On this page
Key takeaways
- State filing fees to form an LLC run from $35 in Montana to $500 in Massachusetts.
- The yearly cost matters more: it's $0 in states like Ohio and Arizona, $500 in Massachusetts, and at least $800 in California once you add the franchise tax.
- You can file yourself for just the state fee. A formation service or registered agent is optional.
The three numbers
Every LLC has three kinds of cost, and the ads only ever quote the first.
The formation fee. What the state charges to file the Articles of Organization (or Certificate of Formation, or Certificate of Organization, depending on the state). It runs from $35 in Montana to $500 in Massachusetts. You pay it once.
The recurring state fee. The annual report, biennial statement, franchise tax or annual list. Most states have one. It ranges from nothing in Ohio to $800 a year in California, where the franchise tax comes on top of a $20 statement. This is the number to compare, because you pay it every year the company exists.
The optional costs. A registered agent service if you don’t want to be your own. A lawyer to draft an operating agreement. Faster processing. A formation service’s package. All of these are avoidable, and some are worth paying for.
Fees by state
The table below covers 50 jurisdictions: 49 states and Washington, D.C. New Mexico isn’t in it yet. Each row links to the official page the fee came from, and we checked every figure on November 8, 2026.
Costs the fee schedule hides
A few states have real costs that are easy to miss when you’re comparing filing fees:
- California: the $800 annual tax. Every LLC registered with the Secretary of State has to file with the Franchise Tax Board and pay at least $800 a year, whatever it earns. The $70 filing fee is the small part.
- New York: publication. Within 120 days of forming, a new LLC has to publish a notice in two newspapers chosen by the county clerk for six weeks in a row, then file a Certificate of Publication ($50). Newspapers set their own prices, and the cost varies a lot by county.
- Delaware: the $400 annual tax. The filing fee is low, but every LLC pays a flat tax by June 1. It’s $400 from tax year 2026 (paid by June 1, 2027), up from $300. And you’ll almost certainly pay a registered agent, because you’re not there.
- Maryland: the $300 annual report. Filing is $100, but the report due every April 15 is $300.
- Texas: franchise tax reporting. No annual fee as such, and an LLC with revenue at or below $2.65 million owes no tax for 2026 and 2027 reports. It still has to file a Public Information Report with the Comptroller by May 15, and each late report costs $50.
- Florida: the $400 late fee. The annual report is $138.75. Miss May 1 and it’s $538.75.
Doing it yourself vs a service
Filing an LLC yourself means setting up an account on the state’s portal, filling in a short online form, and paying the fee by card. The state guides on this site show you where the form is. Most people can do this.
A formation service fills in the same form for you, adds its own fee on top of the state’s, and sells add-ons. The basic plans from the four services we compare cost $0 to $39 plus the state fee. The useful parts of a service are the registered agent (if you want one anyway) and the compliance reminders. The rest you can do without: an EIN is free from the IRS and takes minutes online, and operating agreement templates are easy to find.
If you want a service, we compare them on year-two cost rather than the headline price in the best LLC services comparison. If you don’t, the LLC formation guide has the steps for filing directly.
LLC filing fee and recurring cost by state
All 50 states and DC
| State | Filing | Filing fee | Then each year or two | Source |
|---|---|---|---|---|
| Alabama | Certificate of FormationAttach the name reservation certificate. Card payments carry a convenience fee. | $200 | Business Privilege Tax Return and Annual ReportAlabama LLCs don't file an annual report with the Secretary of State. The privilege tax stays due every year until the LLC is dissolved with the Secretary of State. | Official |
| Alaska | Articles of OrganizationSame fee online or on paper. | $250 | $100 biennial reportNew Alaska LLCs also file a free Initial Report within 6 months of formation to list owners and officials. A separate Alaska Business License is required before doing business. | Official |
| Arizona | Articles of Organization$85 with expedited processing. | $50 | No annual reportAn LLC can still be administratively dissolved if it doesn't keep a statutory agent and principal address on file or doesn't pay required fees. Reinstatement within 6 years costs $100 plus past-due filings. | Official |
| Arkansas | Certificate of Organization$45 online, $50 on paper. File the Franchise Tax Registration with it (no fee). | $45 | $150 annual llc franchise tax reportThe report is filed with and paid to the Secretary of State, not the revenue department. A company that hasn't received a form by March 20 must ask for one in writing or file online. | Official |
| California | Articles of Organization | $70 | $20 statement of informationOn top of this filing, every California LLC owes at least $800 a year in tax to the Franchise Tax Board, even with no business activity. Since August 1, 2026, you need User Access set up in bizfile to file a Statement of Information online. | Official |
| Colorado | Articles of OrganizationOnline filing only. | $50 | $25 periodic reportYou can update the principal office address and registered agent on the report. | Official |
| Connecticut | Certificate of OrganizationIncludes the appointment of the agent. | $120 | $80 annual reportThe report updates the agent, principals and NAICS code. It doesn't include financial information. The state emails a reminder about a month before it's due. | Official |
| Delaware | Certificate of Formation | $110 | $400 llc annual taxThe tax is owed for any year the LLC is active on the Division's records, even for part of the year. The $400 rate comes from House Bill 400, which made the LLC tax change effective January 1, 2026. Corporations are different: they file an annual report ($50 for non-exempt corporations) and pay franchise tax by March 1. | Official |
| District of Columbia | Articles of OrganizationDLCP's fee table calls it the "Certificate of organization". Walk-in filings add a $100 one-day expedite fee. | $99 | $300 biennial reportThe report updates the entity's address, registered agent, purpose and beneficial owner information. | Official |
| Florida | Articles of Organization$100 filing fee plus $25 registered agent designation. | $125 | $138.75 annual reportYou can change the registered agent, officers or managers, addresses, and FEIN on the annual report. You can't change the business name there. | Official |
| Georgia | Articles of Organization$100 filing fee plus a $10 service charge, online or on paper. | $110 | $60 annual registrationYou can file up to three years in advance. "One Click Annual Registration" lets you file without logging in if nothing has changed and your fees are current. | Official |
| Hawaii | Articles of OrganizationPlus a $1 State Archives fee. | $50 | $12.50 annual reportDelinquent reports must be filed before the current one. BREG doesn't use any third-party company to collect annual reports, so be wary of mailers that look official. | Official |
| Idaho | Certificate of Organization$100 online. Paper filings add a $20 manual processing fee. | $100 | Annual ReportThe report must name at least one governor and give the principal office address and registered agent. A new agent listed on the report counts as a statement of change. | Official |
| Illinois | Articles of Organization | $150 | $75 annual reportA pre-filled report is mailed to the registered agent about 45 days before the due date. Reinstating a dissolved LLC costs $200 plus every missed report (up to six years) and all fees due. | Official |
| Indiana | Articles of Organization$75 filed online and $100 on paper under IC 23-0.5-9-19. The INBiz checkout total can be higher than the statutory fee: a certificate of existence, for example, has a $15 statutory online fee but INBiz lists it at $26. | $75 | $20 business entity reportThe state sends courtesy reminders before the due month, so keep the email and mailing address on file current. | Official |
| Iowa | Certificate of OrganizationCan be filed online through Fast Track Filing. | $50 | $30 biennial report | Official |
| Kansas | Articles of Organization$85 online, $90 on paper. | $85 | $90 information reportDomestic LLC reports list each member who owns 5% or more of the capital. | Official |
| Kentucky | Articles of OrganizationSame fee for profit, professional service, and non-profit LLCs. | $40 | $15 annual reportThe report confirms the principal office and registered agent and lists the officers, members, or managers. Agent and office changes need a separate statement of change. | Official |
| Louisiana | Articles of OrganizationCard payments add a $5 statutory convenience fee. | $125 | $35 annual reportThe report lists the registered office, each registered agent, and each manager or member. You can change agents, members, or managers on the report when it's due. | Official |
| Maine | Certificate of Formation | $175 | $85 annual reportA foreign LLC's annual report is $150. The Secretary of State advises paper filers mailing near June 1 to get a manual postmark or use certified mail. | Official |
| Maryland | Articles of OrganizationOnline you choose non-expedited ($0 extra), expedited ($50 extra), or rush ($325 extra), and Business Express adds a 3% technology fee. On paper it's $100, plus $50 to expedite. | $100 | $300 annual report and business personal property returnYou can request a two-month extension by April 15, which moves the deadline to June 15. | Official |
| Massachusetts | Certificate of OrganizationA $20 expedite fee is added when filed online or by fax. | $500 | $500 annual reportThe annual report repeats all the information in the certificate of organization, with any changes. | Official |
| Michigan | Articles of Organization | $50 | $25 annual statementAnnual statements must be filed online. LARA stopped accepting paper statements on June 23, 2025. Getting back into good standing takes a Certificate of Restoration of Good Standing ($50) plus $25 for each missed year. | Official |
| Minnesota | Articles of Organization$155 online or in person, $135 by mail. | $155 | $0 annual renewalThe Secretary of State never sends renewal notices by mail, only courtesy emails. Mailers offering to file your renewal for a fee aren't from the state. | Official |
| Mississippi | Certificate of Formation | $50 | $0 annual reportThe report is pre-filled with what's already on file, so you update it and submit. You need the Business ID to start. | Official |
| Missouri | Articles of Organization$50 online, $105 on paper. | $50 | No annual reportMissouri corporations do file annual registration reports. LLCs must still keep a registered agent and registered office on file. | Official |
| Montana | Articles of OrganizationSeries LLCs add $50 for each series named. | $35 | $0 annual reportIf nothing has changed, you can file a "no change" report from the business record without logging in. The annual report is not a tax report. | Official |
| Nebraska | Certificate of Organization$100 online, $110 in office. A certificate is $10 more. | $100 | $25 biennial report | Official |
| Nevada | Articles of OrganizationThe Initial List ($150) and State Business License ($200) are due by the last day of the month after you file, so the state total to start is $425. | $75 | $150 annual list of managers or managing membersThe list and the State Business License must be filed together. You can't file the list online if you're claiming a business license exemption. | Official |
| New Hampshire | Certificate of FormationOnline filings add a $2 handling charge. | $100 | $100 annual reportYou must complete the full report each year as of January 1. "No change" isn't accepted. | Official |
| New Jersey | Certificate of Formation | $100 | $75 annual reportYou need the Entity ID and the month and year the LLC was formed to use the online annual report service. | Official |
| New Mexico | Articles of OrganizationNon-refundable application fee. A rejected filing has to be resubmitted with a new fee. | $50 | No annual reportWe didn't find a Secretary of State page that states this rule in words. It comes from the list of filings the portal offers for a domestic LLC. The record still shows an "Annual Report Standing" field. | Official |
| New York | Articles of Organization | $200 | $9 biennial statementYou need the exact entity name and DOS ID to file online. Don't file before the month it's due, and there's no expedited handling for biennial statements. | Official |
| North Carolina | Articles of Organization | $125 | $200 annual report | Official |
| North Dakota | Articles of OrganizationRegistration fee for a domestic or foreign LLC. | $135 | $50 annual reportFor 2026, the FirstStop home page lists the LLC annual report deadline as November 16, 2026. The report updates the mailing address, business activities, and stakeholders, and doesn't require financial statements. | Official |
| Ohio | Articles of Organization | $99 | No annual reportThe Ohio Commercial Activity Tax (CAT) is separate. It's handled by the Department of Taxation, and for tax years 2025 and later the annual exclusion is $6 million in gross receipts. | Official |
| Oklahoma | Articles of Organization | $100 | $25 annual certificateThe fee schedule also lists a $40 "Annual Agent Fee" for Oklahoma and foreign LLCs (18 OS 2055). | Official |
| Oregon | Articles of Organization | $100 | $100 annual reportMailers from private companies such as Workplace Compliance Services look like the state's notice. The state fee is $100, and you can renew online yourself. | Official |
| Pennsylvania | Certificate of Organization | $125 | $7 annual reportYou need a Business Filing Services login to file. Reports filed online are approved automatically. | Official |
| Rhode Island | Articles of Organization | $150 | $50 annual reportSeparately, every LLC owes the RI Division of Taxation a $400 minimum tax each year, even if it did no business or made no profit. The annual report itself has no financial or ownership information. | Official |
| South Carolina | Articles of Organization | $110 | None with the Secretary of StateAn LLC can still be administratively dissolved, for example when the Department of Revenue reports an unfiled tax return. | Official |
| South Dakota | Articles of Organization$150 online, $165 on paper. | $150 | $55 annual reportThe online annual report instructions page lists the late fee as $50, while the fee schedule and FAQ list $55. | Official |
| Tennessee | Articles of Organization$50 per member on the filing date, $300 minimum, $3,000 maximum. | $300 | $300 annual reportLLCs registered with the Secretary of State must also register for and pay franchise and excise taxes with the Department of Revenue. The minimum franchise tax is $100, owed even if the company is inactive. | Official |
| Texas | Certificate of Formation | $300 | $0 franchise tax report and public information reportLLCs don't file a periodic report with the Secretary of State. The SOS fee schedule lists periodic reports for nonprofits, LPs, LLPs, and professional associations, not LLCs. Compliance runs through the Comptroller. | Official |
| Utah | Certificate of Organization | $59 | $18 annual reportThe due date rule is in Utah Code 16-1a-212, in effect since October 1, 2026. Filing requires a UtahID login. | Official |
| Vermont | Articles of OrganizationNo extra fee for filing online. | $155 | $45 annual reportAll annual reports are filed through the Online Business Service Center. To pay by paper check, choose "I Want to Print & Mail With Check" on the eCheck payment screen. | Official |
| Virginia | Articles of Organization | $100 | $50 annual registration feeOnly corporations file an annual report with the SCC. LLCs pay the registration fee instead. | Official |
| Washington | Certificate of FormationPlus a $20 online processing fee. | $180 | $70 annual reportIf you defer the initial report when forming, it's due within 120 days and costs $10. Businesses with an annual report already on record can use the Express Annual Report with no login. | Official |
| West Virginia | Articles of OrganizationWaived for veteran-owned businesses. Online filings add a $1 processing fee. | $100 | $25 annual reportA 2026 change to W. Va. Code §59-1-2a lets an LLC elect biennial reporting instead, for a $50 fee every two years, with a $100 late fee for a biennial delinquency. | Official |
| Wisconsin | Articles of Organization$130 online, $170 on paper. | $130 | $25 annual report | Official |
| Wyoming | Articles of OrganizationOnline filing adds a 2.4% card processing fee. | $100 | $60 annual reportE-filing isn't allowed when the annual report fee is over $500. | Official |
No state matches that. Try its full name or two-letter code.
State fees only, before any service charges. Tap a state's name to open its full guide.
Frequently asked questions
What is the cheapest state to form an LLC?
On filing fee alone, Montana ($35), Kentucky ($40) and Arkansas ($45, filed online) are the lowest in our table. But if you live and work somewhere else, forming there costs more, not less, because you still have to register as a foreign LLC at home. The cheapest state is almost always your own.
Is there a yearly fee for an LLC?
In most states, yes, as an annual or biennial report. A few charge nothing: Arizona, Missouri and Ohio have no report at all, and Idaho, Mississippi and (for most LLCs) Minnesota have a report with no fee. At the high end, Massachusetts charges $500 a year, and California's $800 minimum annual tax comes on top of a $20 statement every two years.
Do I have to pay for a registered agent?
No. You can be your own agent if you have a street address in the state and are there during business hours. If you'd rather pay, the four services we compare charge $125 to $249 a year once any free first year ends.
Sources
We take every fee, deadline and rule on this page from these pages and nowhere else. Rules change, so open the source before you pay anything.
- 1.California Secretary of State: LLC forms and feesChecked November 8, 2026
- 2.New York Department of State: Certificate of Publication for a domestic LLCChecked November 8, 2026
- 3.Delaware Division of Corporations: LLC annual tax instructionsChecked November 8, 2026
- 4.Maryland Business Express: fee scheduleChecked November 8, 2026
- 5.Texas Comptroller: franchise tax due dates and thresholdsChecked November 8, 2026
- 6.Florida Division of Corporations: annual reportChecked November 8, 2026
- 7.Montana Secretary of State: business feesChecked November 8, 2026
- 8.Massachusetts Corporations Division: fee scheduleChecked November 8, 2026
- 9.IRS: Employer identification number (apply free)Checked November 8, 2026
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