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Guide · 2026 fees

How much does an LLC cost? Every state’s fees

The state’s fee to form an LLC runs from $35 in Montana to $500 in Massachusetts. After that, some states charge nothing each year, and California charges at least $800. Here is what each state charges a one-owner LLC, read on each state’s own pages.

Updated October 24, 2026203 official sources

In short

  • The filing fee to form an LLC runs from $35 (Montana) to $500 (Massachusetts). In most states it is $50 to $200.
  • Most states charge an annual or biennial report fee after that. Arizona, Missouri, New Mexico, Ohio and South Carolina have no annual report.
  • The biggest yearly bills: California’s $800 tax, Massachusetts’s $500 report, Rhode Island’s $400 charge plus its report, and Delaware’s $400 tax.
  • Filing yourself costs only the state’s fee. A formation service charges its own fee on top.

What it costs to form an LLC

Every state charges a one-time fee to file the LLC’s formation document, usually called the articles of organization or the certificate of formation. The lowest are Montana ($35), Kentucky ($40) and Arkansas ($45). The highest are Massachusetts ($500), Tennessee and Texas ($300 each) and Alaska ($250).

The figures are for a standard filing, online where the state offers it. Paper filing and faster processing often cost more.

What it costs every year

Most states require an annual or biennial report to keep the LLC in good standing. The fee runs from $7 in Pennsylvania to $500 in Massachusetts. Some states add a yearly tax on every LLC: California’s $800 annual tax, Delaware’s $400 annual tax, Kentucky’s $175 minimum entity tax and Rhode Island’s $400 annual charge.

A few states charge nothing each year. Arizona, Missouri, New Mexico, Ohio and South Carolina have no annual report. Idaho, Minnesota and Mississippi require a report with no fee, and Montana has waived its $20 fee for now.

Miss a report and most states add a late fee. If it stays unfiled, the state can dissolve the LLC. Each state’s due date is on its official page, linked in the sources below.

One-time extras in a few states

  • New York. Within 120 days of forming, the LLC publishes a notice for six weeks in two newspapers the county clerk chooses, then files a certificate of publication for $50. The newspapers set their own prices.
  • Nebraska. A notice runs three successive weeks in a legal newspaper near the LLC’s office.
  • Arizona. A notice is published within 60 days, unless the LLC’s statutory agent is in Maricopa or Pima County, where the state publishes it on its website for free.

Does the S election change these fees?

Usually not. An LLC taxed as an S corporation is still an LLC, so it files the same reports and pays the same filing fees. LLC taxed as an S corp explains what changes and what stays the same.

In a few states the tax election changes what the state collects. California replaces the LLC’s $800 tax and fee with its S-corporation franchise tax (California LLC fee explains it). Vermont’s $250 minimum tax applies once the LLC is taxed as an S corporation. Each state’s page in the calculator covers its own rule.

LLC fees by state

The state’s fee to form an LLC, what it charges a one-owner LLC each year after (a fee due every 2 years counts at half), and what that pays for. Tax on the owner’s income is not included. Click a state for its S-corp page.

StateTo formEach year, one ownerWhat it pays for
Alabama$200$0No yearly state fee; business privilege tax only when it comes to more than $100
Alaska$250$100Biennial report: $100 every 2 years; State business license: $50
Arizona$50$0No annual report
Arkansas$45$150Annual LLC Franchise Tax Report: $150
California$70$810Statement of Information: $20 every 2 years; Annual LLC tax: $800; plus a fee from $250,000 of California income
Colorado$50$25Periodic Report: $25
Connecticut$120$80Annual Report: $80
Delaware$110$400Annual LLC tax: $400
District of Columbia$99$150Biennial report: $300 every 2 years; plus franchise tax if gross income is over $12,000, unless over 80% of income comes from the owners’ own services
Florida$125$138.75Annual Report: $138.75
Georgia$110$60Annual Registration: $60
Hawaii$50$12.50Annual Report: $12.50
Idaho$100$0Annual Report: no fee
Illinois$150$75Annual Report: $75
Indiana$96$16Business Entity Report: $32 every 2 years
Iowa$50$15Biennial Report: $30 every 2 years
Kansas$85$45Information Report: $90 every 2 years
Kentucky$40$190Annual Report: $15; Limited Liability Entity Tax minimum: $175
Louisiana$125$35Annual Report: $35
Maine$175$85Annual Report: $85
Maryland$100$300Annual Report: $300
Massachusetts$500$500Annual Report: $500
Michigan$50$25Annual Statement of resident agent and registered office: $25
Minnesota$155$0Annual Renewal: no fee
Mississippi$50$0Annual Report: no fee
Missouri$50$0No annual report
Montana$35$0Annual Report: waived for now ($20 when charged)
Nebraska$100$12.50Biennial Report: $25 every 2 years
Nevada$75$350Annual list: $150; State Business License: $200
New Hampshire$100$100Annual Report: $100
New Jersey$100$75Annual Report: $75
New Mexico$50$0No annual report
New York$200$29.50Biennial Statement: $9 every 2 years; Annual LLC filing fee: $25
North Carolina$125$200Annual Report: $200
North Dakota$135$50Annual Report: $50
Ohio$99$0No annual report
Oklahoma$100$25Annual Certificate: $25
Oregon$100$100Annual report / renewal: $100
Pennsylvania$125$7Annual Report: $7
Rhode Island$150$450Annual Report: $50; Annual charge (minimum tax): $400
South Carolina$110$0No annual report
South Dakota$150$55Annual Report: $55
Tennessee$300$400Annual Report: $300; Franchise tax: $100; plus 6.5% excise tax on net earnings
Texas$300$0Public Information Report: no fee; franchise tax only above $2,650,000 of revenue
Utah$59$18Annual renewal / annual report: $18
Vermont$155$45Annual report: $45; plus $250 a year if the LLC is taxed as a partnership or S corporation
Virginia$100$50Annual registration fee: $50
Washington$180$70Annual Report: $70
West Virginia$100$25Annual report fee: $25
Wisconsin$130$25Annual report: $25
Wyoming$100$60Annual report license tax: $60
See what an S election would add or save for your LLC.Profit, state and salary. Two minutes, nothing sent anywhere.
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Sources

Sources: 203 official pages

Every figure was read on an official page and checked a second time. Checked October 24, 2026. How we check facts.

An explanation of public rules, not tax advice.

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