LLC Filing Fees by State
To form a limited liability company, you file a formation document with the state, usually the secretary of state. Depending on the state, it is called articles of organization or a certificate of formation. The state charges a filing fee for this document, and the LLC exists once the filing is accepted.
50 states and DC compared. Last checked .
At a glance
- Formation filing fee: range
- $35 to $500
- Across the 51 jurisdictions with a single statewide figure.
- Annual or biennial report fee: range
- $0 to $500
- Across the 48 jurisdictions with a single statewide figure.
- Annual LLC or franchise tax
- 11 of 13
- States and DC where the answer is yes or yes in some cases.
Compare LLC filing fees
Forming the LLC is not the only cost. Many states require an LLC to file a periodic report, either every year or every two years, to keep its contact and registered agent information current, and charge a fee for it. Some states also charge an annual LLC tax or franchise tax. This guide compares these state fees in one place.
51 of 51 shown
| Report frequency | Sources | ||||
|---|---|---|---|---|---|
| ALAlabama | $200 | $0 (no Secretary of State report) | No report (tax return if tax over $100)Taxpayers whose business privilege tax would be $100 or less have no filing requirement. | Yes, business privilege tax | |
| AKAlaska | $150 | $100 (biennial) | Every two yearsLLCs formed in an even-numbered year file in even years; those formed in an odd-numbered year file in odd years. Delinquent if not filed before February 1. | Not listed | |
| AZArizona | $50 | $0 (no report) | No reportThe Commission adopted a policy in 2025 to periodically ask LLCs with no filings in 2 years to confirm they still exist; its online start date was listed as to be determined. | Not listed | |
| ARArkansas | $45 online, $50 paper | $150 (franchise tax) | Every yearFiled as the annual franchise tax report. Franchise taxes keep accruing, even for revoked businesses, until the LLC is dissolved, withdrawn, or merged. | Yes, $150 franchise tax | |
| CACalifornia | $70 | $20 (biennial) | Every two yearsFirst statement of information is due within 90 days after the articles are filed, then biennially during the applicable filing period. | Yes, $800 annual tax | |
| COColorado | $50 | $25 | Every yearCan be filed from two months before to two months after the entity's periodic report month without penalty. | Not listed | |
| CTConnecticut | $120 | $80 | Every yearFiled electronically each year between January 1 and April 1; the first report is due in the year after formation. | No | |
| DEDelaware | $110 | $0 (no report) | No report (annual tax due June 1)The annual tax for the prior year is due on or before June 1. Late payment adds a $200 penalty plus interest. | Yes, $400 annual tax | |
| DCDistrict of Columbia | $99 | $300 (biennial) | Every two years | Conditional, income-based franchise tax | |
| FLFlorida | $125 | $138.75 | Every yearDue January 1 to May 1. The first report is due in the year after the articles of organization take effect. | Not listed | |
| GAGeorgia | $110 | $60 | Every yearDue January 1 to April 1. The first annual registration is due in the year after the LLC is formed. | Not listed | |
| HIHawaii | $50 (plus $1 archives fee) | $15 | Every year | Not listed | |
| IDIdaho | $100 | $0 | Every yearDue each year by the end of the month in which the LLC was formed. | Not listed | |
| ILIllinois | $150 | $75 | Every year | Not listed | |
| INIndiana | $75 online, $100 paper | $31 online, $50 paper (biennial) | Every two yearsFor-profit entities file biennially in the month the entity was originally created. | Not listed | |
| IAIowa | $50 | $30 online, $45 paper (biennial) | Every two yearsDue between January 1 and April 1 of each odd-numbered year after formation. | Not listed | |
| KSKansas | $85 online, $90 paper | $90 online, $110 paper (biennial) | Every two yearsDue by April 15. LLCs formed in an even-numbered year file in even years; those formed in an odd-numbered year file in odd years. | Not listed | |
| KYKentucky | $40 | $15 | Every yearDue between January 1 and June 30 of each year after the year the LLC was formed. | Yes, limited liability entity tax | |
| LALouisiana | $125 | $35 | Every yearDue on or before the anniversary date of the LLC's organization. | No | |
| MEMaine | $175 | $85 | Every yearDue between January 1 and June 1 of each year after the year the LLC was formed. | Not listed | |
| MDMaryland | $100 | $300 | Every yearDue on or before April 15 each year. | Not listed | |
| MAMassachusetts | $500 | $500 | Every yearDue on or before the anniversary date of the filing of the original certificate of organization. | Not listed | |
| MIMichigan | $50 | $25 | Every yearFiled as the annual statement. Due by February 15 each year; an LLC formed after September 30 skips the next February 15. | Not listed | |
| MNMinnesota | $135 | $0 | Every yearAnnual renewal due by December 31 of each calendar year after the year of formation. | Not listed | |
| MSMississippi | $50 | $0 | Every yearDue by April 15 each year; it must be filed online. | Not listed | |
| MOMissouri | $45 online, $100 paper | $0 (no report) | No reportMissouri LLCs do not file annual reports with the Secretary of State. | Not listed | |
| MTMontana | $35 | $20 ($0 if filed on time, 2024 to 2027) | Every yearDue by April 15. | Not listed | |
| NENebraska | $100 online, $110 paper | $25 online, $30 paper (biennial) | Every two yearsDue between January 1 and April 1 of each odd-numbered year. | Not listed | |
| NVNevada | $75 | $150 | Every yearFiled as the annual list. Due by the last day of the month in which the LLC's anniversary date falls. | Not listed | |
| NHNew Hampshire | $100 | $100 | Every yearDue by April 1 each year. | Not listed | |
| NJNew Jersey | $100 | $75 | Every year | Not listed | |
| NMNew Mexico | $50 | Not listed | Not listed | Not listed | |
| NYNew York | $200 | $9 (biennial) | Every two yearsFiled in the calendar month in which the articles of organization were filed. | Conditional, annual LLC filing fee | |
| NCNorth Carolina | $125 | $200 | Every year | Not listed | |
| NDNorth Dakota | $135 | $50 | Every yearDue before November 16 each year, starting the year after formation. | Not listed | |
| OHOhio | $99 | Not listed | Not listed | Not listed | |
| OKOklahoma | $100 | $25 | Every yearFiled as the annual certificate. | Not listed | |
| OROregon | $100 | $100 | Every yearDue by the LLC's anniversary date each year. | Not listed | |
| PAPennsylvania | $125 | $7 | Every year | Not listed | |
| RIRhode Island | $150 | $50 | Every year | Not listed | |
| SCSouth Carolina | $110 | Not listed | Not listed | Not listed | |
| SDSouth Dakota | $150 | $55 | Every year | Not listed | |
| TNTennessee | $50 per member, $300 to $3,000 | $50 per member, $300 to $3,000 | Every yearDue by the first day of the fourth month after the close of the fiscal year. | Yes, franchise tax | |
| TXTexas | $300 | $0 (no Secretary of State report) | No report (yearly franchise tax filing)The annual franchise tax report is due May 15. | Yes, franchise tax | |
| UTUtah | $59 | $18 | Every yearFiled as the annual renewal. | Not listed | |
| VTVermont | $155 | $45 | Every yearDue within three months after the end of the LLC's fiscal year. | Conditional, $250 minimum if taxed as a partnership | |
| VAVirginia | $100 | $50 | Every yearPaid as an annual registration fee. Due by the last day of the anniversary month of formation each year. | Not listed | |
| WAWashington | $180 | $70 | Every year | Not listed | |
| WVWest Virginia | $100 | $25 ($50 biennial option) | Every year (biennial option)Due on or before June 30 each year, or every two years after a biennial election. | Not listed | |
| WIWisconsin | $130 online, $170 paper | $25 online, $40 paper | Every year | Not listed | |
| WYWyoming | $100 | $60 minimum (license tax) | Every year | Yes, annual report license tax |
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
Filing fees are often set in a state fee schedule and can change. Check the secretary of state's current fee schedule before you file, and expect extra charges for optional services such as expedited processing, certified copies, or name reservations.
Missing a required report or tax payment can lead to late fees and, after a period, administrative dissolution or loss of good standing. Put the due date on a calendar from the day the LLC is formed, since the first report may be due within the first year.
An LLC formed in one state that does business in another state may need to register there as a foreign LLC. That registration usually carries its own filing fee and its own report obligations in the second state.
LLC Filing Fees: state by state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- 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
- West Virginia
- Wisconsin
- Wyoming
Frequently asked questions
What is the difference between articles of organization and a certificate of formation?
They are two names for the same kind of document. It is the filing that creates an LLC under state law, and states use different names for it. The content is similar: the LLC's name, registered agent, and other basic details the state requires.
Is the formation fee the only cost of an LLC?
No. The state may also charge a fee for a periodic report, and some states charge an annual LLC tax or franchise tax. Other common costs include a registered agent service, publication requirements in some states, and local business licenses.
What happens if an LLC does not file its annual report?
The state can charge a late fee and may eventually dissolve the LLC administratively or mark it as not in good standing. Many states allow reinstatement, usually after filing the missing reports and paying the fees owed.
Do I need an operating agreement if I file articles of organization?
The state filing creates the LLC, but it does not set out how the business is run. An operating agreement covers ownership, management, profit sharing, and what happens if a member leaves. Some states require one, and it is useful even where it is not required.
Which states have the highest and lowest formation filing fee?
Among the 51 jurisdictions with a single statewide figure, formation filing fee ranges from $35 (Montana) to $500 (Massachusetts). The most common figure is $100 (11 jurisdictions). Check each state's page for exceptions.
Which states have the highest and lowest annual or biennial report fee?
Among the 48 jurisdictions with a single statewide figure, annual or biennial report fee ranges from $0 (Alabama, Arizona, Delaware, Idaho, Minnesota and Mississippi and others) to $500 (Massachusetts). The most common figure is $0 (8 jurisdictions). Check each state's page for exceptions.
Annual LLC or franchise tax: which states say yes?
Of the 13 jurisdictions we checked, the answer is yes in 8 jurisdictions, in some cases in 3, no in 2. Yes: Alabama, Arkansas, California, Delaware, Kentucky, Tennessee, Texas and Wyoming. In some cases: District of Columbia, New York and Vermont.