Fact-checked by Jupid experts
Reviewed by our in-house tax team before publishing. Every figure is validated against:
Last reviewed: October 5, 2026
An LLC costs $35 to $500 in state filing fees to form in 2026, from Montana at the low end to Massachusetts at the high end ($520 if you file online), and $0 to $800 a year in state fees to keep, with California's $800 annual tax as the highest recurring charge. The median state charges $100 to file. For most owners the filing fee is the only required cost on day one: the IRS issues an EIN for free, you can serve as your own registered agent, and nobody requires you to hire a lawyer. What separates a cheap state from an expensive one is the yearly bill, so the table below shows every state's filing fee, ongoing fees, year-one cost, and five-year total, checked against official state sources on September 24, 2026.
Key takeaways:
Save this cheat sheet — key numbers in one image.
A limited liability company (LLC) is a business entity created by filing a formation document with a state's Secretary of State, and every dollar you must pay to create and keep one falls into three buckets:
| Cost layer | What it is | 2026 range |
|---|---|---|
| Filing fee | One-time fee for the Articles (or Certificate) of Organization | $35 to $500 |
| Recurring report fee | Annual or biennial report that keeps the LLC in good standing | $0 to $500 a year |
| State minimum tax or license | A flat tax or license some states charge every LLC regardless of profit | $0 to $800 a year |
Most states charge only the first two. Eight add a flat tax or license, on top of or instead of a report fee, that applies whether or not the LLC earns anything: California ($800 tax), Delaware ($400 tax), Rhode Island ($400 minimum tax), Kentucky ($175 entity tax minimum), Tennessee ($100 franchise tax minimum), Nevada ($200 business license), Alaska ($50 business license), and New York ($25 filing fee once the LLC has New York income). A few states also require a one-time extra at formation: newspaper publication in Arizona, Nebraska, and New York, a name reservation in Alabama, and Nevada's initial list and business license, which turn a $75 filing fee into $425.
Building Jupid's LLC formation flow meant pulling the official fee schedule for every state, and the pattern held everywhere: the filing fee is the small, visible number, and the recurring charge is what separates a $50 LLC from a $4,000 one.
Interactive
What will your LLC cost the state in year one and over five years?
Pick the state where you will form (or register) the LLC. The totals count only mandatory state fees and taxes, no optional services.
California LLC, year one
$890
$800 tax owed from year one; $20 Statement of Information within 90 days, then every 2 years.
State fees verified against official Secretary of State and revenue department sources on September 24, 2026. Year one includes charges the state assesses for the formation year, even when they are billed the following spring. Five-year totals use regular fee schedules and exclude newspaper publication, registered agents, and income-based taxes.
Open the full California LLC fee calculatorThe table lists the cheapest standard way to file in each state (card-processing and optional expedite fees excluded), with the other filing method's price in parentheses where it differs. "Year one" includes charges a state assesses for the formation year, even when it bills them the following spring, as Delaware, Kentucky, Rhode Island, and Tennessee do. "Five years" adds each recurring fee at its regular rate for years one through five. Newspaper costs, registered agents, and taxes on profit are left out because they vary by business.
| State | Filing fee | Ongoing state fees | Year one | Five years | What else to know |
|---|---|---|---|---|---|
| Alabama | $200 + $25 name reservation | $0 | $225 | $225 | No annual report; privilege tax is $0 if it computes to $100 or less |
| Alaska | $250 | $50 per year + $100 every 2 years | $300 | $700 | $50 business license every year from year one; biennial report due Jan 2 |
| Arizona | $50 | $0 | $50 + newspaper | $50 + newspaper | No annual report; newspaper notice unless the statutory agent is in Maricopa or Pima County |
| Arkansas | $45 ($50 paper) | $150 per year | $45 | $645 | $150 franchise tax report doubles as the annual report, due May 1 |
| California | $70 | $800 per year + $20 every 2 years | $890 | $4,130 | $800 tax from year one ($400 first-year rate for LLCs starting in 2027–2029); $20 Statement of Information every 2 years |
| Colorado | $50 | $25 per year | $50 | $150 | Online only; periodic report due around your anniversary month |
| Connecticut | $120 | $80 per year | $120 | $440 | Annual report filed January 1 to March 31 |
| Delaware | $110 | $400 per year | $510 | $2,110 | $400 annual tax due June 1 for the prior year (was $300 through tax year 2025) |
| District of Columbia | $99 | $300 every 2 years | $99 | $699 | $300 biennial report due April 1; $250 minimum franchise tax once gross income tops $12,000 (some service firms exempt) |
| Florida | $125 | $138.75 per year | $125 | $680 | Includes the required $25 registered agent designation; report filed after May 1 costs $400 more |
| Georgia | $110 | $60 per year | $110 | $350 | Includes the $10 service charge; registration due January 1 to April 1 |
| Hawaii | $51 | $12.50 per year | $71 | $121 | Year one adds the $20 general excise tax license; report $12.50 online, $15 paper |
| Idaho | $100 ($120 paper) | $0, filing required | $100 | $100 | Annual report is free but mandatory |
| Illinois | $150 | $75 per year | $150 | $450 | Annual report due before your anniversary month |
| Indiana | $95 ($100 paper) | $32 every 2 years | $95 | $159 | Business entity report every 2 years ($50 paper) |
| Iowa | $50 | $30 every 2 years | $50 | $110 | Biennial report in odd-numbered years ($45 paper) |
| Kansas | $85 ($90 paper) | $90 every 2 years | $85 | $265 | Information report every 2 years, due April 15 ($110 paper) |
| Kentucky | $40 | $175 per year + $15 per year | $215 | $975 | $175 limited liability entity tax minimum from year one; $15 report by June 30 |
| Louisiana | $125 ($130 online) | $35 per year | $125 | $265 | New fees from October 1, 2026 (Act 921): filing was $100, report was $30 |
| Maine | $175 | $85 per year | $175 | $515 | Mail filing only; report due June 1 |
| Maryland | $100 ($103 online) | $300 per year | $100 | $1,300 | $300 annual report due April 15 even with no revenue |
| Massachusetts | $500 ($520 online) | $500 per year | $500 | $2,500 | Report due on each anniversary; online filings cost $520 |
| Michigan | $50 | $25 per year | $50 | $150 | Annual statement due February 15 |
| Minnesota | $135 ($155 online) | $0, filing required | $135 | $135 | Free annual renewal due December 31 |
| Mississippi | $50 | $0, filing required | $50 | $50 | Free annual report due April 15 |
| Missouri | $50 ($105 paper) | $0 | $50 | $50 | No annual report |
| Montana | $35 | $20 per year | $35 | $115 | Report due April 15; fee waived for on-time filings in 2026 and 2027 |
| Nebraska | $100 ($110 paper) | $25 every 2 years | $125 + newspaper | $175 + newspaper | Newspaper notice 3 weeks, $25 proof filing; biennial report in odd years |
| Nevada | $75 + $350 required filings | $350 per year | $425 | $1,825 | Initial list ($150) and business license ($200) are due with formation; $350 every year after |
| New Hampshire | $100 ($102 online) | $100 per year | $100 | $500 | Annual report due April 1 |
| New Jersey | $100 | $75 per year | $100 | $400 | Filing fee cut from $125 on July 1, 2026 |
| New Mexico | $50 | $0 | $50 | $50 | Online only; no annual report |
| New York | $200 | $25 per year + $9 every 2 years | $275 + newspaper | $393 + newspaper | Two newspapers for 6 weeks plus $50 certificate; $25 IT-204-LL fee with NY income; $9 biennial statement |
| North Carolina | $125 ($128 online) | $200 per year | $125 | $925 | Annual report due April 15 ($202–$203 online) |
| North Dakota | $135 | $50 per year | $135 | $335 | Annual report due November 15, starting the year after formation |
| Ohio | $99 | $0 | $99 | $99 | No annual report |
| Oklahoma | $100 ($104 online) | $25 per year | $100 | $200 | Annual certificate due on your anniversary |
| Oregon | $100 | $100 per year | $100 | $500 | Annual report due on your anniversary |
| Pennsylvania | $125 | $7 per year | $125 | $153 | Annual report due by September 30 |
| Rhode Island | $150 ($156 online) | $400 per year + $50 per year | $550 | $2,350 | $400 minimum tax every year from year one; $50 report due May 1 |
| South Carolina | $110 ($125 online) | $0 | $110 | $110 | No annual report unless the LLC elects corporate taxation |
| South Dakota | $150 ($165 paper) | $55 per year | $150 | $370 | Report due the 1st of your anniversary month ($70 paper) |
| Tennessee | $300 | $300 per year + $100 per year | $400 | $2,000 | $50 per member ($300 minimum, 1–6 members) for filing and report; $100 franchise tax minimum |
| Texas | $300 | $0, filing required | $300 | $300 | Free Public Information Report due May 15; franchise tax $0 up to $2.65 million of revenue |
| Utah | $59 | $18 per year | $59 | $131 | Annual renewal due on your anniversary |
| Vermont | $155 | $45 per year | $155 | $335 | Report due within 3 months of your year end |
| Virginia | $100 | $50 per year | $100 | $300 | Annual registration fee due by the end of your formation month |
| Washington | $180 ($200 online) | $70 per year | $180 | $460 | Report due by the end of your formation month; $50 state business license application once you operate |
| West Virginia | $100 | $25 per year | $130 | $230 | Year one adds the $30 business registration; report due January 1 to July 1 |
| Wisconsin | $130 ($170 paper) | $25 per year | $130 | $230 | Report due in your anniversary quarter ($40 paper) |
| Wyoming | $100 | $60 per year | $100 | $340 | $60 minimum license tax, due the 1st of your anniversary month |
Each figure comes from the state's own fee schedule, statute, or revenue department page as of September 24, 2026, linked state by state at the end of this guide. Fees move often: Kansas cut its filing fee nearly in half in February 2026, New Jersey cut its fee in July, and Louisiana's increase took effect days before publication.
The cheapest state to form an LLC is Montana at $35, but the cheapest state to own one for five years is a four-way tie at $50 between Arizona, Mississippi, Missouri, and New Mexico, because none of them charges a recurring fee. The most expensive state by a wide margin is California, where the $800 annual tax pushes the five-year state cost to $4,130.
| Cheapest over five years | Five-year total | Most expensive over five years | Five-year total |
|---|---|---|---|
| Arizona (plus newspaper outside Maricopa and Pima) | $50 | California | $4,130 |
| Mississippi | $50 | Massachusetts | $2,500 |
| Missouri | $50 | Rhode Island | $2,350 |
| New Mexico | $50 | Delaware | $2,110 |
| Ohio | $99 | Tennessee | $2,000 |
| Idaho | $100 | Nevada | $1,825 |
| Iowa and South Carolina | $110 | Maryland | $1,300 |
A low filing fee can hide a high yearly bill. Kentucky charges $40 to file, then $190 every year once the $175 entity tax minimum and the $15 annual report are added, so its five-year total is $975. Arkansas costs $45 to file and $645 over five years because of its $150 franchise tax report. Maryland looks cheap at $100 until the $300 annual report arrives every April. If you are choosing between states for reasons other than cost, our best state to form an LLC comparison weighs privacy, taxes, and legal protections alongside the fees.
Eight states charge a flat tax or license every year whether or not the LLC earns a dollar, and three require newspaper publication at formation. These are the line items that surprise new owners most often.
Every LLC organized, registered, or doing business in California owes the $800 annual LLC tax to the Franchise Tax Board, starting with its first year, plus a $20 Statement of Information to the Secretary of State within 90 days and every two years after. Once total California income reaches $250,000, a gross-receipts fee of $900 to $11,790 is added on top; our guide to California LLC taxes walks through that fee and Form 568.
Timing matters more in California than anywhere else this fall. The first $800 is due by the 15th day of the 4th month after you file, and the next calendar year's $800 follows on April 15, so a late-year formation stacks two payments within about two months. The Franchise Tax Board also lists a change for new LLCs: for taxable years beginning on or after January 1, 2027 and before January 1, 2030, the annual tax for an LLC's first taxable year drops from $800 to $400.
These four states charge a tax that has nothing to do with profit:
| State | Annual minimum | Applies to a single-member LLC? | When it is paid |
|---|---|---|---|
| Delaware | $400 annual LLC tax (raised from $300 by HB 400 for tax year 2026) | Yes | June 1 of the following year; $200 penalty plus 1.5% a month if late |
| Rhode Island | $400 minimum, filed on Form RI-1065 | Yes, and it is not prorated for a partial first year | With the RI-1065 (April 15 for a calendar-year single-member LLC) |
| Kentucky | $175 limited liability entity tax minimum | Yes, on Form 725 for an individually owned LLC | 15th day of the 4th month after year end |
| Tennessee | $100 franchise tax minimum | Yes, unless the single member is a corporation | 15th day of the 4th month after year end |
Delaware bills in arrears: an LLC formed in 2026 owes $400 for 2026, paid June 1, 2027. Tennessee also charges $50 per member for both the formation filing and the annual report, with a $300 minimum that covers up to six members and a $3,000 maximum. The $100 is only a floor: the Tennessee franchise and excise tax is 0.25% of net worth once that exceeds $40,000, plus 6.5% of net earnings beyond a $50,000 deduction.
Nevada advertises a $75 filing fee, but the initial list of managers or members ($150) and the state business license ($200) are due by the end of the month after you file the Articles, so forming costs $425. Each year after, the annual list and license renewal cost another $350, and Nevada's Secretary of State confirms that single-member LLCs need the business license too.
Three states make you advertise the new LLC in local newspapers, and newspapers, not the state, set the price:
Rates vary by county and newspaper, so ask two or three designated papers for quotes before you file; in New York the county you list as the LLC's office decides which papers you use.
Texas charges $300 to form and nothing after that for most small LLCs. Each LLC files a free Public Information Report with the Comptroller by May 15, and franchise tax is $0 for 2026 and 2027 reports when annualized revenue is $2,650,000 or less. Skipping the free report can still cost an LLC its right to do business and eventually its charter, which is why "no annual fee" should never be read as "nothing to file"; our Texas franchise tax guide covers the report and the threshold.
Act 921 of the 2026 Regular Session raised Louisiana's LLC filing fee from $100 to $125 and the annual report from $30 to $35 for filings on or after October 1, 2026. Paying by card online adds Louisiana's $5 convenience fee, so an online formation now costs $130. The Secretary of State's fee page still showed the old amounts on September 24, 2026; the enacted law controls.
For a business that operates in its home state, no. An LLC formed in another state must register as a foreign LLC wherever it actually does business, so you pay the home state's fees anyway and add the formation state's fees and a registered agent there.
| Scenario | Five-year state fees |
|---|---|
| California LLC, run from California | $4,130 |
| Delaware LLC, run from California ($110 + $400 × 5 in Delaware; $70 foreign registration + $800 × 5 + $60 in Statements of Information in California) | $6,240 |
| Texas LLC, run from Texas | $300 |
| Wyoming LLC, run from Texas ($100 + $60 × 4 in Wyoming; $750 Texas foreign registration) | $1,090 |
The out-of-state versions also need a paid registered agent in Delaware or Wyoming unless you have an address there. Forming elsewhere makes sense for a narrower group: founders raising venture money who need a Delaware entity, and owners who live outside the United States, whose options are covered in our guide to LLCs for non-residents.
Beyond state fees, every other cost of an LLC is optional or depends on what the business does:
| Item | Cost | Required? |
|---|---|---|
| EIN (Employer Identification Number) | $0 from the IRS | Needed for a multi-member LLC, for employees, and in practice for a business bank account |
| Registered agent | $0 if you serve yourself; national services list roughly $125 to $249 a year | Every LLC needs one; in most states it can be a member who lives in the state |
| Operating agreement | $0 if you write it; attorney fees vary | New York requires one within 90 days of formation (LLC Law Section 417); elsewhere it is strongly advised |
| City or county business license | Varies by city and industry | Depends on your location and activity |
| DBA (assumed name) | Varies by state and county | Only if you trade under a different name |
| Expedited processing | Optional state fees, for example $35 extra in Arizona and $50 for 24-hour service in Michigan | No |
| Formation service | $0 and up, plus add-ons at checkout | No; every state accepts filings directly |
The IRS is blunt about the EIN: "You never have to pay a fee for an EIN." The registered agent is the one optional cost worth thinking through, because serving yourself puts your street address on the public record and means someone must be available during business hours to accept legal papers.
The examples below are illustrative and use the fees verified for this guide.
| Item | Amount | When |
|---|---|---|
| Articles of Organization | $50 | At formation, online |
| Registered agent | $0 | She serves as her own |
| EIN | $0 | From the IRS the same day |
| Periodic report | $25 a year | Years 2 through 5 |
| Five-year state total | $150 |
Odalys spends more on her business cards than on her LLC. Colorado has no franchise tax, no publication rule, and a $25 report that can be filed in a two-month window on either side of her anniversary month.
| Item | Amount | When |
|---|---|---|
| Articles of Organization | $70 | At formation, online only |
| Statement of Information | $20 | Within 90 days, then years 3 and 5 |
| Annual LLC tax (FTB 3522) | $800 | Every year from year one |
| Year-one total | $890 | |
| Five-year state total | $4,130 | $70 + $60 + $4,000 |
Oren's formation date moves real money. Forming on November 2, 2026 means $800 due February 15, 2027 and another $800 due April 15, 2027: $1,600 of tax before his LLC is six months old. Forming in January 2027 puts him under the first-year rate, so year one costs $70 + $20 + $400 = $490, and the full $800 starts with his second year.
| Item | Amount | When |
|---|---|---|
| Articles of Organization | $200 | At formation |
| Newspaper publication | Quote from two Kings County papers | Within 120 days |
| Certificate of Publication | $50 | After the six weeks of notices |
| IT-204-LL filing fee | $25 a year | Every year her LLC has New York income |
| Biennial statement | $9 | Years 3 and 5 |
| Five-year state total | $393 plus publication | $200 + $50 + $125 + $18 |
The newspaper bill is the one number Colette cannot look up in advance, which is why she collects publication quotes before choosing the office county on her Articles.
State fees are also only the entity's price tag. The profit still flows to your personal return, where income tax and self-employment tax apply; the single-member LLC tax guide covers that side.
Yes. Under IRS Publication 583, you can elect to deduct up to $5,000 of business start-up costs and up to $5,000 of organizational costs in the year the business starts, with each $5,000 reduced by the amount your costs exceed $50,000; the rest is amortized over 180 months under IRC Section 195 and, for LLCs taxed as partnerships, IRC Section 709. Annual report fees and registered agent fees paid after the business is running are ordinary business expenses under IRC Section 162, and state taxes the LLC pays are deductible under IRC Section 164. One state exception: California does not let you deduct its $800 annual tax on the California return, although it remains deductible on the federal return.
Paying a website for an EIN. The IRS application is free, and the IRS warns against sites that charge for it.
Doing business at home through an unregistered out-of-state LLC. A Wyoming or Delaware LLC operating in Texas must register there; Texas gives a 90-day grace period, then charges a late fee equal to the $750 registration fee for each calendar year, or part of one, the LLC went unregistered.
Letting an unused LLC sit. Annual reports and minimum taxes keep accruing until the state processes a dissolution, and California's $800 does not stop for a dormant company. Our guide on how to dissolve an LLC covers the final filings.
Using last year's Delaware number. Delaware's annual LLC tax is $400 for tax year 2026 onward; older guides and calculators still say $300.
Missing Florida's May 1 deadline. The $138.75 annual report becomes $538.75 once it is filed after May 1.
Skipping New York publication. An LLC that does not publish within 120 days loses its authority to do business until it completes the requirement.
Jupid forms your LLC for free: you pay only the state filing fee from the table above, and nothing is added on top for the formation itself. The work doesn't stop at the Articles. Once the LLC exists, Jupid's AI accountant keeps the books and taxes running from WhatsApp or iMessage. It connects to your bank, categorizes every transaction with 95.9% accuracy, and keeps your formation costs, annual report fees, and state taxes sorted as deductible expenses. When you want to know what the LLC owes the state next, or what this year's profit looks like, you ask in chat and get the answer right away. Try Jupid.
This guide is for general educational purposes and does not constitute tax, legal, or accounting advice. State fees change often; the figures above were verified against official state sources on September 24, 2026, and exclude card-processing, expedite, newspaper, and registered agent costs. For advice specific to your situation, consult a qualified tax professional or attorney.
CEO & Co-Founder
Fintech CEO with 10+ years building accounting and financial technology products. Previously co-founded and scaled an AI-powered accounting platform to $30M revenue and 100K+ business users, achieving 30,000 customers per accountant through automation — recognized by CNBC as a top fintech company. Holds a Master's in Management Information Systems. At Jupid, he leads the development of AI-native bookkeeping, tax, and compliance tools designed for freelancers and small business owners.
Yes: you can own a US LLC with no SSN, visa, or US address. Wyoming vs Delaware vs New Mexico fees, EIN by fax, banking, and the $25,000 Form 5472 trap.
A state tax ID registers your business with your state's tax agencies. Learn what it is, when you need one, and how to get one in 2026 — state by state.
No, most sole proprietors can use an SSN. An EIN is required for employees, excise returns, a solo 401(k), or nonresident alien withholding. It's free.
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