Two kinds of cost
An LLC costs money in two ways. There is a one-off cost to create it, paid mostly to the state. Then there is the yearly cost of keeping it in good standing, which is where states differ most. A state that is cheap to form in can be expensive to keep, and the other way round.
State charges compared
These are the charges each state sets for a new LLC. They exclude registered agent fees and card processing fees.
| State | To form | Each year after | When the yearly charge is due |
|---|---|---|---|
| Montana | $35, online | $20 annual report, waived if on time through 2027 | April 15 |
| Kentucky | $40 | $15 annual report, plus a $175 minimum entity tax | June 30 |
| Arkansas | $45 online | $150 franchise tax | May 1 |
| Arizona | $50, plus newspaper publication outside Maricopa and Pima counties | No annual report or fee | Nothing due |
| Colorado | $50, online only | $25 Periodic Report | Window around the anniversary month |
| New Mexico | $50 | No annual report or fee | Nothing due |
| Iowa | $50 | $30 biennial report | April 1, in odd-numbered years |
| Michigan | $50 | $25 annual statement | February 15 |
| Mississippi | $50, online | Free annual report | April 15 |
| Missouri | $50 online | No annual report or fee | Nothing due |
| Hawaii | $51, including a $1 archives fee | $12.50 annual report online | End of the quarter the LLC was formed in |
| Utah | $59 | $18 annual renewal | Anniversary month |
| California | $70, plus $20 for the initial Statement of Information | $800 minimum annual tax, plus $20 every two years | 15th day of the 4th month of the tax year |
| Kansas | $85 online, cut from $160 in 2026 | About $90 Information Report every two years | April 15, every two years |
| Indiana | $95 online | About $32 every two years | End of the anniversary month, every two years |
| Ohio | $99 | No annual report or fee | Nothing due |
| Washington DC | $99, plus a basic business license | $300 biennial report | April 1, every two years |
| Georgia | $100 | $50 annual registration | April 1 |
| Idaho | $100 online | Free annual report | End of the anniversary month |
| New Jersey | $100 | $75 annual report | End of the anniversary month |
| Wyoming | $100 | $60 minimum annual report license tax | 1st day of the month the LLC was formed |
| Maryland | $100 | $300 Form 1 annual report | April 15 |
| Nebraska | $100 online, plus newspaper publication | $25 biennial report | April 1, in odd-numbered years |
| New Hampshire | $100, $102 online | $100 annual report | April 1 |
| Oklahoma | $100 | $25 annual certificate | Formation anniversary |
| Oregon | $100 | $100 annual report | Formation anniversary |
| Virginia | $100 | $50 annual registration fee | Anniversary month |
| West Virginia | $100 | $25 annual report | June 30 |
| Delaware | $110 | $400 annual tax under the state's current form | June 1 |
| South Carolina | $110 | No annual report for most LLCs | Nothing due |
| Connecticut | $120 | $80 annual report | January 1 to March 31 |
| Florida | $125 | $138.75 annual report | Between January 1 and May 1 |
| Louisiana | $125 from October 1, 2026, with the Initial Report | $35 annual report | Formation anniversary |
| North Carolina | $125 | $200 annual report | April 15 |
| Pennsylvania | $125 | $7 annual report | September 30 |
| Wisconsin | $130 online | $25 annual report | End of the formation quarter |
| North Dakota | $135, online | $50 annual report | November 15 |
| Illinois | $150 | $75 annual report | Before the anniversary month |
| Rhode Island | $150 | $50 annual report, plus a $400 minimum tax | May 1 |
| South Dakota | $150 online | $55 annual report | Anniversary month |
| Minnesota | $155 online, $135 by mail | Free annual renewal | December 31 |
| Vermont | $155 | $45 annual report | Within 3 months after fiscal year end |
| Maine | $175, filed on paper | $85 annual report | June 1 |
| New York | $200, plus publication costs | $9 biennial statement | Anniversary month, every two years |
| Washington | $200 online | $70 annual report | End of the anniversary month |
| Alabama | $228 online, including the required $28 name reservation | No annual report; business privilege tax only if over $100 | With the federal return, if due |
| Alaska | $250 | $100 biennial report, plus a $50 yearly business license | January 2, every other year |
| Texas | $300 | No franchise tax at or below $2.65 million of annualized revenue for 2026 reports, but a Public Information Report is still required | May 15 |
| Tennessee | $300 minimum, $50 per member | $300 minimum annual report, plus a $100 minimum franchise tax | April 1 |
| Nevada | $425, including the initial list and business license | $350 annual list and business license | End of the anniversary month |
| Massachusetts | $500 | $500 annual report | Formation anniversary |
A few details behind the table:
- Delaware quoted its LLC annual tax as $300 for years. Its Certificate of Formation form, revised in August 2026, now states $400. Many websites have not caught up.
- Florida adds a $400 late fee if the annual report is filed after May 1.
- What a franchise tax is, and which states charge one, is explained in franchise tax explained.
- Wyoming charges more than $60 only when the company holds more than $300,000 of assets in Wyoming. The tax is then $0.0002 per dollar of those assets.
- California also charges an extra, income-based LLC fee once California income reaches certain levels.
- Paying online by card often adds a small processing fee.
Costs beyond the state fees
Registered agent
Every LLC needs a registered agent with a physical address in the state. If you live there, you can be your own agent at no cost. Otherwise a commercial agent charges a yearly fee, and over several years it can cost more than the state itself.
Operating agreement
No state charges for it, and most never see it. Writing it yourself costs nothing, while having one drafted costs a professional fee. With more than one owner, a properly drafted agreement is worth paying for.
EIN
Free. The IRS says you never have to pay a fee for an EIN. Websites that charge for one are charging for filling in the form, not for the number.
Licenses and permits
Depending on the business and location, you may need a city or county business license, a professional license or a sales tax permit. These vary too much to list.
Publishing a notice
A small number of states, New York among them, require a newly formed LLC to publish a notice of formation in newspapers. That can cost more than the filing fee.
Registering in a second state
If you form in one state but do business in another, the second state charges its own registration fee and yearly charges. This is often the largest hidden cost of forming out of state. See home state or another state. See which state to form your LLC in.
Working out your first-year cost
Add these together:
State filing fee
From the table or your state's fee schedule.
Any first-year state charge
California's first $800 is due in the first year. In Wyoming and Florida the first annual charge normally falls in the year after formation.
Registered agent for one year
Zero if you serve as your own agent.
Professional fees you choose to pay
Formation service, operating agreement, accountant.
Licenses and any second-state registration
Only where they apply.
What mistakes cost
Late filings are the most avoidable cost of all:
- Florida adds $400 to the $138.75 annual report fee from May 2.
- An unpaid Wyoming annual report makes the LLC subject to dissolution after 60 days, and reinstatement costs $100 on top of the license tax owed.
- Once dissolved, an LLC may lose bank access and its liability protection until it is reinstated.
Where are the state-by-state guides?
Step-by-step formation guides, with each state's fees and deadlines: Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, Washington DC, West Virginia, Wisconsin, Wyoming.
Yearly filings by state: California, Delaware, Florida, New Mexico, New York, Texas and Wyoming.
Want a fixed quote for your state?
We quote one fixed fee for forming your LLC, with every state charge listed separately at cost, so you know the first-year total before you start.
Questions people ask
What is the cheapest state to form an LLC in?
Of the states in this guide, New Mexico has the lowest filing fee, $50, and no annual report. The cheapest state for you is usually your home state, because forming elsewhere often means registering in your home state as well.
Do I pay an LLC fee every year?
In most states, yes, as an annual report fee or a minimum tax. New Mexico has no annual report for LLCs. Texas charges no franchise tax below its revenue threshold but still requires a Public Information Report.
Does it cost money to get an EIN?
No. The IRS issues EINs free of charge, and warns against websites that charge for them.
Is the Delaware LLC annual tax $300 or $400?
Delaware's Certificate of Formation form, revised in August 2026, states the LLC annual tax as $400, due June 1. Older sources quote $300.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- New Mexico Statutes, NMSA 1978 section 53-19-63: LLC filing fees
- Wyoming Secretary of State: Business Division fee schedule, effective July 1, 2026
- Wyoming Secretary of State: Business entities frequently asked questions
- Delaware Division of Corporations: Certificate of Formation form, rev. 8/2026
- Florida Division of Corporations: LLC annual report help
- Florida Division of Corporations: LLC filing fees (Articles of Organization and registered agent designation)
- Texas Secretary of State: Certificate of Formation, Form 205, filing fee
- California Secretary of State: Articles of Organization (Form LLC-1) and Statement of Information (Form LLC-12) fees
- Texas Comptroller: 2026 franchise tax report forms and no tax due threshold
- California Revenue and Taxation Code section 17941: LLC annual tax
- IRS: Get an employer identification number
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.