Corporation Filing Fees by State
A corporation comes into existence when its articles of incorporation (called a certificate of incorporation or charter in some states) are filed with the state, usually the Secretary of State. The state charges a filing fee for this. The fee is set by statute and is separate from any registered agent, publication, or professional fees a founder may pay.
45 states and DC compared. Last checked .
At a glance
- Articles of incorporation fee: range
- $35 to $300
- Across the 45 jurisdictions with a single statewide figure.
- Annual report fee: range
- $0 to $300
- Across the 40 jurisdictions with a single statewide figure.
Compare corporation filing fees
After formation, a corporation generally has to file a periodic report that updates its officers, directors, and address, and pay a fee with it. States differ in how much they charge for each filing, how often the report is due, and whether the fee depends on the number of authorized shares or is folded into a franchise tax. This guide compares the statutory fees for a domestic for-profit corporation and links each one to its source.
46 of 46 shown
| Report frequency | Sources | |||
|---|---|---|---|---|
| AKAlaska | Not listed | Not listed | Every two years | |
| AZArizona | $50 | $45 | Every yearDue each year in the corporation's anniversary month, on the date set by the Corporation Commission. | |
| ARArkansas | $50 | Not listed | Every year (franchise tax report)The amount due with the report is franchise tax, which is calculated separately. | |
| CACalifornia | $100 | $25 | Every year (Statement of Information)Due within 90 days of initial registration and every year after that. | |
| COColorado | $50 online | $25 | Every year (periodic report) | |
| CTConnecticut | $100 plus $150 minimum franchise tax | $150 | Every yearFor corporations formed on or after January 1, 2020, the first report is due within 90 days of incorporation, then yearly on that anniversary. | |
| DEDelaware | $109 minimum | $50 plus franchise tax | Every year (franchise tax report)Due on or before March 1; a $200 penalty applies if late. | |
| DCDistrict of Columbia | $99 minimum | $300 (biennial report) | Every two yearsDue by April 1 of the year after formation and every second year after that. | |
| FLFlorida | $70 ($35 filing plus $35 agent designation) | $150 ($61.25 report plus $88.75 supplemental fee) | Every yearDue between January 1 and May 1 of each year after the year of incorporation. | |
| HIHawaii | $50 | $15 | Every year | |
| IDIdaho | $100 online, $120 paper | Not listed | Not listed | |
| IAIowa | $50 | $60 (biennial report) | Every two years | |
| KSKansas | $85 online, $90 paper | $90 online, $110 paper (biennial report) | Every two years (information report)Filed in even or odd years matching the year of formation, by April 15. | |
| KYKentucky | $50 minimum ($40 fee plus organization tax) | $15 | Every year | |
| LALouisiana | $95 | $35 | Every year | |
| MEMaine | $145 | $85 | Every yearDue January 1 to June 1. | |
| MDMaryland | $120 minimum ($100 fee plus capitalization fee) | $300 | Every year | |
| MAMassachusetts | $250 online, $275 paper (minimum) | $100 online, $125 paper | Every year | |
| MIMichigan | $60 minimum | $25 | Every yearDue May 15. | |
| MNMinnesota | $135 | $0 | Every year (annual renewal)Due by December 31. | |
| MSMississippi | $50 | $25 | Every yearDue within 60 days of the anniversary of incorporation, or another date set by the Secretary of State. | |
| MOMissouri | $53 minimum | $15 online, $40 paper | Every year (two-year option)Due in the month of incorporation. The Secretary of State may let corporations file every two years instead. | |
| MTMontana | $35 | $20 (waived if on time, 2024 to 2027) | Every yearDue April 15. | |
| NENebraska | $100 online, $110 paper | $26 minimum occupation tax (biennial) | Every two yearsDue March 1 of even years. The report and tax become delinquent if not filed and paid by April 15. | |
| NVNevada | $75 minimum | $150 minimum | Every year (annual list)Due by the last day of the anniversary month of incorporation. | |
| NHNew Hampshire | $100 | $100 | Every year | |
| NJNew Jersey | $125 | $75 | Every year | |
| NMNew Mexico | $100 minimum | $25 (biennial report) | Every two yearsA first report is due within 30 days after incorporation, then every two years by the 15th day of the 4th month after the tax year ends. | |
| NYNew York | $125 | $9 (biennial statement) | Every two years (biennial statement)Due during the calendar month in which the certificate of incorporation was originally filed. | |
| NCNorth Carolina | $125 | $18 online, $25 paper | Every year | |
| NDNorth Dakota | $100 | $25 | Every yearDue before August 2. | |
| OHOhio | $99 minimum | Not listed | Not listed | |
| OKOklahoma | $50 minimum | Not listed | Not listed | |
| OROregon | $100 | $100 | Every yearDue by the anniversary date. | |
| PAPennsylvania | $125 | $7 | Every yearDue by June 30. The annual report requirement began in 2025 under Act 122 of 2022, replacing the decennial report. | |
| RIRhode Island | $230 | $50 | Every yearFiled February 1 to May 1. | |
| SCSouth Carolina | $135 | $25 minimum license fee | Every year (Department of Revenue)Due by the 15th day of the 4th month after the tax year ends. | |
| SDSouth Dakota | $150 | $55 | Every yearDue by the same date each year; from January 1, 2027, an entity can choose its anniversary month or January 31. | |
| TNTennessee | $100 | $20 | Every yearDue by the 1st day of the 4th month after the fiscal year ends. | |
| TXTexas | $300 | Not listed | Every year (Comptroller franchise tax reports)Franchise tax annual report and public information report. | |
| VTVermont | $155 | $60 | Every yearDue within two and one-half months after the end of the fiscal year. | |
| VAVirginia | $75 minimum | $50 minimum | Every year (annual registration fee) | |
| WAWashington | $180 | $70 | Every year | |
| WVWest Virginia | $100 | $25 | Every year (two-year option)Due January 1 to June 30. From July 1, 2026, a corporation with five consecutive timely annual reports can elect a biennial report. | |
| WIWisconsin | $100 | $25 online, $40 paper | Every yearDue in the quarter of the incorporation anniversary. | |
| WYWyoming | $100 | $60 minimum license tax | Every yearDue by the first day of the registration month. |
Alabama, Georgia, Illinois, Indiana and Utah are not listed because we could not confirm the current rule from the statute text.
General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.
What this means in practice
Check the filing office's current fee schedule before you file. Fees are set by statute but can change, and some offices add separate charges for expedited processing, certified copies, name reservations, or paying by card.
Note the report due date when the corporation is formed. Missing a periodic report can lead to late fees, loss of good standing, and eventually administrative dissolution, which can affect contracts and lawsuits.
The formation fee is only one part of the cost. Franchise or privilege taxes, publication requirements, and local business licenses are often separate, so budget for them as well.
Corporation Filing Fees: state by state
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Hawaii
- Idaho
- 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
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Frequently asked questions
What are articles of incorporation?
They are the document filed with the state to create a corporation. They usually state the corporation's name, the number of shares it may issue, its registered agent and office, and the names of the incorporators. Some states call it a certificate of incorporation or a charter.
Is the incorporation fee the only cost of forming a corporation?
Usually not. Optional services such as expedited filing or certified copies cost extra, and some states require publication of a notice or charge a franchise tax. Many owners also pay a registered agent or professional fees.
What is an annual report for a corporation?
It is a periodic filing that updates the state's records about the corporation, such as its principal address, registered agent, officers, and directors. Depending on the state, it is due every year or every two years, and a fee or tax is often paid with it.
What happens if a corporation does not file its annual report?
The state can charge a late fee and may mark the corporation as not in good standing. If the report stays overdue, the state can administratively dissolve or revoke the corporation, and reinstatement usually requires filing the missing reports and paying extra fees.
Are fees different for a corporation formed in another state?
Yes. A corporation formed elsewhere that does business in a state usually registers as a foreign corporation, which has its own application fee and reporting rules. This guide covers domestic for-profit corporations only.
Which states have the highest and lowest articles of incorporation fee?
Among the 45 jurisdictions with a single statewide figure, articles of incorporation fee ranges from $35 (Montana) to $300 (Texas). The most common figure is $100 (12 jurisdictions). Check each state's page for exceptions.
Which states have the highest and lowest annual report fee?
Among the 40 jurisdictions with a single statewide figure, annual report fee ranges from $0 (Minnesota) to $300 (District of Columbia and Maryland). The most common figure is $25 (9 jurisdictions). Check each state's page for exceptions.