US LLC by state

State guides for every US state and Washington DC. Each one lists the official filing fee, the yearly report or tax, due dates and the rules that matter to non-residents. Compare every state at once in the LLC state fee comparison tool.

LLC state fees
State	Formation fee	Every year	Due
Wyoming	$102.40	License tax: greater of $60 or $0.0002 per dollar of Wyoming assets	First day of your anniversary month each year
New Mexico	$50	No annual report for LLCs	Nothing due each year at state level
Delaware	$110	Annual LLC tax $400 (from the 2026 tax year)	1 June each year (first $400 payment due 1 June 2027)
Florida	$125	Annual report $138.75	Between 1 January and 1 May each year
Texas	$300	Franchise tax report: no tax due at or below $2.65 million revenue (2026 and 2027 reports); an information report is still required	15 May each year
Alabama	$200	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).
Alaska	$250	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).
Arizona	$50	No annual report for LLCs; the Arizona Corporation Commission says only corporations file annual reports.
Arkansas	$45	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).
California	$70	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.
Colorado	$50	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.
Connecticut	$120	Annual report $80, filed between 1 January and 31 March each year starting the year after formation.
Georgia	$110	Annual registration $60 ($50 plus $10 service charge), filed 1 January to 1 April each year starting the year after formation; $25 late penalty.
Hawaii	$51	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).
Idaho	$100	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).
Illinois	$150	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.
Indiana	$75	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.
Iowa	$50	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.
Kansas	$85	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.
Kentucky	$40	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.
Louisiana	$100	Annual report $30, due on or before the anniversary date of the LLC's organization each year, filed through geauxBIZ.
Maine	$175	Annual report $85 every year, filed between 1 January and 1 June, starting the year after formation; the late filing penalty is $50.
Maryland	$100	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.
Massachusetts	$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.
Michigan	$50	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.
Minnesota	$155	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).
Mississippi	$50	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.
Missouri	$50	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.
Montana	$35	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.
Nebraska	$100	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).
Nevada	$75	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).
New Hampshire	$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.
New Jersey	$100	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).
New York	$200	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).
North Carolina	$125	Annual report $200 ($203 online, which includes a processing charge), due 15 April each year starting the year after the LLC is created.
North Dakota	$135	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.
Ohio	$99	No annual report and no annual state fee for Ohio LLCs; the Secretary of State fee statute (R.C. 111.16) lists none.
Oklahoma	$100	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.
Oregon	$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.
Pennsylvania	$125	Annual report $7 every year, filed between 1 January and 30 September, starting the year after formation; the requirement began in 2025.
Rhode Island	$150	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.
South Carolina	$110	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.
South Dakota	$150	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.
Tennessee	$300	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.
Utah	$59	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.
Vermont	$155	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).
Virginia	$100	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.
Washington	$180	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.
Washington DC	$99	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.
West Virginia	$100	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.
Wisconsin	$130	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.

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