LLC Filing Fees by State: The Complete 2026 Comparison Table
Shopping for LLC filing fees by state can feel like comparing apples to airplanes. Montana charges $35 to form an LLC. Massachusetts charges $520. And the filing fee is only the first of several numbers you will pay.
This guide lays out the complete 2026 picture for all 50 states plus the District of Columbia: the one-time filing fee, the recurring annual cost, and the quirks that make cheap states expensive and expensive states worth it. Every figure below was checked against state sources in September 2026.
The 50-State LLC Fee Table (2026)
Use this as a planning snapshot, then confirm the current fee on your Secretary of State website before you file. Fees change, and a few states price online and paper filings differently. The notes column flags the traps: publication rules, franchise taxes, and bundled licenses.
| State | Filing Fee | Recurring Fee | Notes |
|---|---|---|---|
| Alabama | $200 | Business privilege tax (min $100) | Exempt when tax due is $100 or less |
| Alaska | $250 | $100 biennial | |
| Arizona | $50 | $0 | No annual report; publication required in some counties |
| Arkansas | $45 | $150 annual franchise tax | |
| California | $70 | $800 annual franchise tax | Plus $20 Statement of Information every 2 years |
| Colorado | $50 | $25 annual | |
| Connecticut | $120 | $80 annual | |
| Delaware | $110 | $400 annual LLC tax | $400 applies to the 2026 tax year; due June 1 |
| District of Columbia | $99 | $300 biennial | |
| Florida | $125 | $138.75 annual | $400 late fee after May 1 |
| Georgia | $110 | $60 annual | |
| Hawaii | $50 | $15 annual | |
| Idaho | $100 | $0 | Annual report required, no fee |
| Illinois | $150 | $75 annual | |
| Indiana | $95 | $30 biennial | |
| Iowa | $50 | $30 biennial | |
| Kansas | $85 online | $50 biennial | Paper filing costs $165 |
| Kentucky | $40 | $15 annual | |
| Louisiana | $100 | $30 annual | |
| Maine | $175 | $85 annual | |
| Maryland | $150 | $300 annual | Includes the $50 organization fee |
| Massachusetts | $500 | $500 annual | Highest in the nation |
| Michigan | $50 | $25 annual | |
| Minnesota | $155 | $0 | Annual renewal, no fee |
| Mississippi | $50 | $0 | Annual report, no fee |
| Missouri | $50 | $0 | No annual report |
| Montana | $35 | $20 annual | Cheapest filing fee in the US |
| Nebraska | $100 | $25 biennial | Publication required |
| Nevada | $425 | $350 annual | Includes $200 business license and $150 annual list |
| New Hampshire | $100 | $100 annual | |
| New Jersey | $125 | $75 annual | |
| New Mexico | $50 | $0 | No annual report |
| New York | $200 | $9 biennial | Publication can add $425 to $1,200 |
| North Carolina | $125 | $200 annual | |
| North Dakota | $135 | $50 annual | |
| Ohio | $99 | $0 | No annual report |
| Oklahoma | $100 | $25 annual | |
| Oregon | $100 | $100 annual | |
| Pennsylvania | $125 | $7 annual | Annual report required since 2025 |
| Rhode Island | $150 | $50 annual | |
| South Carolina | $110 | $0 | No annual fee |
| South Dakota | $150 | $50 annual | |
| Tennessee | $300 | $300 annual | Minimum; scales with member count |
| Texas | $300 | $0 | Free Public Information Report due May 15 |
| Utah | $54 | $18 annual | |
| Vermont | $125 | $45 annual | |
| Virginia | $100 | $50 annual | |
| Washington | $180 | $70 annual | Plus a $50 state business license |
| West Virginia | $100 | $25 annual | |
| Wisconsin | $130 | $25 annual | |
| Wyoming | $100 | $60 annual | $60 minimum |
How to Read These Numbers
Filing fee is not the total cost
The filing fee buys you one thing: the state’s approval of your Articles of Organization. It is a one-time charge. What matters more for your budget is the recurring fee column, because you pay that every year or two for as long as the LLC exists.
Do the five-year math before you fall in love with a low filing fee. A $50 formation state with a $300 annual fee costs $1,550 over five years. A $300 formation state with no annual fee costs $300. The table above makes these comparisons instant.
Watch for the hidden extras
Three states can ambush your budget. New York, Arizona, and Nebraska have publication requirements that can add hundreds of dollars in newspaper fees. Nevada bundles a $200 state business license and a $150 annual list into its totals. And several states levy franchise or privilege taxes that dwarf the filing fee.
California is the famous example. The $70 filing fee looks like a bargain until you meet the $800 annual franchise tax, which you owe even if the LLC earns nothing. Our California cost breakdown walks through every dollar.
The Cheapest States to Form an LLC
If lowest upfront cost is the goal, Montana ($35), Kentucky ($40), and a cluster of $50 states lead the pack: Arizona, Arkansas, Hawaii, Iowa, Michigan, Mississippi, Missouri, and New Mexico. Several of these also charge little or nothing each year.
Cheap is not always simple, though. Some low-fee states have publication rules or biennial reports with odd deadlines. For the full ranking with trade-offs, read our guide to the cheapest states to form an LLC.
The Most Expensive States
Massachusetts sits at the top at $500 to form and $500 every year. California follows with its $800 annual franchise tax. Tennessee charges $300 plus $300 a year, Maryland runs $150 plus $300 a year, and Nevada totals $425 upfront with $350 a year in recurring filings.
High fees do not always mean bad value. Delaware’s annual tax, not its filing fee, is the number that matters, yet founders still choose it for the Court of Chancery and investor familiarity. Our Wyoming vs. Delaware comparison breaks down when the premium is worth paying.
Picking the Right State for You
Here is the rule that saves most founders money: form in the state where you actually operate. Registering in a cheap state while running the business from home usually means registering twice and paying two sets of fees.
The exception is a genuinely location-independent business, like a holding company or a purely online brand with no physical footprint. Even then, compare five-year totals, not filing fees. Our home-state vs. Wyoming analysis shows the math for both paths. If you are still choosing a structure, the SBA’s guide to choosing a business structure is a solid starting point.
States With No Annual Fee
Eight states charge nothing to keep your LLC alive after formation: Arizona, Idaho, Minnesota, Mississippi, Missouri, New Mexico, Ohio, and South Carolina. You still file a report in some of them, but the report itself is free.
Zero annual fee does not always mean zero maintenance. Minnesota and Mississippi require a free annual renewal, and skipping it can still get your LLC dissolved. The cheapest state on paper is only cheap if you actually meet its deadlines.
Frequently Asked Questions
What is the average LLC filing fee in 2026?
Across all states, the median filing fee sits around $100 to $125. About half the states charge $100 or less, while a handful charge $200 or more. The national average is pulled up by outliers like Massachusetts ($500) and Tennessee ($300).
Which state has the cheapest LLC overall?
New Mexico is hard to beat at $50 one time with no annual report and no annual fee. Montana ($35 to form, $20 a year) and Arizona ($50 to form, no annual fee) are close behind. Total five-year cost is the honest measure, and these three stay under $150.
Do LLC filing fees change often?
They change more than people expect. Delaware raised its LLC annual tax from $300 to $400 for the 2026 tax year, Kansas cut online filing to $85, and Pennsylvania added a $7 annual report. Check the state site within a few weeks of filing.
Is the filing fee tax deductible?
Generally yes. LLC formation costs, including state filing fees, count as startup expenses for federal tax purposes. You can typically deduct up to $5,000 of startup costs in your first year, with the rest amortized over time. Confirm the details with your tax preparer.
Can I move my LLC to a cheaper state later?
You can domesticate or convert an LLC into another state, but most founders simply dissolve and re-form, or register as a foreign LLC in the new state. Both paths cost money and create paperwork. It is cheaper to pick the right state the first time using the table above.
Why does Texas charge $300 while most states charge less?
Texas sets a high one-time fee but charges no annual LLC fee and no state income tax, so the five-year cost is just $300 for most small businesses. Our Texas cost guide explains the franchise tax threshold and the free annual report.
After filing, get your free EIN directly from the IRS. It takes about 15 minutes online, and you should never pay a third party for one.
