On this page
How to read the table
- Formation fee is what the state charges to file the articles of organization (certificate of formation in some states) for a new domestic LLC. Where online and paper filing differ, both are shown.
- Recurring fee is what the state charges to keep the LLC in good standing: an annual or biennial report fee, a minimum franchise or privilege tax, or both. A $0 entry with "filing required" still means a report is due each year.
- State fees only. The figures exclude registered agent fees, expedite fees, card or portal surcharges, late penalties and any newspaper cost, and they are separate from our service price. A formation quote from us lists the state fee on its own line, at cost.
- Income-based taxes are extra. Some states add a tax on revenue or profit above the minimum, such as California's LLC fee on California income of $250,000 or more[6][7] and Texas franchise tax above its no-tax-due threshold.[45][46]
Each row links to the state source it was read from on 15 October 2026. Fees change: Louisiana raised its fees on 1 October 2026[20] and Pennsylvania's $7 annual report began in 2025,[40] so check the state's own page on the day you file.
LLC filing fee and annual fee by state
| State | Formation fee | Recurring fee | When due | Source |
|---|---|---|---|---|
| Alabama | $200 | Business privilege tax: $0 for LLCs that would owe only the minimum | If owed: 15th day of the 3rd month of the tax year | AL SOS · ADOR[1][2] |
| Alaska | $250 | $100 biennial report | Every 2 years, by January 2 | AK Corporations[3] |
| Arizona | $50 | None listed in the LLC fee statute | Not applicable | A.R.S. 29-3213[4] |
| Arkansas | $45 online ($50 paper) | $150 annual franchise tax | By May 1 each year | AR SOS[5] |
| California | $70 | $800 annual LLC tax (Franchise Tax Board), plus a $20 Statement of Information every 2 years | $800 tax: 15th day of the 4th month of the tax year | CA FTB · CA SOS[6][7] |
| Colorado | $50 | $25 periodic report | Annually (dates: see state) | CO SOS (archived 18 Sep 2026)[8] |
| Connecticut | $120 | $80 annual report | January 1 to March 31 each year | CT business[9] |
| Delaware | $110 | $400 annual tax (no annual report) | By June 1 each year | DE Corporations[10] |
| District of Columbia | $99 | $300 biennial report | Every 2 years, by April 1 | DC DLCP[11] |
| Florida | $125 (includes registered agent designation) | $138.75 annual report | January 1 to May 1 each year | FL Sunbiz[12] |
| Georgia | See the state's own fee page | Georgia Secretary of State | ||
| Hawaii | $50 | $15 annual report | By the end of the calendar quarter the LLC was registered in | HI BREG[13] |
| Idaho | $100 online ($120 paper) | $0 annual report when filed on time | Annually (date: see state) | ID SOS[14] |
| Illinois | $150 | $75 annual report | Annually (dates: see state) | IL SOS (archived 1 Apr 2026)[15] |
| Indiana | $100 by mail | $50 business entity report by mail ($31 online) | Every 2 years, in the anniversary month | IN SOS[16] |
| Iowa | $50 | $30 biennial report online ($45 paper) | Odd-numbered years, January 1 to April 1 | IA SOS[17] |
| Kansas | $85 online ($90 paper) | $90 information report online ($110 paper), every 2 years | Every 2 years, by April 15 | KS SOS[18] |
| Kentucky | $40 | $15 annual report | By June 30 each year | KY SOS[19] |
| Louisiana | $125 (includes the initial report) | $35 annual report | Annually (date: see state) | LA SOS[20] |
| Maine | $175 | $85 annual report | January 1 to June 1 each year | 31 MRSA 1680[21] |
| Maryland | $100 | $300 annual report | By April 15 each year | MD Business Express[22] |
| Massachusetts | $500 | $500 annual report | By the anniversary of formation | Mass.gov[23] |
| Michigan | $50 | $25 annual statement | By February 15 each year | MI LARA[24] |
| Minnesota | $155 online or in person ($135 by mail) | $0 annual renewal (filing required) | By December 31 each year | MN SOS[25] |
| Mississippi | $50 | $0 annual report (filing required) | By April 15 each year | MS SOS[26] |
| Missouri | $50 online ($105 paper) | No annual report | Not applicable | MO SOS (archived 4 Oct 2026)[27] |
| Montana | $35 | $0 by April 15 (fee waived by the SOS), $35 after | By April 15 each year | MT SOS[28] |
| Nebraska | $100 online ($110 in office) | $30 biennial report | Odd-numbered years, by April 1 | NE SOS[29] |
| Nevada | $425 ($75 articles + $150 initial list + $200 state business license) | $350 ($150 annual list + $200 state business license) | Annually, by the formation anniversary | NV SilverFlume[30] |
| New Hampshire | $100 | $100 annual report | By April 1 each year | NH SOS[31] |
| New Jersey | $100 | $75 annual report | By the last day of the formation month | NJ Treasury[32] |
| New Mexico | $50 | None listed in the LLC Act's fee section | Not applicable | NMSA 53-19-63[33] |
| New York | $200, plus newspaper publication and a $50 certificate of publication | $9 biennial statement | Every 2 years, in the formation month | NY DOS[34] |
| North Carolina | $125 | $200 annual report | By April 15 each year | NC SOS[35] |
| North Dakota | $135 | $50 annual report | By November 15 | ND SOS (archived 29 Jun 2026)[36] |
| Ohio | $99 | No annual report listed | Not applicable | OH SOS (archived 29 Sep 2026)[37] |
| Oklahoma | $100 | $25 annual certificate | Each year on the formation anniversary | OK SOS[38] |
| Oregon | $100 | $100 annual report | Each year by the formation anniversary | OR SOS[39] |
| Pennsylvania | $125 | $7 annual report | January 1 to September 30 each year | PA DOS[40] |
| Rhode Island | $150 | $50 annual report, plus a $400 minimum annual tax (Division of Taxation) | Report: February 1 to May 1 each year | RI DOS[41] |
| South Carolina | $110 | None for an LLC taxed as a partnership or disregarded entity | Not applicable | S.C. Code 33-44[42] |
| South Dakota | $150 online ($165 paper) | $55 annual report online ($70 paper) | By the 1st day of the anniversary month | SD SOS[43] |
| Tennessee | $300 (up to 6 members; $50 per member, $3,000 maximum) | Annual report $300 minimum, plus franchise tax $100 minimum (Department of Revenue) | Annually (dates: see state) | TN SOS (archived 29 Sep 2026)[44] |
| Texas | $300 | No SOS report. Franchise tax: none due at or under $2.65 million annualized revenue (2026 and 2027 reports); a Public Information or Ownership Information Report is still filed, with no fee | By May 15 each year | TX Comptroller · TX SOS[45][46] |
| Utah | See the state's own fee page | Utah Division of Corporations | ||
| Vermont | $155 | $45 annual report | Within 3 months after the LLC's fiscal year ends | 11 V.S.A. 4012[47] |
| Virginia | $100 | $50 annual registration fee | By the last day of the anniversary month | Va. Code 13.1-1005[48] |
| Washington | $180 | $70 annual report | By the last day of the formation month | WA SOS[49] |
| West Virginia | $100 | $25 annual report | January 1 to June 30 each year | WV SOS[50] |
| Wisconsin | $130 online ($170 paper) | $25 annual report online | By the end of the calendar quarter of the formation anniversary | WI DFI[51] |
| Wyoming | $100 | Annual report license tax: $60, or $0.0002 per dollar of Wyoming assets if greater | First day of the anniversary month, each year | WY SOS (archived 18 Jun 2026)[52] |
State fees only · read on official state sources · 15 Oct 2026
Wyoming, New Mexico and Delaware for founders outside the US
Founders outside the US most often choose one of three states. On their state sources:
- Wyoming: $100 to file the articles, then an annual report license tax of $60 or two-tenths of a mill on each dollar of Wyoming assets, whichever is greater.[52]
- New Mexico: $50 to file the articles of organization, and the LLC Act's fee section lists no annual or biennial report fee.[33]
- Delaware: $110 to file, then a $400 annual tax due by June 1 each year, with a $200 penalty plus 1.5% a month for late payment.[10]
State fees are one part of the choice; banking, privacy, the registered agent and where the company does business matter too. We compare the three in the best state for an LLC as a non-US founder.
When to get help
The state filing is the quick part. The work around it is where help pays for itself: choosing the state, keeping a registered agent, getting the EIN, and diarising each report and tax date in the table so the LLC stays in good standing. A US LLC owned by one foreign person also files Form 5472 each year it has a reportable transaction with its owner, and forming the company is one of them; see Form 5472 instructions.
Our US LLC formation service files your articles, arranges the registered agent and prepares the EIN application, with the state fee passed through at cost in a written quote. Founders in Pakistan can see the same service priced for Pakistan on US LLC formation from Pakistan.
Sources
- Alabama Secretary of State — LLC formation form and fees fetched 15 Oct 2026
- Alabama Department of Revenue — business privilege tax fetched 15 Oct 2026
- Alaska Division of Corporations — forms and fees fetched 15 Oct 2026
- Arizona Revised Statutes 29-3213 — LLC filing fees (Arizona Legislature) fetched 15 Oct 2026
- Arkansas Secretary of State — LLC forms and fees fetched 15 Oct 2026
- California Franchise Tax Board — limited liability company fetched 15 Oct 2026
- California Secretary of State — LLC forms and fees fetched 15 Oct 2026
- Colorado Secretary of State — business fees (archived copy captured 18 Sep 2026; live site blocked) fetched 15 Oct 2026
- Connecticut Secretary of the State — domestic LLC forms and fees fetched 15 Oct 2026
- Delaware Division of Corporations — annual tax for LLCs, LPs and GPs fetched 15 Oct 2026
- DC Department of Licensing and Consumer Protection — LLC fees fetched 15 Oct 2026
- Florida Division of Corporations — articles of organization (fees) fetched 15 Oct 2026
- Hawaii Business Registration Division — domestic LLC fees fetched 15 Oct 2026
- Idaho Secretary of State — business forms and fees fetched 15 Oct 2026
- Illinois Secretary of State — LLC forms and fees (archived copy captured 1 Apr 2026; live site blocked) fetched 15 Oct 2026
- Indiana Secretary of State — business entity reports fetched 15 Oct 2026
- Iowa Secretary of State — business entity forms and fees fetched 15 Oct 2026
- Kansas Secretary of State — articles of organization (fees) fetched 15 Oct 2026
- Kentucky Secretary of State — fees fetched 15 Oct 2026
- Louisiana Secretary of State — forms and fee schedule fetched 15 Oct 2026
- Maine Revised Statutes 31 §1680 — LLC fees (Maine Legislature) fetched 15 Oct 2026
- Maryland SDAT Business Express — fee schedule fetched 15 Oct 2026
- Commonwealth of Massachusetts — starting an LLC fetched 15 Oct 2026
- Michigan LARA Corporations Division — annual reports and statements fetched 15 Oct 2026
- Minnesota Secretary of State — business filing fee schedule fetched 15 Oct 2026
- Mississippi Secretary of State — services and fees fetched 15 Oct 2026
- Missouri Secretary of State — business FAQs (archived copy captured 4 Oct 2026; live site blocked) fetched 15 Oct 2026
- Montana Secretary of State — business fees fetched 15 Oct 2026
- Nebraska Secretary of State — forms and fee information fetched 15 Oct 2026
- Nevada Secretary of State — filing and processing fees fetched 15 Oct 2026
- New Hampshire Secretary of State — LLC forms and fees fetched 15 Oct 2026
- New Jersey Division of Revenue and Enterprise Services — fees fetched 15 Oct 2026
- New Mexico Statutes 53-19-63 — LLC filing fees (NMOneSource) fetched 15 Oct 2026
- New York Department of State — fee schedules fetched 15 Oct 2026
- North Carolina Secretary of State — LLC fees fetched 15 Oct 2026
- North Dakota Secretary of State — limited liability company (archived copy captured 29 Jun 2026; live site down) fetched 15 Oct 2026
- Ohio Secretary of State — business filing forms and fees (archived copy captured 29 Sep 2026; live site blocked) fetched 15 Oct 2026
- Oklahoma Secretary of State — fees fetched 15 Oct 2026
- Oregon Secretary of State — business registry fee schedule fetched 15 Oct 2026
- Pennsylvania Department of State — fees and payments fetched 15 Oct 2026
- Rhode Island Department of State — costs and fees fetched 15 Oct 2026
- South Carolina Code Title 33 Chapter 44 — LLC fees (SC Legislature) fetched 15 Oct 2026
- South Dakota Secretary of State — filing fees fetched 15 Oct 2026
- Tennessee Secretary of State — business forms and fees (archived copy captured 29 Sep 2026; live site blocked) fetched 15 Oct 2026
- Texas Comptroller — franchise tax fetched 15 Oct 2026
- Texas Secretary of State — Form 205, certificate of formation fetched 15 Oct 2026
- Vermont Statutes 11 V.S.A. §4012 — LLC fees (Vermont General Assembly) fetched 15 Oct 2026
- Code of Virginia §13.1-1005 — LLC fees (Virginia General Assembly) fetched 15 Oct 2026
- Washington Secretary of State — LLC filing resource page fetched 15 Oct 2026
- West Virginia Secretary of State — articles of organization (fees) fetched 15 Oct 2026
- Wisconsin Department of Financial Institutions — fees fetched 15 Oct 2026
- Wyoming Secretary of State — filing fee schedule (archived copy captured 18 Jun 2026; live site unreachable) fetched 15 Oct 2026
General information about bookkeeping, not tax or legal advice for your situation.
How this answer was written, sourced and reviewed: editorial policy.