Starting a business · LLC state fees · 2026
LLC formation cost by state.
Compare the state filing fee to form an LLC and the recurring state filing in every state and DC, with the agency page each number came from.
General information, not legal advice
Fees come from the Secretary of State or equivalent pages linked in each row, read on October 20, 2026. They are the government's charge only, without registered agent, formation service, expedite or card fees, and they change. Confirm on the agency site before you file. Nothing you type leaves your browser.
At a glance
- Cheapest to form: Montana $35Then Kentucky at $40 and several states at $50.
- Dearest to form: Massachusetts $500And $500 again every year for the annual report.
- No recurring report feeArizona, Idaho, Ohio, Minnesota (renewal) and Texas (at the Secretary of State).
LLC formation cost by state, 2026
The state filing fee to form an LLC runs from $35 in Montana to $500 in Massachusetts in the pages we read, a fourteen-fold spread, and the cost that follows formation matters as much as the cost of getting started. Massachusetts charges $500 for the certificate of organization and $500 again every year for the annual report. Arizona, Ohio and Idaho show no recurring report fee in the sources we read. Texas charges $300 to form and nothing at the Secretary of State afterward, though its franchise tax is a separate matter. This table puts the filing fee and the recurring state filing side by side, with the page each figure came from.
What the table measures, and what it leaves out
- Formation filing fee. The amount printed on the Secretary of State's fee schedule, form or statute for domestic LLC articles of organization or certificate of formation. Expedite fees, name reservations, certified copies, registered agent fees and credit card charges are extra and are not in the number.
- Recurring state filing. The annual, biennial or periodic report or equivalent, as the agency publishes it. Where the state instead levies an annual tax or license, the notes say so: California's $800 tax, Delaware's annual LLC tax, Nevada's State Business License at $200, Rhode Island's $400 minimum tax and Wyoming's license tax. For the two with their own calculators, use the California LLC annual cost calculator and the Delaware LLC annual tax calculator.
- Notes. Online versus paper differences, publication requirements such as New York's, and places where two official documents disagree.
Lowest and highest, and why the order changes
On formation alone the cheapest filings in the table are Montana at $35, Kentucky at $40, and several states at $50: Arizona, Arkansas, Colorado, Hawaii, Iowa, Michigan, Mississippi and New Mexico. The most expensive are Massachusetts at $500, then Tennessee at a $300 minimum (which grows by $50 per member above six, to a $3,000 cap), Texas at $300, Alaska at $250, and Alabama and New York at $200. Add the recurring cost and the order shifts: Kentucky's $15 annual report keeps it near the bottom, while Maryland's $300 annual report and personal property return and the District of Columbia's $300 biennial report put those two well above states with a higher formation fee. Which is cheapest therefore depends on the number of years you plan to keep the company, not on the first invoice.
Worked example: three years in three states (hypothetical)
A single-member LLC that stays open for three years, counting only the fee and report figures in the table and assuming one annual report is due in each of years two and three:
- Kentucky: $40 to form plus two $15 annual reports is $70.
- Connecticut: $120 to form plus two $80 annual reports is $280.
- Washington: $180 to form plus two $70 annual reports is $320.
The result excludes registered agent fees, state taxes, local licenses and anything marked as an expedite. It is meant to show the shape of the cost, not to forecast a real bill.
Edge cases and common mistakes
- Reading a vendor's bundle price as the state fee. Formation services add their own charge on top of the state filing fee. Use the state number to see what the government actually collects.
- Missing a state that publishes two numbers. Wisconsin's statute shows $130 for online filing while its paper form shows $170, and Idaho, Indiana, Nebraska and South Dakota charge different amounts online and on paper. The table shows both where we found both.
- Forgetting publication. New York requires publication in two newspapers for six consecutive weeks and a $50 Certificate of Publication on top of the $200 filing, and the newspapers charge their own fee.
- Using an old schedule. Louisiana's fee schedule changes on October 1, 2026 and Delaware's form was revised in August 2026. Check the revision date on any schedule you rely on.
- Counting only the state. Some states levy a separate tax on LLCs, including those listed above.
Who this is for, and what it does not cover
This page is for founders choosing a state to form in, bookkeepers estimating the recurring cost of a client's LLC, and anyone checking a formation service's quote against the government's own figure. It does not give legal advice on where to form, cover corporations or other entity types, or list franchise taxes, registered agent fees or foreign qualification fees. For Texas franchise tax, see the Texas franchise tax no-tax-due checker.
11 rows are marked with a dagger because the agency page could not be fetched by our check; see the note under the table.
The full table
| State | Formation filing fee | Recurring state filing | Notes | Source |
|---|---|---|---|---|
| Alabama | $200 | Not listed in the sources we read | Older forms show $100 plus a county probate fee; the 2026 form states $200. | Source |
| Alaska | $250 † | $100 biennial report (due January 2 of every second year) † | Initial report is free. A separate $50 business license is also required. | Source |
| Arizona | $50 | None found in the sources we read | $35 more for online expedite. Publication may be required outside Maricopa and Pima counties. | Source |
| Arkansas | $50 | $150 annual franchise tax report, due May 1 | Annual franchise tax report is due May 1. | Source |
| California | $70 | $20 Statement of Information every two years, plus the $800 annual Franchise Tax Board tax | The Secretary of State fee schedule (rev. 06/2018) lists $70; the $800 tax is covered by the California LLC annual cost calculator. | Source · Source 2 |
| Colorado | $50 | $25 periodic report each year | Filing is online only. | Source |
| Connecticut | $120 | $80 annual report (January 1 to March 31) | The $120 includes appointing the statutory agent. | Source |
| Delaware | $110 | Annual LLC tax due June 1 (see the Delaware LLC annual tax calculator) | The Division of Corporations form revised 8/2026 states $110. | Source |
| District of Columbia | $99 | $300 biennial report | Biennial report late fee is $100. | Source |
| Florida | $125 (includes the registered agent designation) | $138.75 annual report (January 1 to May 1) † | The $125 includes the registered agent designation. | Source |
| Georgia | $100 plus a service charge ($110 total on paper) | $50 plus service charge ($60 on paper) annual registration † | Online filing is cheaper than mail per the Secretary of State procedure sheet. | Source |
| Hawaii | $50 | Annual return required; amount not confirmed on a current page | Expedited service is $25 more. | Source |
| Idaho | $100 online, $120 on paper | No fee for the annual report | The paper form adds a $20 manual processing fee. | Source · Source 2 |
| Illinois | $150 † | $75 annual report † | Series LLC articles cost $400. | Source |
| Indiana | $75 online, $100 on paper | $31 online or $50 on paper, every second year | Fees are set in IC 23-0.5-9. | Source |
| Iowa | $50 | $30 online or $45 on paper biennial report (odd-numbered years) | Fee set under Iowa Code 489.122. | Source |
| Kansas | $90 on paper | $53 online or $55 on paper annual report † | Paper fee per the Articles of Organization instruction sheet. | Source |
| Kentucky | $40 | $15 annual report (January 1 to June 30) | Waived for veteran-owned businesses under KRS 14A.2-165. | Source |
| Louisiana | $125 | $35 annual report | Fee schedule effective 10/1/26 lists the same amounts. An initial report is filed with the articles. | Source |
| Maine | $175 | $85 annual report (due June 1) | Fixed by 31 M.R.S. 1680. | Source |
| Maryland | $100 | $300 annual report and personal property return (Form 1) † | SDAT fee schedule; the form revised 05/2026 also shows $100. | Source · Source 2 |
| Massachusetts | $500 | $500 annual report | Both amounts are in 950 CMR 112.29. | Source |
| Michigan | $50 † | $25 annual statement † | Veterans may qualify for a fee waiver. | Source |
| Minnesota | $135 by mail, $155 online or in person | No fee for the annual renewal | Amounts are from the form revised 7/1/2025. | Source · Source 2 |
| Mississippi | $50 | $0 annual report per the fee schedule | Mississippi lists the LLC annual report at $0 on its fee schedule. | Source |
| Missouri | $105 | No annual report fee found | Form LLC-1 (revised 01/2025). | Source |
| Montana | $35 | $35 annual report | Annual report fee as listed on the Secretary of State fee sheet. | Source |
| Nebraska | $110 in office, $100 online | $30 biennial report | Fees restructured July 1, 2021. | Source |
| Nevada | Shown only after you select the business type in the filing system † | $200 State Business License each year, plus the annual list fee † | The state's fee page does not print the LLC amount. | Source |
| New Hampshire | $100 | $100 annual report (a $50 late fee after April 1) | Set by RSA 304-C:191. | Source |
| New Jersey | $100 | $75 annual report | Fee schedule on the Division of Revenue site. | Source |
| New Mexico | $50 † | None found in the sources we read | Form fee shown is $50; the business portal says the biennial report does not apply to LLCs. | Source |
| New York | $200 | $9 biennial statement | Publication in two newspapers for six weeks is also required, with a $50 certificate of publication. | Source |
| North Carolina | $125 | $200 annual report (due April 15) | Online card payment adds a small electronic filing fee. | Source |
| North Dakota | $135 | $50 annual report | Fee page for business LLCs. | Source |
| Ohio | $99 † | None found in the sources we read | Form 610, revised 09/2025. | Source |
| Oklahoma | $100 | $25 annual certificate | Fee schedule cites 18 O.S. 2055.2 for the certificate. | Source |
| Oregon | $100 | $100 annual report | The state warns about look-alike mailers that charge more. | Source |
| Pennsylvania | $125 | $7 annual report (new from 2025; the decennial report was repealed) | Restricted professional LLCs pay a separate annual registration. | Source |
| Rhode Island | $150 | $50 annual report | Annual report is due February 1 to May 1. | Source · Source 2 |
| South Carolina | $110 | None found in the sources we read | The $110 comes from forms last revised in August 2016. | Source |
| South Dakota | $150 online, $165 on paper | $55 online or $70 on paper annual report | Annual report is due on the first day of the anniversary month. | Source |
| Tennessee | $300 minimum ($50 per member, up to $3,000) | $300 minimum annual report fee | Fee rises $50 per member above six, to a $3,000 cap. | Source · Source 2 |
| Texas | $300 | None found in the sources we read (franchise tax is separate) | Card payments add a convenience fee. | Source · Source 2 |
| Utah | $59 | $18 annual renewal | FY2026 schedule adds a $5 surcharge on renewals filed through the single sign-on portal. | Source |
| Vermont | $155 | $45 annual report | Set in 11 V.S.A. 4012 and the Secretary's fee page. | Source |
| Virginia | $100 | $50 annual registration fee | A $25 penalty applies if it is paid late. | Source · Source 2 |
| Washington | $180 | $70 annual report | Online filings add a processing fee. | Source |
| West Virginia | $150 on the current form (older forms show $100) † | $25 annual report | Veteran-owned LLCs can have the registration fee waived. | Source |
| Wisconsin | $130 online (statute 183.0122); the paper form Corp502 shows $170 | $25 annual report | Check which amount applies to the way you file. | Source |
| Wyoming | $100 | License tax: $60 or two-tenths of a mill of Wyoming assets, whichever is greater | The Secretary of State form states $100. | Source |
Frequently asked questions
How much does it cost to form an LLC?
The state filing fee ranges from $35 in Montana to $500 in Massachusetts in the agency pages we read. Kentucky is $40, and Arizona, Colorado, Hawaii, Iowa, Michigan, Mississippi and others are $50. Texas is $300, New York $200 and California $70. Formation services and registered agents charge extra.
What is the cheapest state to form an LLC in?
On the filing fee alone, Montana at $35, then Kentucky at $40. Counting the recurring report, Kentucky's $15 annual report and Arizona's lack of one keep both near the bottom, while Montana's annual report is $35.
What is the most expensive state to form an LLC in?
Massachusetts, at $500 for the certificate of organization and another $500 for each annual report. Tennessee's minimum is $300 and rises with the number of members, and Texas is $300 to form.
Which states have no annual LLC report fee?
In this table Arizona, Idaho, Ohio and Minnesota (for the renewal) charge nothing, and Texas charges no fee at the Secretary of State. Some of these states levy a separate tax or license; check the notes column.
Do I have to publish a notice when I form an LLC?
In New York, yes: the LLC must publish in two newspapers for six consecutive weeks and file a Certificate of Publication, which costs $50 to file, plus the newspapers' fees. Arizona may also require publication outside Maricopa and Pima counties. Other states in the table do not list it.
Is the Delaware fee the same as the Delaware annual tax?
No. The $110 is the filing fee for the certificate of formation, per the Division of Corporations form revised August 2026. Delaware LLCs also pay an annual tax, covered by the Delaware LLC annual tax calculator.
Why do some states list two different fees?
Because online and paper filings often cost different amounts, as in Idaho, Indiana, Nebraska, South Dakota and Wisconsin. The table shows both numbers rather than guessing.
What does an LLC cost per year after formation?
The recurring column has the annual, biennial or periodic state filing: $0 in Arizona and Ohio, $15 in Kentucky, $75 in Illinois, $200 in North Carolina, $300 for Maryland and the District of Columbia, and $500 in Massachusetts. Some states charge a tax instead; see the notes.
Sources
Retrieved October 20, 2026. Each link was fetched on that date. Figures on this page come from these pages and no others.
- Alabama: www.sos.alabama.gov
- Alaska: www.commerce.alaska.gov
- Arizona: azcc.gov
- Arkansas: www.sos.arkansas.gov
- California: bpd.cdn.sos.ca.gov
- California: www.ftb.ca.gov
- Colorado: www.sos.state.co.us
- Connecticut: business.ct.gov
- Delaware: corpfiles.delaware.gov
- District of Columbia: dlcp.dc.gov
- Florida: form.sunbiz.org
- Georgia: georgia.gov
- Hawaii: cca.hawaii.gov
- Idaho: archive.sos.idaho.gov
- Idaho: business.idaho.gov
- Illinois: www.ilsos.gov
- Indiana: iga.in.gov
- Iowa: sos.iowa.gov
- Kansas: sos.ks.gov
- Kentucky: www.sos.ky.gov
- Louisiana: static.sos.la.gov
- Maine: legislature.maine.gov
- Maryland: dat.maryland.gov
- Maryland: dat.maryland.gov
- Massachusetts: www.sec.state.ma.us
- Michigan: www.michigan.gov
- Minnesota: www.sos.mn.gov
- Minnesota: www.sos.mn.gov
- Mississippi: www.sos.ms.gov
- Missouri: s1.sos.mo.gov
- Montana: sosmt.gov
- Nebraska: sos.nebraska.gov
- Nevada: www.nvsos.gov
- New Hampshire: gc.nh.gov
- New Jersey: www.nj.gov
- New Mexico: businessportal.nm.gov
- New York: dos.ny.gov
- North Carolina: www.sosnc.gov
- North Dakota: sos.nd.gov
- Ohio: www.ohiosos.gov
- Oklahoma: www.sos.ok.gov
- Oregon: sos.oregon.gov
- Pennsylvania: www.pa.gov
- Rhode Island: docs.sos.ri.gov
- Rhode Island: docs.sos.ri.gov
- South Carolina: businessfilings.sc.gov
- South Dakota: sdsos.gov
- Tennessee: sos.tn.gov
- Tennessee: sos.tn.gov
- Texas: www.sos.state.tx.us
- Texas: www.sos.state.tx.us
- Utah: commerce.utah.gov
- Vermont: sos.vermont.gov
- Virginia: www.scc.virginia.gov
- Virginia: www.scc.virginia.gov
- Washington: www.sos.wa.gov
- West Virginia: sos.wv.gov
- Wisconsin: dfi.wi.gov
- Wyoming: sos.wyo.gov
Related tools
Common mix-ups
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Often assumedThe filing fee to form an LLC is the only state cost of owning one.
What the source saysDelaware lists a $110 filing fee on its formation form, but the state also charges a separate annual LLC tax due June 1, so the first-year cost is higher than the filing fee alone. [1]
Checked against these sources on .