Open dataset · CC BY 4.0

LLC cost by state — 2026 dataset

The state government's own LLC filing fee, recurring fee, per-year cost and base government fee budget for all 50 states + DC. WY, DE and CA base fees were checked on September 10, 2026. Other rows retain earlier estimates. Service and variable costs are excluded. Free to download and cite.

Coverage
51
50 states + DC
Review scope
3 states
WY / DE / CA · Sep 10
License
CC BY 4.0
free to cite

Base fee budget range

Massachusetts $1,000
California $890
Nevada $775
Tennessee $600
Delaware $510

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Take the whole dataset

All 51 rows, every column, machine-readable. Free for any use — including commercial — under CC BY 4.0, as long as you credit Lanzamo with a link back.

How to cite

Free to republish and adapt with credit. Suggested citation:

Lanzamo. "LLC Cost by State (2026)." Lanzamo, reviewed June 2026, https://lanzamo.com/data/llc-cost-by-state.

License: Creative Commons Attribution 4.0. Attribution = a visible credit linking to this page.

Key findings

Lowest base budget

Arizona

$50

Highest base budget

Massachusetts

$1,000

Median base fee budget

$160

across 51

No annual report

5 states

9 with no income tax

The five cheapest states to start an LLC in year one are Arizona ($50), Iowa ($50), Mississippi ($50), Missouri ($50), New Mexico ($50). The five most expensive are Massachusetts ($1,000), California ($890), Nevada ($775), Tennessee ($600), Delaware ($510). Figures are the state government's own fees only; formation services and registered-agent fees are extra.

The full dataset

Search, sort, and open each official source.

Showing 51 of 51

Recurring Source
Arizona AZ
$50 None Newspaper publication required (except Maricopa/Pima) $0 $50

Earlier estimate — verify

Arizona Corporation Commission
Iowa IA
$50 Biennial report $15 $50

Earlier estimate — verify

Iowa Secretary of State
Mississippi MS
$50 Annual report (free) Annual report required but $0 $0 $50

Earlier estimate — verify

Mississippi Secretary of State
Missouri MO
$50 None No annual report $0 $50

Earlier estimate — verify

Missouri Secretary of State
New Mexico NM Popular
$50 None No annual report $0 $50

Earlier estimate — verify

New Mexico Secretary of State
Kentucky KY
$40 Annual report $15 $55

Earlier estimate — verify

Kentucky Secretary of State
Montana MT
$35 Annual report $20/yr report fee — waived by the Secretary of State through 2027 $20 $55

Earlier estimate — verify

Montana Secretary of State
Hawaii HI
$50 Annual report $15 $65

Earlier estimate — verify

Hawaii Department of Commerce & Consumer Affairs (BREG)
Colorado CO
$50 Periodic report $25 $75

Earlier estimate — verify

Colorado Secretary of State
Michigan MI
$50 Annual statement $25 $75

Earlier estimate — verify

Michigan Department of Licensing & Regulatory Affairs (LARA)
Utah UT
$59 Annual renewal $18 $77

Earlier estimate — verify

Utah Division of Corporations
Indiana IN
$95 Biennial report $16 $95

Earlier estimate — verify

Indiana Secretary of State (INBiz)
Ohio OH
$99 None No annual report $0 $99

Earlier estimate — verify

Ohio Secretary of State
District of Columbia DC
$99 Biennial report $150 $99

Earlier estimate — verify

DC Dept. of Licensing & Consumer Protection (DLCP)
Idaho ID
$100 Annual report (free) Annual report required but $0 $0 $100

Earlier estimate — verify

Idaho Secretary of State (SOSBiz)
Nebraska NE
$100 Biennial report Newspaper publication required $6.5 $100

Earlier estimate — verify

Nebraska Secretary of State
South Carolina SC
$110 None No annual report (unless taxed as an S-corp) $0 $110

Earlier estimate — verify

South Carolina Secretary of State
Oklahoma OK
$100 Annual certificate $25 $125

Earlier estimate — verify

Oklahoma Secretary of State
West Virginia WV
$100 Annual report $25 $125

Earlier estimate — verify

West Virginia Secretary of State
Louisiana LA
$100 Annual report $30 $130

Earlier estimate — verify

Louisiana Secretary of State (geauxBIZ)
Pennsylvania PA
$125 Annual report New annual report as of 2025 $7 $132

Earlier estimate — verify

Pennsylvania Department of State
Virginia VA
$100 Annual registration fee $50 $150

Earlier estimate — verify

Virginia State Corporation Commission (SCC)
Minnesota MN
$155 Annual renewal (free) Annual renewal required but $0 $0 $155

Earlier estimate — verify

Minnesota Secretary of State
Wisconsin WI
$130 Annual report $25 $155

Earlier estimate — verify

Wisconsin Department of Financial Institutions
Kansas KS
$160 Biennial report $25 $160

Earlier estimate — verify

Kansas Secretary of State
Wyoming WY Popular No income tax
$100 Annual report (license tax) $60 min, based on in-state assets $60+ $160+

Base fees checked 2026-09-10

Wyoming Secretary of State — Articles instructions ↗Wyoming Secretary of State — annual report FAQ ↗ Wyoming Secretary of State
Georgia GA
$110 Annual registration Includes $10 service charge added Sept 2025 $60 $170

Earlier estimate — verify

Georgia Secretary of State
North Dakota ND
$135 Annual report $50 $185

Earlier estimate — verify

North Dakota Secretary of State (FirstStop)
Arkansas AR
$45 Annual franchise tax Flat $150 franchise tax $150 $195

Earlier estimate — verify

Arkansas Secretary of State
Alabama AL
$200 Business Privilege Tax (conditional) No privilege-tax filing/payment when calculated tax is $100 or less; above that threshold, tax depends on apportioned net worth. $0 is the exempt baseline, not a universal exemption. Alabama DOR 2026 instructions checked September 28, 2026: https://www.revenue.alabama.gov/wp-content/uploads/2026/01/26fcptinstr.pdf $0 $200

Earlier estimate — verify

Alabama Secretary of State
Connecticut CT
$120 Annual report $80 $200

Earlier estimate — verify

Connecticut Secretary of the State
New Hampshire NH No income tax
$100 Annual report $100 $200

Earlier estimate — verify

New Hampshire Secretary of State (QuickStart)
New Jersey NJ
$125 Annual report $75 $200

Earlier estimate — verify

New Jersey Division of Revenue & Enterprise Services
New York NY
$200 Biennial statement Newspaper publication required (~$300–$1,500+ by county) $4.5 $200

Earlier estimate — verify

New York Department of State, Division of Corporations
Oregon OR
$100 Annual report $100 $200

Earlier estimate — verify

Oregon Secretary of State
Rhode Island RI
$150 Annual report $50 $200

Earlier estimate — verify

Rhode Island Secretary of State
Vermont VT
$155 Annual report $45 $200

Earlier estimate — verify

Vermont Secretary of State
South Dakota SD No income tax
$150 Annual report $55 $205

Earlier estimate — verify

South Dakota Secretary of State
Illinois IL
$150 Annual report $75 $225

Earlier estimate — verify

Illinois Secretary of State
Alaska AK No income tax
$250 Biennial report $50 $250

Earlier estimate — verify

Alaska Division of Corporations (DCCED)
Maine ME
$175 Annual report $85 $260

Earlier estimate — verify

Maine Secretary of State (ICRS)
Florida FL Popular No income tax
$125 Annual report $138.75 $263.75

Earlier estimate — verify

Florida Division of Corporations (Sunbiz)
Washington WA No income tax
$200 Annual report $70 $270

Earlier estimate — verify

Washington Secretary of State (CCFS)
Texas TX Popular No income tax
$300 Public Information Report (free) Franchise tax — no tax due below ~$2.65M revenue (2026); report still required $0 $300

Earlier estimate — verify

Texas Secretary of State (SOSDirect)
North Carolina NC
$125 Annual report $200 $325

Earlier estimate — verify

North Carolina Secretary of State
Maryland MD
$100 Annual report (PPR) $300 min Personal Property Return $300 $400

Earlier estimate — verify

Maryland Department of Assessments & Taxation (SDAT)
Delaware DE Popular
$110 Annual franchise tax $400 annual LLC tax for 2026 onward, due June 1 following the tax year; no LLC annual report $400 $510

Base fees checked 2026-09-10

Delaware Division of Corporations — August 2026 fee schedule ↗Delaware Division of Corporations — LLC annual tax ↗Delaware enacted HB 400 — sections 23 and 45 ↗ Delaware Division of Corporations
Tennessee TN No income tax
$300 Annual report $50/member ($300 min–$3,000 max) $300 $600

Earlier estimate — verify

Tennessee Secretary of State
Nevada NV Popular No income tax
$425 Annual list + business license $150 annual list + $200 state business license $350 $775

Earlier estimate — verify

Nevada Secretary of State (SilverFlume)
California CA Popular
$70 Annual franchise tax $800 annual LLC tax + $20 initial statement within 90 days, then $20 biennially; additional income-dependent fees and exceptions apply $810+ $890+

Base fees checked 2026-09-10

California Secretary of State — LLC fees ↗California FTB — LLC tax and fees ↗ California Secretary of State
Massachusetts MA
$500 Annual report $500 $1,000

Earlier estimate — verify

Massachusetts Secretary of the Commonwealth

State filing and annual fees change frequently. These figures were last reviewed in June 2026 — always confirm the current amount on the state's official Secretary of State website before you file.

Prefer an interactive comparator? Use the filterable LLC cost tool, or read which state to pick as a non-resident.

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How we built this

Each figure is the state government's own fee — the filing fee to form an LLC plus any recurring annual or biennial report/franchise fee — not what a formation service charges on top. We separate the one-time filing fee from the recurring fee, show the recurring fee amortized to a per-year number, and add a base fee budget for a rough comparison. The budget includes a first recurring cycle where applicable, not a payment schedule for the first twelve months. Actual due dates depend on the formation date and tax year; variable tax, services and other-state registration are excluded.

Every row links to that state's official filing authority (the Secretary of State or the equivalent agency). The legacy baseline is June 2026; WY, DE and CA base fee claims were rechecked on September 10, 2026. A link to an agency is not proof that every fee has been reverified. Government fees change often — always confirm the current amount on the state's official site before you file. This is general information, not legal or tax advice.