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LLC Cost by State 2026: Filing Fees, Annual Fees, and Total First-Year Cost for All 50 States

The complete neutral reference. No upsells, no formation service links on this page. Just the actual government-mandated costs, plus registered agent and hidden fees you need to know about.

Montana $35
Cheapest formation
Filing fee only
Massachusetts $500
Most expensive
Just the filing fee
California $800/yr
Highest ongoing cost
Minimum franchise tax
~$130
National avg filing
Across all 50 states
7 states
Free ongoing states
No annual fee

5 Cheapest First-Year Costs

New Mexico$50
Pennsylvania$132
Arizona$150
Mississippi$150
Missouri$150

5 Most Expensive First-Year Costs

Massachusetts$1100
California$970
Nevada$875
Tennessee$700
Maryland$500

All 50 States + DC: LLC Costs 2026

First-year cost = filing fee + annual fee + $100 registered agent (estimated). States without registered agent requirements shown separately.

StateFiling FeeAnnual FeeRA Required1st Year TotalNotes
Alabama$200$50/yrYes~$350Annual report required
Alaska$250$100/yrYes~$450Biennial report
Arizona$50$0/yrYes~$150No annual fee; publication required in some counties
Arkansas$50$150/yrYes~$300Annual franchise tax
California$70$800/yrYes~$970Min $800/yr franchise tax even at $0 revenue
Colorado$50$10/yrYes~$160Periodic report, very cheap
Connecticut$120$80/yrYes~$300Annual report
Delaware$90$300/yrYes~$490Franchise tax; dual filing if operating elsewhere
Florida$125$138/yrYes~$363Annual report required
Georgia$100$50/yrYes~$250Annual registration
Hawaii$50$15/yrYes~$165Annual report
Idaho$100$0/yrYes~$200Annual report required but no fee
Illinois$150$75/yrYes~$325Annual report
Indiana$100$50/yrYes~$250Biennial report ($31 every 2 years)
Iowa$50$60/yrYes~$210Biennial report
Kansas$160$55/yrYes~$315Annual report
Kentucky$40$15/yrYes~$155One of cheapest states
Louisiana$100$30/yrYes~$230Annual report
Maine$175$85/yrYes~$360Annual report
Maryland$100$300/yrYes~$500Personal property tax return
Massachusetts$500$500/yrYes~$1100Most expensive formation state
Michigan$50$25/yrYes~$175Annual statement
Minnesota$135$0/yrYes~$235No annual fee
Mississippi$50$0/yrYes~$150No annual fee
Missouri$50$0/yrYes~$150No annual fee
Montana$35$20/yrYes~$155Cheapest formation state
Nebraska$100$26/yrYes~$226Biennial report; publication required
Nevada$425$350/yrYes~$875High cost; privacy benefits limited
New Hampshire$100$100/yrYes~$300Annual report
New Jersey$125$75/yrYes~$300Annual report
New Mexico$50$0/yrNot required~$50No annual fee, no registered agent requirement
New York$200$9/yrYes~$309Publication requirement: $1,000-$2,000 extra in NYC
North Carolina$125$200/yrYes~$425Annual report
North Dakota$135$50/yrYes~$285Annual report
Ohio$99$0/yrYes~$199No ongoing annual fee
Oklahoma$100$25/yrYes~$225Annual certificate
Oregon$100$100/yrYes~$300Annual report
Pennsylvania$125$7/yrNot required~$132Low annual fee; decennial report every 10 years
Rhode Island$150$50/yrYes~$300Annual report
South Carolina$110$0/yrYes~$210No annual fee
South Dakota$150$50/yrYes~$300Annual report
Tennessee$300$300/yrYes~$700Excise and franchise tax on larger LLCs
Texas$300$0/yrYes~$400No annual fee; franchise tax only if >$2.47M revenue
Utah$70$18/yrYes~$188Annual report
Vermont$125$35/yrYes~$260Annual report
Virginia$100$50/yrYes~$250Annual registration fee
Washington$200$60/yrYes~$360Annual report
West Virginia$100$25/yrYes~$225Annual report
Wisconsin$130$25/yrYes~$255Annual report
Wyoming$100$60/yrYes~$260Annual report; privacy-friendly but not necessary for most
Washington DC$99$300/yrYes~$499Biennial report + franchise tax

Fees change periodically. Verify current amounts with your state's Secretary of State office before forming. Registered agent cost estimated at $100/year.

Should I Form in My Home State or Delaware/Wyoming?

Short answer: Form in your home state. Almost always.

If you operate in California but form in Wyoming, you must register as a "foreign LLC" in California. That means paying Wyoming fees AND California fees AND California's $800/year minimum franchise tax AND maintaining two registered agents. You are not saving money - you are spending more.

Delaware and Wyoming make sense for: (a) venture-backed startups that need Delaware-specific investor legal structures, (b) multi-state businesses that want a consistent home state, (c) businesses with specific privacy needs (Wyoming offers strong member anonymity). For a single-owner LLC operating in one state, there is essentially no benefit.

Hidden Costs People Miss

New York publication requirement$1,000-$2,000

If your LLC office is in Manhattan or other NYC counties, mandatory newspaper publication costs more than the filing fee itself.

Nebraska publication requirement$150-$300

Nebraska requires LLCs to publish a notice in a local newspaper for three consecutive weeks.

Registered agent (if using a service)$50-$300/year

If you need privacy or don't have a physical address in your state, use a service. Budget $100-$150/year for a reputable provider.

Operating agreement$0-$500

DIY is fine for simple single-member LLCs. Attorneys charge $300-$500 for a custom agreement. Some states require it; most recommend it.

EIN applicationFree

Apply at IRS.gov. Takes 5 minutes online. The EIN is free. Ignore any website charging a fee - they are just middlemen.

Business bank account$0-$300/year

Many good options at $0/month: Mercury, Relay, Novo. Chase and Bank of America charge fees. Compare carefully.

State compliance service$100-$300/year

Optional. Companies like Northwest Registered Agent or ZenBusiness will remind you of deadlines and file annual reports. Useful if you are forgetful.

Frequently Asked Questions

What is the cheapest state to form an LLC?
Montana has the lowest formation cost at $35 with no annual fee, making it the cheapest state for a one-time LLC formation. Kentucky ($40 filing, $15/year), New Mexico ($50 filing, $0/year), and Mississippi ($50 filing, $0/year) are also among the cheapest. However, if you operate in another state, you will need to register as a foreign LLC there too, adding costs.
Why is California LLC so expensive?
California charges an $800 minimum franchise tax annually, even if your LLC has zero revenue. This is in addition to the $70 formation filing fee. For a side business earning $20,000 per year, the $800 annual fee represents 4% of gross revenue - a significant cost. The franchise tax scales up with income above certain thresholds.
Should I form my LLC in Delaware or Wyoming for tax benefits?
For most sole proprietors forming a single-member LLC, forming in your home state is almost always the better choice. If you form in Delaware or Wyoming but operate in another state, you must register as a foreign LLC in your operating state and pay both sets of fees plus two registered agents. The tax advantages of Delaware and Wyoming primarily benefit corporations with investors, not small single-owner businesses.
What is the New York LLC publication requirement?
New York requires new LLCs to publish a notice of formation in two newspapers in the county where the LLC's principal office is located, once per week for six consecutive weeks. After publication, you file a Certificate of Publication. In Manhattan (New York County), this can cost $1,000-$2,000 because of high newspaper rates. This is unique to New York and is one of the most expensive hidden LLC costs in the country.
What is a registered agent and do I need one?
A registered agent is a person or company with a physical address in your state who receives legal and government documents on behalf of your LLC. Most states require one. You can serve as your own registered agent if you have a physical address in the state (not a PO box), but many LLC owners use a registered agent service ($50-$150/year) for privacy, flexibility, and to ensure they don't miss important documents.
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