Lanzamo

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 true first-year total for all 50 states + DC. Every figure is the state's own fee — not a service markup — and every row links to its official Secretary of State source. Free to download and cite.

Coverage
51
50 states + DC
Last reviewed
June 2026
vs. official SoS
License
CC BY 4.0
free to cite

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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

Cheapest first year

Arizona

$50

Most expensive first year

Massachusetts

$1,000

Median first-year cost

$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 ($870), Nevada ($775), Tennessee ($600), Delaware ($410). 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 Arizona Corporation Commission
Iowa IA
$50 Biennial report $15 $50 Iowa Secretary of State
Mississippi MS
$50 Annual report (free) Annual report required but $0 $0 $50 Mississippi Secretary of State
Missouri MO
$50 None No annual report $0 $50 Missouri Secretary of State
New Mexico NM Popular
$50 None No annual report $0 $50 New Mexico Secretary of State
Kentucky KY
$40 Annual report $15 $55 Kentucky Secretary of State
Montana MT
$35 Annual report $20/yr report fee — waived by the Secretary of State through 2027 $20 $55 Montana Secretary of State
Hawaii HI
$50 Annual report $15 $65 Hawaii Department of Commerce & Consumer Affairs (BREG)
Colorado CO
$50 Periodic report $25 $75 Colorado Secretary of State
Michigan MI
$50 Annual statement $25 $75 Michigan Department of Licensing & Regulatory Affairs (LARA)
Utah UT
$59 Annual renewal $18 $77 Utah Division of Corporations
Indiana IN
$95 Biennial report $16 $95 Indiana Secretary of State (INBiz)
Ohio OH
$99 None No annual report $0 $99 Ohio Secretary of State
District of Columbia DC
$99 Biennial report $150 $99 DC Dept. of Licensing & Consumer Protection (DLCP)
Idaho ID
$100 Annual report (free) Annual report required but $0 $0 $100 Idaho Secretary of State (SOSBiz)
Nebraska NE
$100 Biennial report Newspaper publication required $6.5 $100 Nebraska Secretary of State
South Carolina SC
$110 None No annual report (unless taxed as an S-corp) $0 $110 South Carolina Secretary of State
Oklahoma OK
$100 Annual certificate $25 $125 Oklahoma Secretary of State
West Virginia WV
$100 Annual report $25 $125 West Virginia Secretary of State
Louisiana LA
$100 Annual report $30 $130 Louisiana Secretary of State (geauxBIZ)
Pennsylvania PA
$125 Annual report New annual report as of 2025 $7 $132 Pennsylvania Department of State
Virginia VA
$100 Annual registration fee $50 $150 Virginia State Corporation Commission (SCC)
Minnesota MN
$155 Annual renewal (free) Annual renewal required but $0 $0 $155 Minnesota Secretary of State
Wisconsin WI
$130 Annual report $25 $155 Wisconsin Department of Financial Institutions
Kansas KS
$160 Biennial report $25 $160 Kansas Secretary of State
Wyoming WY Popular No income tax
$100 Annual report (license tax) $60 min, based on in-state assets $60 $160 Wyoming Secretary of State
Georgia GA
$110 Annual registration Includes $10 service charge added Sept 2025 $60 $170 Georgia Secretary of State
North Dakota ND
$135 Annual report $50 $185 North Dakota Secretary of State (FirstStop)
Arkansas AR
$45 Annual franchise tax Flat $150 franchise tax $150 $195 Arkansas Secretary of State
Connecticut CT
$120 Annual report $80 $200 Connecticut Secretary of the State
New Hampshire NH No income tax
$100 Annual report $100 $200 New Hampshire Secretary of State (QuickStart)
New Jersey NJ
$125 Annual report $75 $200 New Jersey Division of Revenue & Enterprise Services
New York NY
$200 Biennial statement Newspaper publication required (~$300–$1,500+ by county) $4.5 $200 New York Department of State, Division of Corporations
Oregon OR
$100 Annual report $100 $200 Oregon Secretary of State
Rhode Island RI
$150 Annual report $50 $200 Rhode Island Secretary of State
Vermont VT
$155 Annual report $45 $200 Vermont Secretary of State
South Dakota SD No income tax
$150 Annual report $55 $205 South Dakota Secretary of State
Illinois IL
$150 Annual report $75 $225 Illinois Secretary of State
Alabama AL
$200 Business Privilege Tax Annual Business Privilege Tax, $50 min $50 $250 Alabama Secretary of State
Alaska AK No income tax
$250 Biennial report $50 $250 Alaska Division of Corporations (DCCED)
Maine ME
$175 Annual report $85 $260 Maine Secretary of State (ICRS)
Florida FL Popular No income tax
$125 Annual report $138.75 $263.75 Florida Division of Corporations (Sunbiz)
Washington WA No income tax
$200 Annual report $70 $270 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 Texas Secretary of State (SOSDirect)
North Carolina NC
$125 Annual report $200 $325 North Carolina Secretary of State
Maryland MD
$100 Annual report (PPR) $300 min Personal Property Return $300 $400 Maryland Department of Assessments & Taxation (SDAT)
Delaware DE Popular
$110 Annual franchise tax $300 flat franchise tax; no annual report for LLCs $300 $410 Delaware Division of Corporations
Tennessee TN No income tax
$300 Annual report $50/member ($300 min–$3,000 max) $300 $600 Tennessee Secretary of State
Nevada NV Popular No income tax
$425 Annual list + business license $150 annual list + $200 state business license $350 $775 Nevada Secretary of State (SilverFlume)
California CA Popular
$70 Annual franchise tax $800/yr minimum franchise tax + $20 biennial Statement of Information $800 $870 California Secretary of State
Massachusetts MA
$500 Annual report $500 $1,000 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 first-year total so two states are actually comparable.

Every row links to that state's official filing authority (the Secretary of State or the equivalent agency). Figures were last reviewed in June 2026 against those official fee schedules. 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.