US State LLC Fees 2026: Formation Fee, Yearly Fee and Report Deadline for Every State Compared
LLC formation fees, yearly state fees and annual report deadlines for 47 US states and DC in one table, updated October 2026, with the cheapest and most expensive states.
*Updated October 2026. State filing fees only; UCB's service fees are separate.*
How much does it cost to form and keep an LLC in each US state? The table below compares, for 47 states and Washington DC:
- Formation fee: the state's fee to file the articles of organization (certificate of formation).
- Yearly state fee: the fee or minimum tax to keep the LLC active, and how often it is due.
- Report and deadline: what has to be filed and when.
Fees change. We check them before every filing, and this page is reviewed regularly.
Key takeaways
- Cheapest to form: Arkansas ($45), Arizona ($50), Kentucky ($40), Michigan ($50) and Montana ($35) are among the lowest.
- No yearly report fee: Arizona, Missouri, New Mexico, Ohio and South Carolina have no annual report for LLCs; Texas has a no-tax-due report for most small LLCs.
- Most expensive to keep: California ($800 minimum franchise tax), Massachusetts ($500), Delaware ($400 from tax year 2026), Nevada ($350) and Maryland ($300).
- Non-residents often choose Wyoming ($100 to form, $60 a year), New Mexico ($50, no annual report) or Delaware (for investors).
The full table
| State | Formation fee | Yearly state fee | How often | What is filed | When it is due |
|---|---|---|---|---|---|
| Alaska | $250 | $100 | biennial | Biennial report | Every two years, by January 2 (late after February 1) |
| Arizona | $50 | $0 | none | None for LLCs | No yearly report |
| Arkansas | $45 | $150 | annual | Annual franchise tax report | By May 1 each year |
| California | $70 | $800 | annual | Annual $800 franchise tax plus Statement of Information every two years | Tax: by the 15th day of the 4th month after formation, then each April 15; Statement of Information: every two years by the end of the formation month |
| Colorado | $50 | $25 | annual | Periodic report | Each year, from two months before to the end of the second month after the anniversary month |
| Connecticut | $120 | $80 | annual | Annual report | Between January 1 and March 31 each year |
| Delaware | $110 | $400 | annual | Annual LLC tax (no annual report) | By June 1 each year |
| District of Columbia | $99 | $300 | biennial | Biennial report | Every two years, by April 1 |
| Florida | $125 | $138.75 | annual | Annual report | Between January 1 and May 1 each year |
| Georgia | $110 | $60 | annual | Annual registration | Between January 1 and April 1 each year |
| Idaho | $100 | $0 | annual | Annual report (no fee) | By the end of the anniversary month |
| Illinois | $150 | $75 | annual | Annual report | Before the first day of the anniversary month |
| Indiana | $95 | $32 | biennial | Business entity report | Every two years, by the end of the anniversary month |
| Iowa | $50 | $30 | biennial | Biennial report | Between January 1 and April 1 of odd-numbered years |
| Kentucky | $40 | $15 | annual | Annual report | Between January 1 and June 30 each year |
| Louisiana | $125 | $35 | annual | Annual report | By the formation anniversary date |
| Maine | $175 | $85 | annual | Annual report | By June 1 each year |
| Maryland | $100 | $300 | annual | Annual report and personal property return | By April 15 each year |
| Massachusetts | $500 | $500 | annual | Annual report | By the formation anniversary date |
| Michigan | $50 | $25 | annual | Annual statement | By February 15 each year (skip the first year if formed after September 30) |
| Minnesota | $155 | $0 | annual | Annual renewal (no fee) | By December 31 each year |
| Mississippi | $50 | $0 | annual | Annual report (no fee for LLCs) | By April 15 each year |
| Missouri | $50 | $0 | none | None for LLCs | No yearly report |
| Montana | $35 | $20 | annual | Annual report | By April 15 each year |
| Nebraska | $100 | $25 | biennial | Biennial report | By April 1 of odd-numbered years |
| Nevada | $425 | $350 | annual | Annual list of managers/members and state business license renewal | By the end of the anniversary month |
| New Hampshire | $100 | $100 | annual | Annual report | By April 1 each year |
| New Jersey | $125 | $75 | annual | Annual report | By the end of the anniversary month |
| New Mexico | $50 | $0 | none | None for LLCs | No yearly report |
| New York | $200 | $9 | biennial | Biennial statement | Every two years, in the anniversary month |
| North Carolina | $125 | $200 | annual | Annual report | By April 15 each year |
| North Dakota | $135 | $50 | annual | Annual report | By November 15 each year |
| Ohio | $99 | $0 | none | None | No yearly report |
| Oklahoma | $100 | $25 | annual | Annual certificate | By the formation anniversary date |
| Oregon | $100 | $100 | annual | Annual report | By the formation anniversary date |
| Pennsylvania | $125 | $7 | annual | Annual report | By September 30 each year |
| Rhode Island | $150 | $50 | annual | Annual report | Between February 1 and May 1 each year |
| South Carolina | $110 | $0 | none | None for LLCs (unless taxed as an S corporation) | No yearly report |
| South Dakota | $150 | $55 | annual | Annual report | By the first day of the anniversary month |
| Tennessee | $300 | $300 | annual | Annual report | By April 1 (first day of the 4th month after the fiscal year end) |
| Texas | $300 | $0 | annual | Annual franchise tax report and public information report | By May 15 each year |
| Utah | $59 | $18 | annual | Annual renewal | By the end of the anniversary month |
| Vermont | $155 | $45 | annual | Annual report | Within 3 months after the fiscal year end (March 31 for calendar years) |
| Virginia | $100 | $50 | annual | Annual registration fee | By the last day of the formation month |
| Washington | $200 | $70 | annual | Annual report | By the end of the anniversary month |
| West Virginia | $100 | $25 | annual | Annual report | Between January 1 and June 30 each year |
| Wisconsin | $130 | $25 | annual | Annual report | By the end of the anniversary quarter |
| Wyoming | $100 | $60 | annual | Annual report (license tax) | By the first day of the anniversary month |
*Formation fee = state filing fee for a standard LLC. Yearly state fee = annual/biennial report fee or minimum tax for a typical small LLC. Some states charge more based on income, revenue or capital. Always confirm the current fee before filing.*
Notes on the numbers
- California: the $800 is a minimum franchise tax, due every year whether or not the LLC earns income, plus a $20 statement of information every two years.
- Delaware: LLCs pay a flat annual tax ($400 from tax year 2026) by June 1; there is no annual report for LLCs.
- Texas: most small LLCs owe no franchise tax but must still file the yearly report.
- New York: besides the biennial statement, new LLCs must publish a notice of formation in two newspapers within 120 days, which can cost several hundred dollars or more depending on the county.
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Related
- Best state for an LLC as a non-resident
- What a US LLC costs every year
- US company cost calculator
- Which state is right for my LLC?
Want a US company formed and kept active for you? WhatsApp us at +1 315 961 2956 or email enquiries@ucbsolutions.com.
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This article is general information for non-resident business owners and is not legal or tax advice. Rules and fees change; contact us to confirm what applies to your situation.
