Code 423.14A). Name must include limited liability company, limited company, LLC, L.L.C., LC or L.C. Official page
Kansas $85$85 Articles of Organization (Form DL) filed online ($90 on paper), per the Secretary of State form revised 27 February 2026. $90 Business entity information report $90 online ($110 on paper) every 2 years, due 15 April; LLCs formed in an even year file in each following even year and those formed in an odd year in each following odd year.A report still not filed three months after the due date leads to forfeiture; reinstatement costs $35 plus an $85 penalty plus each missing report. Name must include L.L.C., L.C., LLC, LC, limited liability company or limited company. Change of resident agent $30 online ($35 paper). Certificate of Cancellation $30 online ($35 paper). Remote sellers collect sales tax once Kansas sales exceed $100,000 in the current or previous calendar year. Official page
Kentucky $40$40 Articles of Organization, filed online through the Secretary of State's FastTrack system or on paper. $190 Annual report $15, filed 1 January to 30 June each year starting the year after formation. Separately, most LLCs (including a single-member LLC owned by an individual, on Form 725) owe the limited liability entity tax (LLET), with a $175 minimum when gross receipts or gross profits are $3 million or less.Real minimum yearly state cost for most LLCs is $15 annual report plus $175 minimum LLET, with the LLET return due the 15th day of the 4th month after the tax year ends. Name must end with limited liability company, limited company, LLC or LC. Reinstatement penalty $100, registered agent change $10, Articles of Dissolution $40. Remote sellers register once they have $100,000 in gross receipts or 200 sales into Kentucky in the previous or current calendar year. Official page
Louisiana $100$100 Articles of Organization with the Initial Report (including the registered agent's notarized affidavit of acceptance), filed with the Secretary of State through geauxBIZ; the fee is set by La. R.S. 49:222, and optional expedite is $30 (24-hour) or $50 (while you wait). $30 Annual report $30, due on or before the anniversary date of the LLC's organization each year, filed through geauxBIZ.The Secretary of State must revoke the articles of an LLC that misses annual reports for three consecutive years (30 days' written notice to the agent); reinstatement is possible within three years. Name must contain limited liability company, L.L.C. or L.C. Dissolution filings cost $100; an LLC with no debts, no immovable property and no business can dissolve by affidavit. Remote sellers register once gross revenue from sales delivered into Louisiana exceeds $100,000 in the current or previous calendar year. Official page
Maine $175$175 Certificate of Formation filed with the Maine Secretary of State (31 M.R.S. 1680); the Secretary of State lists corporate filing processing at 25 to 30 business days. $85 Annual report $85 every year, filed between 1 January and 1 June, starting the year after formation; the late filing penalty is $50.No publication step. Missing the annual report or penalty is a ground for administrative dissolution, which takes effect if not corrected within 60 days of notice; reinstatement is possible within 6 years, with a reinstatement fee of $150 up to a maximum of $600. Name reservation $20. Certificate of cancellation $75. Remote sellers must register once gross sales delivered into Maine exceed $100,000 in the current or previous calendar year (36 M.R.S. 1754-B). Official page
Maryland $100$100 Articles of Organization filed with the State Department of Assessments and Taxation (SDAT), online through Maryland Business Express or on paper; standard processing 6 to 8 weeks, $50 extra to expedite (7 to 14 business days), same day $425 online or $525 on paper. $300 Annual report and business personal property return (Form 1) $300 (Corporations and Associations Article 1-203), due 15 April each year for every entity that existed on 1 January.An LLC that does not file a previous year's Form 1 or pay the late penalty can be forfeited (unpaid penalties get a further 17% from the Central Collection Unit). Articles of Cancellation have no fee ($50 to expedite); a change of principal office or resident agent costs $25. A Maryland principal office and a resident agent with a physical Maryland address are required. Name must include Limited Liability Company, LLC, L.L.C., LC or L.C. Official page
Massachusetts $500$500 Certificate of Organization filed with the Secretary of the Commonwealth, Corporations Division; online and fax filings also carry an expedited cost of $20 at the $500 level (4.5% of the subtotal above $500). $500 Annual report $500 (plus the $20 online expedited cost), due on or before the anniversary date of the original Certificate of Organization each year.Both fees are fixed in M.G.L. c. 156C, s. 12. The Secretary may administratively dissolve an LLC that fails to file annual reports for 2 consecutive years, after 90 days' notice. Resident agent must be a Massachusetts resident individual, a domestic corporation or a foreign corporation authorized in Massachusetts; changing the agent is free online ($25 on paper). Certificate of Cancellation $100. LLCs taxed as corporations pay at least the $456 minimum corporate excise. Remote sellers register once Massachusetts sales exceed $100,000 in a calendar year. Official page
Michigan $50$50 Articles of Organization (Form 700), filed online through the MiBusiness Registry Portal, by mail or in person; optional expedite from $50 (24 hours) to $1,000 (1 hour). $25 Annual Statement $25, due 15 February each year starting the year after formation; an LLC formed after 30 September skips the 15 February immediately after its formation.An LLC that does not file loses good standing after two years; restoration costs $50 plus $25 for each missing year. Name must contain Limited Liability Company, L.L.C. or L.C. Dissolving an LLC that has done business requires a Treasury tax clearance request within 60 days. Official page
Minnesota $155$155 Articles of Organization filed online or in person ($135 by mail) with the Minnesota Secretary of State. $0 Annual renewal with no fee, due by 31 December each calendar year starting the year after the Articles are filed; an LLC that misses it is administratively terminated and reinstating costs $85 online ($65 by mail).A registered office street address in Minnesota is required, but naming a registered agent is optional. Name must include Limited Liability Company or LLC and may not include corporation or incorporated. LLCs taxed as partnerships or S corporations owe a minimum fee once Minnesota property, payroll and sales total $1,280,000 or more (2026, from $260). Statement of Termination $55 online ($35 mail). Remote sellers collect once they have more than $100,000 or 200 or more retail sales shipped to Minnesota in the prior 12 months. Official page
Mississippi $50$50 Certificate of Formation for a Mississippi LLC, filed with the Secretary of State through its online business filing portal. $0 Annual report with no fee, filed online only from 1 January and due by 15 April each year; an LLC that does not deliver it within 60 days after the due date can be administratively dissolved.Name must contain limited liability company, L.L.C. or LLC. Reinstatement $50, change of registered agent $10, Certificate of Dissolution $50, name reservation $25. Remote sellers are doing business in Mississippi once sales exceed $250,000 in any consecutive 12-month period. The Department of Revenue's tax clearance letter is for corporations, not LLCs. Official page
Missouri $50$50 Articles of Organization (Form LLC-1) filed online through the Secretary of State's Business Services portal ($105 on paper); card payments add a 2% plus $0.25 convenience fee and e-checks $0.50 $0 No annual report: the Missouri Secretary of State's business FAQ says LLCs do not have to file one, and there is no recurring state filing fee.Registered agent and address must be in Missouri (PO box only alongside a street address). Change of registered agent $10. Dissolution is a Notice of Winding Up (LLC-13, $25) and Articles of Termination (LLC-5, $25). Remote sellers register for vendor's use tax once Missouri taxable sales exceed $100,000 in 12 months. Official page
Montana $35$35 Articles of Organization filed online through the Secretary of State's biz.sosmt.gov portal (plus $50 for each series named in a series LLC), paid by card or e-check; optional 24-hour ($20) and 1-hour ($100) processing fees $0 Annual report due each year between 1 January and 15 April, starting the year after formation; the Secretary of State's fee sheet lists the fee as waived for reports filed by 15 April and $35 for reports filed after 15 April.Montana has no general sales tax. Name must include limited liability company, limited company, LLC, L.L.C., LC or L.C. Changing registered agent and filing Articles of Termination carry no state fee. Reinstatement within 5 years costs $35 plus $35 for each delinquent annual report. Official page
Nebraska $100$100 Certificate of Organization filed online ($110 in writing); the Secretary of State's new online filing system adds $1.75 plus 2.49% for card payments or $1.75 for ACH. $25 Biennial report every 2 years, due between 1 January and 1 April of each odd-numbered year (delinquent after 16 June), starting in the first odd-numbered year after formation; Neb. Rev. Stat. 21-192 sets $25 for electronic filings under the LLC Act ($30 in writing).Publication required: notice of organization must be published for three successive weeks in a legal newspaper of general circulation near the LLC's designated office, then proof of publication is filed with the Secretary of State ($25 online, $30 in office) (Neb. Rev. Stat. 21-193); newspaper charges are extra. LLCs that miss the delinquency date are administratively dissolved; reinstatement $30, or $500 if more than five years after dissolution. Statement of Dissolution $25 online. Official page
Nevada $75$75 Articles of Organization (NRS 86.561); the $150 initial list (NRS 86.263) and $200 state business license (NRS 76.100) are due at the same time, so $425 is paid at filing. Figures taken from the Nevada Revised Statutes because nvsos.gov blocked fetching. $350 Annual list $150 plus state business license renewal $200 ($350 a year), due by the last day of the LLC's anniversary month; late penalties are $75 on the list (NRS 86.272) and $100 on the license (NRS 76.130).The Nevada Commerce Tax applies only to businesses with Nevada gross revenue above $4 million in a fiscal year. Articles of dissolution cost $100. Wise does not onboard Nevada businesses. Name must include Limited-Liability Company, Limited Liability Company, Limited Company, Limited, Ltd., L.L.C., L.C., LLC or LC. Official page
New Hampshire $100$100 Certificate of Formation filing fee set by RSA 304-C:191, filed with the Secretary of State online or on paper; card or portal charges are not included. $100 Annual report $100, filed between 1 January and 1 April each year starting the year after formation; a $50 late fee applies if it is not filed and paid by 1 April.An LLC formed between 1 December and 1 April does not file a report in that year (RSA 304-C:194). Reinstatement $135, late reinstatement $500. Business Profits Tax 7.5% and Business Enterprise Tax 0.55% apply above filing thresholds the Department of Revenue Administration adjusts every two years (statutory base $92,000 of gross business income for BPT and $250,000 for BET). No general sales tax. Certificate of cancellation $35. Official page
New Jersey $100$100 Certificate of Formation filed online through the Division of Revenue and Enterprise Services (DORES) Business Formation service; payment is by card or eCheck. $75 Annual report $75 each year, filed online with DORES; card payments add $3 and eChecks $0.50. The due date is tied to the LLC's record and is shown in the online annual report service (the official pages checked did not state it).After formation the LLC files Form NJ-REG for tax and employer registration. Missing annual reports for two consecutive years puts a domestic LLC on the inactive list; reinstatement costs $75 plus the current and missed annual reports, and a tax clearance certificate is needed if reinstating more than two years after revocation. Change of registered agent $25; Certificate of Cancellation $100 with no tax clearance required for an LLC. Name must contain limited liability company, L.L.C. or LLC. Remote sellers register once New Jersey sales exceed $100,000 or 200 transactions in the current or prior calendar year. Older guides quote $125 for formation; the DORES fee schedule (updated 1 July 2026) lists $100. Official page
New Mexico $50$50 filing fee $0 No annual report for LLCs. Due: Nothing due each year at state level. Official page
New York $200$200 Articles of Organization filed with the Department of State, Division of Corporations, online or by mail; optional expedited handling costs $25 (24 hours), $75 (same day) or $150 (2 hours) $9 Biennial Statement $9 every 2 years, filed in the calendar month the Articles of Organization were originally filed. LLCs with New York source income also pay the Department of Taxation and Finance filing fee (from $25).Publication requirement: within 120 days of formation the LLC must publish a notice in two newspapers designated by the county clerk for six successive weeks and file a Certificate of Publication ($50), or its authority to do business is suspended. Newspaper costs are extra and vary by county. The Secretary of State is the agent for service of process; a registered agent is optional. Official page
North Carolina $125$125 Articles of Organization (Form L-01), filed online or on paper with the North Carolina Secretary of State; optional expedite is $100 for 24-hour or $200 for same-day service. $200 Annual report $200 ($203 online, which includes a processing charge), due 15 April each year starting the year after the LLC is created.The Secretary of State may administratively dissolve an LLC whose annual report is not delivered within 60 days after it is due; reinstatement $100. Franchise tax applies only to an LLC that elects to be taxed as a corporation (G.S. 105-114). Registered agent change $5; Articles of Dissolution $30; reserved name $10. Remote sellers register once North Carolina gross sales exceed $100,000 in the previous or current calendar year. Official page
North Dakota $135$135 LLC registration (Articles of Organization) filed online through the Secretary of State's FirstStop portal; card or portal charges are not included. $50 Annual report $50 each year, due 15 November for a standard business LLC (15 April for farming or ranching LLCs); the first report is due in the year after the year of registration.A late filing fee applies (amount not stated on the Secretary of State pages checked) and the LLC goes into Not Good Standing; it is typically involuntarily terminated if the past-due report is not filed within 6 to 12 months. Registered agent must have a physical North Dakota address and must consent; agent change $10. Dissolution or termination filing $20; amendment $50. Name must contain limited liability company, LLC or L.L.C. Sales tax 5%; remote sellers collect once taxable sales into North Dakota exceed $100,000 in the current or previous calendar year. Official page
Ohio $99$99 Articles of Organization (Form 610) filed with the Ohio Secretary of State, online through Ohio Business Central; expedite options cost $100, $200 or $300 extra. $0 No annual report and no annual state fee for Ohio LLCs; the Secretary of State fee statute (R.C. 111.16) lists none.Commercial Activity Tax applies only above $6 million of Ohio taxable gross receipts a year (tax years 2025 onward) at 0.26%; the annual minimum tax was eliminated. The ohiosos.gov web pages returned 403 to automated fetching; the Form 610 PDF and the Ohio Revised Code were used. Official page
Oklahoma $100$100 Articles of Organization filed with the Oklahoma Secretary of State, fee set by 18 O.S. 2055. $25 Annual certificate $25, due on the anniversary date of filing the Articles of Organization; an LLC that has not filed within 60 days after that date ceases to be in good standing.The Oklahoma Tax Commission says LLCs are statutorily exempt from franchise tax. Articles of dissolution $50; change of principal office or registered agent address $25; name reservation $10. Registered agent can be the LLC itself, an Oklahoma resident individual or a domestic or qualified foreign entity, with an office open during business hours. Remote sellers register after more than $100,000 of Oklahoma taxable sales in the preceding or current calendar year. Official page
Oregon $100$100 Articles of Organization filed online through the Oregon Business Registry or on paper with the Corporation Division; online filings are processed in 1 to 3 business days. $100 Annual report (renewal) $100 every year, due by the LLC's anniversary date (the date it was filed); the Corporation Division mails a renewal notice about 45 days before the due date.Oregon has no general sales tax. The Corporate Activity Tax applies to LLCs: register within 30 days of reaching $750,000 of commercial activity, file a return above $1 million, tax is $250 plus 0.57% of taxable commercial activity above $1 million. Registered agent change and annual report amendments $0. Name reservation $100 for 120 days. Articles of Dissolution $100. The registered office cannot be a mail forwarding business or virtual office. Official page
Pennsylvania $125$125 Certificate of Organization (DSCB:15-8821) with a docketing statement, filed online through the Department of State's Business Filing Services. $7 Annual report $7 every year, filed between 1 January and 30 September, starting the year after formation; the requirement began in 2025.Beginning with annual reports due in 2027, an LLC that fails to file is administratively dissolved six months after the due date and its name becomes available to others; domestic LLCs can reinstate with no time limit for $35 online plus $15 for each delinquent annual report. No advertising (publication) is required to form a domestic LLC. Registered office can be a Pennsylvania address or a commercial registered office provider (change of registered office $5). Expedite: same day $100, 3-hour $300, 1-hour $1,000. A certificate of termination must be filed with tax clearance certificates from the Department of Revenue and the Department of Labor and Industry (15 Pa.C.S. 139 and 8872). Remote sellers collect sales tax above $100,000 of Pennsylvania gross sales in a calendar year. Official page
Rhode Island $150$150 Articles of Organization (Form 400) filed with the Rhode Island Department of State online through the business portal or on paper; the Department says it processes filings in one to three business days. $50 Annual report $50, filed between 1 February and 1 May each year (the online filing adds $2.50 for enhanced access); a $25 late penalty is applied on 1 June. Separately, an LLC not taxed as a corporation files Form RI-1065 with the Division of Taxation and pays the $400 annual charge.The $400 annual charge (equal to the corporate minimum tax) is due with Form RI-1065: 15 March for most LLCs, 15 April for single-member LLCs with a calendar year. Name must end with LLC or Limited Liability Company. Name reservation $50 for 120 days; change of agent $20; Articles of Dissolution $50; Division of Taxation Letter of Good Standing $50. Remote sellers collect sales tax at $100,000 of gross receipts or 200 transactions. Official page
South Carolina $110$110 Articles of Organization filed with the South Carolina Secretary of State through Business Entities Online; card payment is accepted online. $0 No annual report and no license fee for an LLC that is not taxed as a corporation, per the SC Department of Revenue; an LLC taxed as a corporation files Form CL-1 within 60 days of starting business and then an annual report with a license fee of 0.1% (minimum $25) to the Department of Revenue.Name reservation $25 for 120 days; change of designated office or agent $10; Articles of Termination $10; reinstatement $25; certificate of existence $10 (S.C. Code 33-44-1204). The Secretary of State may start administrative dissolution if a fee, tax or penalty is unpaid 60 days after it is due. Remote sellers above $100,000 in gross revenue for a calendar year must get a retail license; state sales tax rate is 6%. Official page
South Dakota $150$150 Articles of Organization filed online with the Secretary of State ($165 on paper, which includes the $15 paper processing fee); card fees are not included. $55 Annual report $55 online ($70 on paper), due on the first day of the LLC's anniversary month; it can be filed from two months before the due date.A report not filed within two months of the due date makes the LLC delinquent and adds a $55 late fee (the fee schedule and FAQs say $55; the online annual report instructions say $50); delinquent LLCs may be administratively dissolved. From 1 January 2027 (SDCL 59-11-25 as amended by SL 2026, ch 203) an entity chooses on its formation document between the anniversary month and 31 January each year. No corporate income tax. Sales tax 4.2%; remote sellers register once gross revenue from sales into South Dakota exceeds $100,000 in the current or previous calendar year. Official page
Tennessee $300Articles of Organization cost $50 per member, with a $300 minimum (covers 1 to 6 members) and a $3,000 maximum, under Tennessee Code 48-249-1007; filed with the Secretary of State. $400 Annual report $50 per member ($300 minimum, $3,000 maximum), due on or before the first day of the fourth month after the LLC's fiscal year ends (1 April for a calendar year); plus the $100 minimum franchise tax on the franchise and excise tax return due the 15th day of the fourth month.LLCs pay Tennessee franchise tax (0.25% of net worth, $100 minimum even if inactive) and excise tax (6.5% of Tennessee taxable income), with limited exemptions such as FONCE. Closing needs a Notice of Dissolution ($20) and Articles of Termination ($20) with a Department of Revenue tax clearance. The tn.gov Secretary of State site blocked fetching, so fees were verified from the Tennessee Code. Official page
Texas $300$300 filing fee for Form 205 (card fee applies online) $0 Franchise tax report: no tax due at or below $2.65 million revenue (2026 and 2027 reports); an information report is still required. Due: 15 May each year. Official page
Utah $59$59 Certificate of Organization filed online through the Utah Business Registration system (UtahID login) with the Division of Corporations and Commercial Code; optional expedite is $75 per filing. $18 Annual renewal (annual report) $18, including a $5 state portal surcharge, filed during the anniversary month of the LLC's formation each year; a $10 late renewal fee applies if it is late.Fees are from the Division's fee schedule labeled Fiscal Year 2026 (effective 1 July 2025), which is still the schedule linked as current. Name reservation $22; amendment $17; voluntary dissolution no charge; reinstatement $54 plus $18 for each missed renewal and a $10 delinquency fee. Name must contain limited liability company, limited company, L.L.C., LLC, L.C. or LC. Remote sellers collect Utah sales tax above $100,000 gross revenue in the previous or current calendar year. Official page
Vermont $155$155 Articles of Organization under 11 V.S.A. 4012 (as amended in 2023), filed online with the Secretary of State; the Secretary of State's fee page still lists $125, so confirm the amount at checkout. $45 Annual report $45 under 11 V.S.A. 4012 (the Secretary of State's fee page still lists $35), due within three months after the end of the LLC's fiscal year (31 March for a calendar-year LLC).An LLC that fails to file its annual report is terminated under 11 V.S.A. 4034. LLCs taxed as partnerships or S corporations file Form BI-471 and generally pay a $250 minimum business entity tax. Sales tax 6%; remote sellers register after $100,000 of sales or 200 transactions in any preceding 12-month period. Official page
Virginia $100$100 Articles of Organization filed with the Virginia State Corporation Commission Clerk's Office. $50 Annual registration fee $50, due by the last day of the LLC's anniversary month each year starting 12 months after formation; a $25 penalty is added if paid late.Existence is automatically canceled if the fee is not paid by the last day of the third month after the due date; reinstatement within 5 years costs $100 plus unpaid fees and penalties. scc.virginia.gov blocks automated fetching of its fee pages, so fees were checked against the Code of Virginia. Official page
Washington $180$180 Certificate of Formation filed online in the Corporations and Charities Filing System (CCFS), plus an online processing fee the state adds at checkout; the $10 Initial Report is due within 120 days and can be filed with the formation. $70 Annual report $70 every year, due by the last day of the month the LLC was formed and can be filed up to 180 days early; filed late it costs $95 including the delinquency fee.Initial Report $10 within 120 days of formation (RCW 23.95.255). Expedited service $100 (about 3 business days) or same day $150; standard processing typically 7 to 10 business days. Missing the annual report leads to delinquent status and possible administrative dissolution; reinstatement costs $140 plus all missed annual report fees. Washington charges business and occupation (B&O) tax on gross receipts, and a business license through the Department of Revenue is needed from $12,000 gross income a year. Out-of-state businesses have substantial nexus above $100,000 of Washington gross receipts in the current or prior calendar year (RCW 82.04.067). Dissolution filing has no state fee (online processing fee applies). Official page
Washington DC $99$99 Articles of Organization for a domestic LLC (Form DLC-1), filed online through DLCP's BOSS system (formerly CorpOnline); standard processing 5 business days, expedite $50 (3-day) or $100 (1-day). $300 Biennial report (BRA-25) $300 every 2 years, first due by 1 April of the calendar year after registration and by 1 April every two years after that; a $100 late fee applies after 1 April.Unincorporated business franchise tax of 8.25% with a $250 minimum ($1,000 if DC gross receipts exceed $1 million) applies to unincorporated businesses with DC gross income over $12,000; an LLC taxed as a corporation files as a corporation. The biennial report collects DC beneficial ownership details (10% or more owners or those with control) since 1 January 2020. A registered agent with a DC street address is required; more than 60 days without one risks revocation. Dissolution is by Statement of Dissolution (Form DLC-8) while in good standing. Remote sellers collect sales tax above $100,000 of sales or 200 sales in the previous or current calendar year. Official page
West Virginia $100$100 Articles of Organization filed with the Secretary of State online through the One Stop Business Portal (card payment; an EIN is needed first); expedited 24-hour, 2-hour and 1-hour service is available for an extra fee. $25 Annual report $25, due by 30 June each year from the year after formation; $50 administrative late fee. After five consecutive timely annual reports an LLC may elect a $50 biennial report instead.A registered agent is optional in West Virginia; if none is appointed the Secretary of State accepts service of process for the LLC. Online filing through the One Stop Business Portal also registers the business with the State Tax Department and WorkForce West Virginia, and needs an EIN first. Remote sellers collect sales tax above $100,000 of sales or 200 transactions in a calendar year. Name reservation $15 for 120 days; change of agent $15; Articles of Termination $25; reinstatement $25. Official page
Wisconsin $130$130 Articles of Organization filed online with the Department of Financial Institutions ($170 on paper); optional next-business-day expedite is $100. $25 Annual report $25 online ($40 on paper), filed each year during the calendar quarter in which the LLC's registration anniversary falls (so by 31 March, 30 June, 30 September or 31 December), starting the year after formation.An LLC that misses its report becomes delinquent and risks administrative dissolution; back report fees cure it. Dissolution costs $20 online ($35 on paper); a registered agent change costs $10 online ($25 on paper). The name must include limited liability company, limited company, LLC or LC. Official page
Wyoming $102.40$100 filing fee, plus a 2.4% card fee when filed online ($102.40) $60 License tax: greater of $60 or $0.0002 per dollar of Wyoming assets. Due: First day of your anniversary month each year. Official page

"Minimum each year" is the smallest recurring state amount for a small LLC with no employees. Franchise, privilege and gross receipts taxes can be higher once the LLC earns more; see each state's notes and source.

How to read this comparison

Every US state charges a one-time fee to file the document that creates your LLC, called articles of organization in most states and a certificate of formation in Delaware and Texas. That is the "formation fee" above. Most states then charge something every year to keep the LLC in good standing. Over three or five years, the yearly charge usually matters more than the formation fee, which is why the tool totals both.

The totals use the smallest amount each state can charge. Wyoming's yearly license tax is the greater of $60 or two-tenths of a mill ($0.0002) per dollar of assets located in Wyoming, so a company with large Wyoming assets pays more. The Texas figure assumes your revenue stays at or below the franchise tax no-tax-due threshold, which is $2.65 million for 2026 and 2027 reports. Above that, franchise tax applies.

Cheapest and most expensive states for an LLC

Over three years (formation fee plus two years of the minimum yearly amount), the lowest state totals in the table are Montana ($35), Arizona ($50), Mississippi ($50), Missouri ($50), New Mexico ($50). The highest are California ($1,690), Massachusetts ($1,500), Tennessee ($1,100), Delaware ($910), Nevada ($775). These totals leave out registered agent fees and any tax that grows with income, so check the notes for the states you are considering.

A low total is not the same as the right state. If your LLC will have an office, staff or stock in a particular state, that state will usually expect the LLC to register there, so forming somewhere cheaper can mean paying two states. Founders outside the US with no US presence usually compare Wyoming, New Mexico and Delaware; our best state for an LLC guide explains the trade-offs.

Wyoming

Wyoming charges $100 to file articles of organization, plus a 2.4% card fee when you file online, which is why the online cost is $102.40. An online filing is active as soon as it completes. The yearly annual report and license tax is due on the first day of your anniversary month (the calendar month your LLC was formed), and an LLC that stays unpaid for 60 days after the due date risks dissolution. Member and manager names are not required on the articles.

New Mexico

New Mexico has the lowest formation fee of the five, $50 under the state's LLC Act, and its LLC Act sets no annual report for LLCs. That makes it the cheapest state to keep over several years. The trade-off is that New Mexico publishes no standard processing time and no expedite option that we could find. New Mexico also has a gross receipts tax, which applies to remote sellers with $100,000 or more of New Mexico receipts.

Delaware

Delaware charges $110 for a certificate of formation and offers paid expedite tiers from $50 for 24 hours to $1,000 for one hour. The big number is the annual LLC tax. It rose from $300 to $400 from the 2026 tax year, due on 1 June each year, so the first $400 payment falls due on 1 June 2027. A late payment costs a $200 penalty plus 1.5% interest a month. Delaware LLCs file no annual report.

Florida

Florida's formation cost is $125: a $100 filing fee plus $25 to designate the registered agent. The annual report costs $138.75 and must be filed between 1 January and 1 May. Florida adds a $400 late fee after 1 May, which makes a late report cost $538.75, and dissolves LLCs that still have not filed by late September. Florida does not offer expedited processing, and email addresses on filings are public records.

Texas

Texas charges $300 to file a certificate of formation (Form 205), the highest of the five, plus a 2.7% card fee online. Paid expedite starts at $50. Every year the LLC files a franchise tax report by 15 May. At or below the no-tax-due threshold there is no tax to pay, but the Comptroller still requires an information report, and a late report costs $50 even when no tax is due. Form 205 lists the managers, or the members when there are no managers, on the public record.

Costs this table leaves out

  • Registered agent. Every state requires a registered agent with a street address in the state. Add your agent's yearly fee in the tool above to include it.
  • Federal filings. A single-member LLC owned by a non-US person files Form 5472 with a pro forma Form 1120 every year, whichever state it is formed in. The IRS charges no filing fee, but the penalty for not filing is $25,000. See the compliance deadline calendar.
  • Sales tax. Sales tax depends on where your customers are, not only where the LLC is formed. The thresholds in the table apply to remote sellers into each state.
  • Doing business in another state. If your LLC has an office, staff or stock in a different state, that state may require the LLC to register there too, with its own fees. Check with that state before you choose.
  • Our service fee. Shown separately on our price list.

Which state do founders outside the US usually pick?

For a founder with no office, staff or stock in any US state, the choice mostly comes down to three things in this table: the yearly cost, how much owner information the public record shows, and whether you need a fast filing. New Mexico is the cheapest to keep. Wyoming costs a little more each year but files online in minutes. Delaware is the usual pick when investors expect it, and its yearly tax is the highest of the five. Florida and Texas make most sense when the business actually operates there.

This is general information, not advice. If you are unsure, read our Wyoming vs Delaware vs New Mexico comparison or ask us before you order.

Sources

Fees, deadlines and rules on this page were last checked on 27 September 2026.