What it costs to form an LLC in every state
The filing fee online and by mail, the report you owe the state every year or two, any other state tax that comes with an LLC, and a direct link to the office you file with. I built this for my own business and for anyone deciding where to form theirs.
Fees current as of September 2026 · Confirm on the state's own page before you file
Forming in Kansas?
File with the Kansas Secretary of State. No publication and no separate LLC tax.
Veteran fee breaks I found
- Pennsylvania — the $125 filing fee is waived for eligible veteran-owned small businesses (bring a DD-214).
- West Virginia — filing fee and the first 4 years of annual reports waived for veteran-owned businesses.
- Texas — new businesses fully owned by honorably discharged veterans skip certain state filing fees and franchise tax for up to 5 years.
Other states may have breaks too — ask the filing office before you pay.
All 50 states + DC
| State | Filing fee online | Filing fee by mail | Ongoing report · when due | Report fee online | Report fee by mail | Other taxes & notes | Where to file |
|---|---|---|---|---|---|---|---|
| Alabama | Not confirmed | $200 | None filed with the Secretary of State | — | — | Business Privilege Tax (AL Dept. of Revenue); no return if the tax is $100 or less. Name reservation required before filing ($25 paper / $28 online) | Alabama Secretary of State – Business Entities |
| Alaska | $250 | $250 | Biennial Report · every 2 years (Jan 2) | $100 | $100 | State business license: $50 for 1 year or $100 for 2 years No state income tax on wages |
Alaska Division of Corporations, Business & Professional Licensing |
| Arizona | $50 | $50 | None required | — | — | Publication: newspaper notice 3 times within 60 days (not required if your agent is in Maricopa or Pima County) | Arizona Corporation Commission |
| Arkansas | $45 | $50 | Annual Franchise Tax Report · every year (May 1) | $155 | $150 | None (the $150 franchise tax is the annual report) | Arkansas Secretary of State – Business & Commercial Services |
| California | $70 | Not offered | Statement of Information · within 90 days, then every 2 years | $20 | Not offered | $800 annual LLC tax (Franchise Tax Board); extra fee once California income passes $250,000 | California Secretary of State – Business Programs |
| Colorado | $50 | Not offered | Periodic Report · every year | $25 | Not offered | — | Colorado Secretary of State – Business & Licensing |
| Connecticut | $120 | $120 | Annual Report · every year (Jan 1–Mar 31) | $80 | Not offered | — | Connecticut Secretary of the State – Business Services |
| Delaware | $110 | $110 | None (annual tax instead) | — | — | $400 annual LLC tax due June 1 (raised from $300 starting with 2026) | Delaware Division of Corporations |
| District of Columbia | $99 | $99 | Biennial Report · every 2 years (April 1) | $300 | $300 | Unincorporated Business Franchise Tax if DC gross receipts are over $12,000 ($250 minimum) | DC Dept. of Licensing & Consumer Protection – Corporations |
| Florida | $125 | $125 | Annual Report · every year (Jan 1–May 1) | $138.75 | Not offered | None ($400 late fee after May 1) No state income tax on wages |
Florida Division of Corporations (Sunbiz) |
| Georgia | $110 | $110 | Annual Registration · every year (by April 1) | $60 | $60 | — | Georgia Secretary of State – Corporations |
| Hawaii | $50 | $50 | Annual Report · every year (end of formation quarter) | $12.50 | $15 | — | Hawaii DCCA – Business Registration Division |
| Idaho | $100 | $120 | Annual Report · every year (anniversary month) | $0 | Not confirmed | — | Idaho Secretary of State (SOSBiz) |
| Illinois | $150 | $150 | Annual Report · every year (anniversary month) | $75 | $75 | 1.5% replacement tax on net Illinois income for LLCs taxed as partnerships or S corps | Illinois Secretary of State – Business Services |
| Indiana | Not confirmed | $100 | Business Entity Report · every 2 years (anniversary month) | $32 | $50 | — | Indiana Secretary of State – Business Services (INBiz) |
| Iowa | $50 | $50 | Biennial Report · every 2 years (odd years, by April 1) | $30 | $45 | — | Iowa Secretary of State – Business Services |
| Kansas | $85 | $90 | Information Report · every 2 years (April 15) | $90 | $110 | — | Kansas Secretary of State – Business Services |
| Kentucky | $40 | $40 | Annual Report · every year (Jan 1–June 30) | $15 | $15 | Limited Liability Entity Tax: $175 minimum per year (Dept. of Revenue) | Kentucky Secretary of State – Business Filings |
| Louisiana | $105 | $100 | Annual Report · every year | $35 | Not confirmed | Fees rise Oct 1, 2026: filing $125 and report $35 (online adds $5) | Louisiana Secretary of State – Commercial Division |
| Maine | Not offered | $175 | Annual Report · every year (June 1) | $85 | $85 | — | Maine Secretary of State – Division of Corporations |
| Maryland | $103 | $100 | Annual Report & Personal Property Return · every year (April 15) | $300 | $300 | None beyond the $300 annual report | Maryland SDAT – Charter Division |
| Massachusetts | $520 | $500 | Annual Report · every year (anniversary date) | $520 | $500 | — | Massachusetts Secretary of the Commonwealth – Corporations |
| Michigan | $50 | $50 | Annual Statement · every year (Feb 15) | $25 | Not offered | — | Michigan LARA – Corporations Division |
| Minnesota | $155 | $135 | Annual Renewal · every year | $0 | $0 | Minimum fee only for larger LLCs ($1.28 million+ in Minnesota property, payroll and sales) | Minnesota Secretary of State – Business Services |
| Mississippi | $50 | $50 | Annual Report · every year (by April 15) | $0 | Not offered | — | Mississippi Secretary of State – Business Services |
| Missouri | $50.50 | $105 | None required | — | — | — | Missouri Secretary of State – Corporations |
| Montana | $35 | Not offered | Annual Report · every year (April 15) | $20 | Not offered | None (on-time report fee waived in 2026 and 2027; $35 if late) | Montana Secretary of State – Business Services |
| Nebraska | $102 | $110 | Biennial Report · every 2 years (odd years, April 1) | $25 | $30 | Publication: newspaper notice 3 weeks in a row, then file proof with the state ($25 online / $30) | Nebraska Secretary of State – Business Services |
| Nevada | $75 | $75 | Annual List + State Business License · every year | $150 | $150 | $200 State Business License every year. The initial list ($150) and license ($200) are due at formation, so it costs $425 to start No state income tax on wages |
Nevada Secretary of State (SilverFlume) |
| New Hampshire | $102 | $100 | Annual Report · every year (April 1) | $102 | $100 | No state income tax on wages | New Hampshire Secretary of State – Corporation Division |
| New Jersey | $100 | $100 | Annual Report · every year (formation month) | $75 | Not confirmed | None (filing fee cut from $125 to $100 on July 1, 2026) | New Jersey Division of Revenue & Enterprise Services |
| New Mexico | $50 | Not offered | None required | — | — | None (card payments add a convenience fee) | New Mexico Secretary of State – Business Services |
| New York | $200 | $200 | Biennial Statement · every 2 years | $9 | $9 | Annual LLC filing fee to NY Tax Dept. ($25 for most single-member LLCs with NY income) Publication: 2 newspapers for 6 weeks within 120 days, then a $50 Certificate of Publication |
New York Department of State – Division of Corporations |
| North Carolina | $125 | $125 | Annual Report · every year (April 15) | $200 | $200 | — | North Carolina Secretary of State – Business Registration |
| North Dakota | $135 | Not confirmed | Annual Report · every year (Nov 15) | $50 | Not confirmed | — | North Dakota Secretary of State (FirstStop) |
| Ohio | $99 | $99 | None required | — | — | — | Ohio Secretary of State – Business Services |
| Oklahoma | Not confirmed | $100 | Annual Certificate · every year (anniversary date) | Not confirmed | $25 | None (online filing adds a service fee) | Oklahoma Secretary of State – Business Filing |
| Oregon | $100 | $100 | Annual Report · every year (anniversary date) | $100 | $100 | — | Oregon Secretary of State – Corporation Division |
| Pennsylvania | $125 | $125 | Annual Report · every year (Jan 1–Sept 30) | $7 | $7 | VETERANS: filing fee waived for eligible veteran-owned small businesses (Act 135) | Pennsylvania Department of State – Bureau of Corporations |
| Rhode Island | $150 | $150 | Annual Report · every year (Feb 1–May 1) | $52.50 | $50 | $400 minimum business tax every year (RI Division of Taxation) | Rhode Island Department of State – Business Services |
| South Carolina | $110 | $110 | None required | — | — | — | South Carolina Secretary of State – Business Entities |
| South Dakota | $150 | $165 | Annual Report · every year (anniversary month) | $55 | $70 | No state income tax on wages | South Dakota Secretary of State – Business Services |
| Tennessee | $300.95 | $300 | Annual Report · every year | $300.95 | $300 | Fees shown are for 1–6 members ($50 per member, $300 minimum). Franchise & excise tax: $100 minimum per year (Dept. of Revenue) No state income tax on wages |
Tennessee Secretary of State – Business Services |
| Texas | $300 | $300 | Public Information Report (franchise tax) · every year (May 15) | $0 | $0 | Franchise tax only if revenue is over $2.65 million. VETERANS: new veteran-owned businesses skip certain state fees and franchise tax for up to 5 years No state income tax on wages |
Texas Secretary of State (reports go to the Comptroller) |
| Utah | $59 | $59 | Annual Renewal · every year (anniversary date) | $18 | $18 | — | Utah Division of Corporations & Commercial Code |
| Vermont | $155 | $155 | Annual Report · every year | $45 | Not offered | $250 minimum business entity tax for LLCs taxed as partnerships or S corps | Vermont Secretary of State – Corporations |
| Virginia | $100 | $100 | Annual Registration Fee · every year (anniversary month) | $50 | $50 | — | Virginia State Corporation Commission – Clerk's Office |
| Washington | $200 | $180 | Annual Report · every year (formation month); initial report free at filing | $70 | $70 | $50 state business license if you meet a Revenue trigger (e.g., $12,000+ income or employees) No state wage tax (tax on income over $1M starts 2028) |
Washington Secretary of State – Corporations & Charities |
| West Virginia | $101 | $100 | Annual Report · every year (Jan 1–June 30) | $26 | Not offered | $30 business registration certificate (State Tax Division). VETERANS: filing fee and first 4 years of reports waived for veteran-owned businesses | West Virginia Secretary of State – Business & Licensing |
| Wisconsin | $130 | $170 | Annual Report · every year (anniversary quarter) | $25 | $40 | — | Wisconsin Dept. of Financial Institutions |
| Wyoming | $102.40 | $100 | Annual Report (license tax) · every year (anniversary month) | $61.44 | $60 | None (report is $60 minimum, more only if Wyoming assets are large) No state income tax on wages |
Wyoming Secretary of State – Business Division |
How to read this. Online fees include any card or portal fee the state adds. Rush (expedite) fees are left out. “Not offered” means the state does not take that filing method. “Not confirmed” means the state does not publish that exact figure — call the filing office.
Not included: a registered agent service ($100–$300 a year if you hire one instead of serving as your own), your EIN (free from the IRS), and city or county business licenses.
Forming in one state and working in another? You also register as a “foreign” LLC in the state where you actually do business, so you pay filing fees in both states. Wyoming or Delaware only saves money if you really operate there.
Coming change: Louisiana raises its fees on October 1, 2026 (filing $125, annual report $35, plus $5 online).
This page is information, not legal or tax advice. Fees change — always confirm on the state's own filing page before you pay.
My paid services will be operational 2 Oct 2026. This table is free and ready to use now. Questions? Call 785-579-9071.