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Last updated July 16, 2026

How Much Does an LLC Cost by State

Logan Jackonis
Logan JackonisHead of Services & Operations, Commenda

Forming a limited liability company (LLC) costs between $35 and $500 in one-time state filing fees. Most states add a recurring annual or biennial fee that ranges from $0 to more than $800. Montana charges the lowest filing fee at $35. Massachusetts charges the highest at $500. The full 51-jurisdiction table sits below.

Three questions drive most searches. What will I actually pay in my state? Which state is cheapest? What fees am I not seeing? This guide answers all three. Your Employer Identification Number (EIN) is free from the Internal Revenue Service (IRS), so budget only for state and service costs.

What Is an LLC Filing Fee?

An LLC filing fee is the one-time charge a state collects to process your Articles of Organization and legally recognize your business. It ranges from $35 in Montana to $500 in Massachusetts. Every state requires it. You pay it once. This is the number most people mean when they ask what an LLC costs.

The filing goes to your Secretary of State or an equivalent business division. It is the only mandatory cost of forming an LLC.

What Are LLC Annual Fees and Ongoing Costs?

Most states charge a recurring annual or biennial fee to keep your LLC in good standing, and it applies whether or not you make money. This fee takes three forms: an annual report fee, a franchise tax, or a privilege tax. California’s $800 minimum franchise tax is the flagship example, per the California Franchise Tax Board (FTB).

A report fee updates your records with the state. A franchise tax is a charge for the privilege of operating. The franchise tax is often far larger than the report fee, and people rarely budget for it.

What Happens If You Don’t Pay Your LLC Annual Fee?

If you skip your annual fee or report, the state applies late penalties, then strips your good standing. Continued non-payment leads to administrative dissolution, which shuts down your LLC. A dissolved LLC struggles to secure loans, sign contracts, or defend its liability shield.

The costs escalate fast. Consequences include:

  • Late fees and penalties
  • Loss of good standing status
  • Administrative (involuntary) dissolution by the state
  • Trouble securing business loans and contracts

Delaware, for instance, adds a $200 penalty plus 1.5% monthly interest on unpaid tax, per the Delaware Division of Corporations.

LLC Fees by State (2026)

This table lists the one-time filing fee, the recurring annual or biennial fee, the due date, and the primary authority for all 50 states plus Washington DC. Figures are current for 2026 and verified against each state’s Secretary of State or tax authority.

StateFiling FeeAnnual/Biennial FeeDue DateSource
Alabama$200$0 (Business Privilege Tax minimum repealed 2024)n/aAL Dept. of Revenue
Alaska$250$100 (biennial)Jan 2AK Dept. of Commerce
Arizona$50$0 (publication required)noneAZ Corporation Commission
Arkansas$45$150 (franchise tax)May 1AR Secretary of State
California$70$800 franchise tax + $20 SOI (biennial)15th day, 4th monthCA Franchise Tax Board
Colorado$50$10anniversary monthCO Secretary of State
Connecticut$120$80March 31CT Secretary of State
Delaware$110$300 (franchise tax)June 1DE Division of Corporations
Florida$125$138.75May 1FL Division of Corporations
Georgia$100$50April 1GA Secretary of State
Hawaii$50$15anniversary quarterHI Dept. of Commerce
Idaho$100$0 (free report required)anniversary monthID Secretary of State
Illinois$150$75anniversary monthIL Secretary of State
Indiana$95$31 (biennial)anniversary monthIN Secretary of State
Iowa$50$30 (biennial)April 1 (odd years)IA Secretary of State
Kansas$160$50April 15KS Secretary of State
Kentucky$40$15June 30KY Secretary of State
Louisiana$100$35anniversary monthLA Secretary of State
Maine$175$85June 1ME Secretary of State
Maryland$100$300April 15MD Dept. of Assessments and Taxation
Massachusetts$500$500anniversary dateMA Secretary of the Commonwealth
Michigan$50$25February 15MI Dept. of LARA
Minnesota$155$0 (free report required)December 31MN Secretary of State
Mississippi$50$0 (free report required)April 15MS Secretary of State
Missouri$50$0 (no report)noneMO Secretary of State
Montana$35$20April 15MT Secretary of State
Nebraska$100$13 (biennial)April 1 (odd years)NE Secretary of State
Nevada$425$350 (list + license)anniversary monthNV Secretary of State
New Hampshire$100$100April 1NH Secretary of State
New Jersey$125$75anniversary monthNJ Division of Revenue
New Mexico$50$0 (no report)noneNM Secretary of State
New York$200$9 (biennial)anniversary monthNY Dept. of State
North Carolina$125$200April 15NC Secretary of State
North Dakota$135$50November 15ND Secretary of State
Ohio$99$0 (no report)noneOH Secretary of State
Oklahoma$100$25anniversary monthOK Secretary of State
Oregon$100$100anniversary dateOR Secretary of State
Pennsylvania$125$7 (annual report)September 30PA Dept. of State
Rhode Island$150$50Feb 1 to May 1RI Dept. of State
South Carolina$110$0 (no report)noneSC Secretary of State
South Dakota$150$50anniversary monthSD Secretary of State
Tennessee$300$300 minimum1st day, 4th monthTN Secretary of State
Texas$300$0 below $2.65M revenue (franchise tax)May 15TX Comptroller
Utah$59$18anniversary monthUT Div. of Corporations
Vermont$125$353 months after fiscal year endVT Secretary of State
Virginia$100$50anniversary monthVA State Corporation Commission
Washington$200$70anniversary monthWA Secretary of State
West Virginia$100$25July 1WV Secretary of State
Wisconsin$130$25anniversary quarterWI Dept. of Financial Institutions
Wyoming$100$60 minimumanniversary monthWY Secretary of State
District of Columbia$99$300 (biennial)April 1DC Dept. of Licensing and Consumer Protection

Notes: Texas charges no franchise tax below $2.65 million in annualized revenue for 2026, per the Texas Comptroller, but every LLC still files a Public Information Report. New York requires newspaper publication that can add $1,000 or more. California’s $20 Statement of Information (SOI) is due within 90 days of registration, then every two years.

How Much Does It Cost to Form an LLC?

Forming an LLC realistically costs $50 to $500 in most states if you file yourself. The first-year total climbs to roughly $100 to $800 once you add a commercial registered agent and any publication cost. The state filing fee is the only mandatory charge. Everything else depends on the choices below.

ComponentTypical CostSource
State filing fee$35 to $500 (one-time)State Secretary of State
Name reservation (optional)$10 to $50State fee schedules
Registered agent (year 1)$0 (self) or $100 to $300Commercial agent pricing
Operating agreement$0 to $200Template vs. attorney
EIN$0IRS
Publication (NY, AZ, NE only)$40 to $2,000+County newspaper rates
Expedited processing$25 to $1,400WY Secretary of State (same-day $1,400)

Get your EIN for free directly from the IRS. Before you file, confirm your name is available with Commenda’s free company name checker.

How Much Does It Cost to Maintain an LLC Per Year?

Maintaining an LLC costs $0 to $800 or more per year. The cost is driven mostly by your state’s report fee or franchise tax, plus a registered agent renewal. A cheap state to form can be expensive to keep. New Mexico costs $50 to form and $0 per year. California costs $70 to form and $800 or more every year.

ComponentTypical Annual CostSource
Annual/biennial report fee$0 to $500State Secretary of State
Franchise/privilege tax$0 to $800+ (CA $800, DE $300)State tax authority
Registered agent renewal$100 to $300Commercial agent pricing
Business licenses/permitsVaries by locality and industryLocal government

Track every state’s due date in one place with Commenda’s compliance calendar.

What Are the Hidden Costs of Forming an LLC?

The biggest hidden costs of forming an LLC are newspaper publication, upsells on free filings, and foreign qualification. New York publication alone can run $1,000 to $2,000 or more in New York City counties, which dwarfs the $200 filing fee. Arizona and Nebraska also require publication, though far cheaper.

Hidden CostTypical AmountSource
New York publication requirement$1,000 to $2,000+ (NYC counties)NY Dept. of State
EIN upsell for a free filing$50 to $100IRS (EIN is free)
Expedited processing tiers$25 to $1,400State fee schedules
Foreign qualification (per extra state)$750 to $1,500State Secretary of State

The EIN upsell is the clearest trap. Formation services charge $50 to $100 for a number the IRS issues at no cost. Foreign qualification hits you when you operate outside your formation state, and it means a second filing plus a second registered agent.

What Is the Cheapest State to Start an LLC?

Montana has the cheapest filing fee at $35. New Mexico is cheapest overall at $50 to form with no annual report. But for most businesses the cheapest state is the one where you actually operate. Forming elsewhere means paying twice through foreign qualification, plus two registered agents.

These jurisdictions charge no annual fee, which makes them cheap to keep:

StateFiling FeeAnnual FeeSource
New Mexico$50$0 (no report)NM Secretary of State
Missouri$50$0 (no report)MO Secretary of State
Ohio$99$0 (no report)OH Secretary of State
South Carolina$110$0 (no report)SC Secretary of State
Arizona$50$0 (report required, free)AZ Corporation Commission
Idaho$100$0 (report required, free)ID Secretary of State
Minnesota$155$0 (report required, free)MN Secretary of State
Mississippi$50$0 (report required, free)MS Secretary of State

One clarification: you form an LLC, you incorporate a corporation. Searches for the “cheapest state to incorporate” usually mean forming an LLC. Either way, home-state formation almost always wins. For the full analysis, see our guide to the best state to start an LLC.

Should You Form Your LLC in Delaware, Wyoming, or Nevada?

Form in Delaware, Wyoming, or Nevada only if you have a specific reason, such as venture capital (VC) funding in Delaware. None of the three saves money for an ordinary small business that operates in another state. The real numbers show why.

StateFiling FeeAnnual CostDue DateWhy People Choose It
Delaware$110$300 franchise taxJune 1VC-backed startups; established business courts
Wyoming$100$60 minimum license taxanniversary monthNo state income tax; privacy
Nevada$425$350 (annual list + license)anniversary monthLow-tax branding, but costs the most

Sources: Delaware Division of Corporations, Wyoming Secretary of State, Nevada Secretary of State.

The double-pay trap applies to all three. If you live and work in one state but form in another, you register as a foreign LLC at home, pay both states, and pay two registered agents. Compare the two most-hyped options in our Wyoming vs. Delaware guide.

How Commenda Helps You Form and Maintain Your LLC

Commenda’s incorporation service forms your LLC in any state and monitors compliance so annual reports and franchise taxes never lapse. For teams running entities across several states, entity management keeps every filing deadline and registered agent in one place, so country 12 behaves like country 1.

Book a demo to get a free assessment of exactly what your LLC will cost to form and maintain in your state.

About the author

Logan Jackonis

Logan Jackonis

Head of Services & Operations, Commenda

Logan leads Commenda’s Services and Operations team, helping controllers, heads of tax, and finance leaders navigate international expansion. He built a global expert network across 70 countries and previously worked in management consulting across the Middle East and Southeast Asia.

Disclaimer: Commenda and its affiliates do not provide tax, accounting, or legal advice. This material has been prepared for informational purposes only, and is not intended to provide or be relied on for tax, accounting, or legal advice. You should consult your own tax, accounting, and legal advisors before engaging in any related activities or transactions.

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