LLC Filing Fees by State: 50-State Comparison Table
Every state charges a different fee to form an LLC — from $40 in Kentucky to $500 in Massachusetts. This table compares filing fees, annual report costs, processing times, and tax obligations across all 50 states and DC. Data sourced from official Secretary of State websites.
No Annual Report
10 states
AL, AZ, ID, MN, MS, MO, NM, OH, SC, TX
No State Income Tax
11 states
AK, DE, FL, MT, NV, NH, SD, TN, TX, WA, WY
All 50 States + DC: LLC Filing Fees Comparison
Click any state name for a full step-by-step formation guide. Fees shown are for standard processing; expedited options may be available at additional cost.
| State | Filing Fee | Annual Report | State Income Tax | Franchise Tax | Processing Days |
|---|---|---|---|---|---|
| Alabama | $236 | None | Yes | Yes | ~5 days |
| Alaska | $250 | $100 | No | No | ~10 days |
| Arizona | $50 | None | Yes | No | ~5 days |
| Arkansas | $45 | $150 | Yes | No | ~7 days |
| California | $70 | $20 | Yes | Yes | ~5 days |
| Colorado | $50 | $10 | Yes | No | ~5 days |
| Connecticut | $120 | $80 | Yes | No | ~5 days |
| Delaware | $110 | $300 | No | Yes | ~3 days |
| Florida | $125 | $138 | No | No | ~5 days |
| Georgia | $100 | $50 | Yes | No | ~7 days |
| Hawaii | $50 | $15 | Yes | No | ~10 days |
| Idaho | $100 | None | Yes | No | ~5 days |
| Illinois | $150 | $75 | Yes | No | ~7 days |
| Indiana | $95 | $32 | Yes | No | ~5 days |
| Iowa | $50 | $30 | Yes | No | ~5 days |
| Kansas | $160 | $50 | Yes | No | ~5 days |
| Kentucky | $40 | $15 | Yes | No | ~5 days |
| Louisiana | $100 | $30 | Yes | No | ~7 days |
| Maine | $175 | $85 | Yes | No | ~5 days |
| Maryland | $100 | $300 | Yes | No | ~7 days |
| Massachusetts | $500 | $500 | Yes | No | ~5 days |
| Michigan | $50 | $25 | Yes | No | ~5 days |
| Minnesota | $155 | None | Yes | No | ~5 days |
| Mississippi | $50 | None | Yes | No | ~5 days |
| Missouri | $50 | None | Yes | No | ~5 days |
| Montana | $70 | $20 | No | No | ~5 days |
| Nebraska | $105 | $13 | Yes | No | ~5 days |
| Nevada | $75 | $150 | No | No | ~3 days |
| New Hampshire | $100 | $100 | No | No | ~5 days |
| New Jersey | $125 | $75 | Yes | No | ~5 days |
| New Mexico | $50 | None | Yes | No | ~5 days |
| New York | $200 | $9 | Yes | No | ~7 days |
| North Carolina | $125 | $200 | Yes | No | ~5 days |
| North Dakota | $135 | $50 | Yes | No | ~5 days |
| Ohio | $99 | None | Yes | No | ~5 days |
| Oklahoma | $100 | $25 | Yes | No | ~5 days |
| Oregon | $100 | $100 | Yes | No | ~5 days |
| Pennsylvania | $125 | $7 | Yes | No | ~5 days |
| Rhode Island | $150 | $50 | Yes | No | ~5 days |
| South Carolina | $110 | None | Yes | No | ~7 days |
| South Dakota | $150 | $50 | No | No | ~5 days |
| Tennessee | $300 | $300 | No | Yes | ~5 days |
| Texas | $300 | None | No | Yes | ~5 days |
| Utah | $54 | $18 | Yes | No | ~5 days |
| Vermont | $125 | $35 | Yes | No | ~5 days |
| Virginia | $100 | $50 | Yes | No | ~5 days |
| Washington | $180 | $70 | No | No | ~5 days |
| West Virginia | $100 | $25 | Yes | No | ~5 days |
| Wisconsin | $130 | $25 | Yes | No | ~5 days |
| Wyoming | $100 | $60 | No | No | ~3 days |
| District of Columbia | $99 | $300 | Yes | No | ~5 days |
Data sourced from official Secretary of State websites. Last verified February 2026. Fees shown are for online filing where available.
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https://llcstartguide.com/llc-filing-fees-by-state
Methodology
All fees in this table are sourced directly from official Secretary of State (or equivalent agency) websites for each of the 50 states and the District of Columbia. We verify data monthly and update the table whenever fees change. "Filing Fee" is the one-time cost to file Articles of Organization. "Annual Report" is the recurring compliance fee. Processing times reflect standard (non-expedited) online filing. Tax columns indicate whether the state imposes income tax on LLC pass-through income or a separate franchise/privilege tax on LLCs.
Frequently Asked Questions
What is the cheapest state to form an LLC?
Kentucky has the lowest filing fee at just $40. Other affordable states include Arkansas ($45), Arizona ($50), Colorado ($50), Hawaii ($50), Michigan ($50), Mississippi ($50), Missouri ($50), and New Mexico ($50). But total ongoing costs — annual reports, franchise taxes, and registered agents — matter more than the one-time filing fee.
What is the most expensive state to form an LLC?
Massachusetts has the highest filing fee at $500, plus a $500 annual report fee. Tennessee ($300 filing + $300 annual) and Texas ($300 filing) are also among the priciest. New York adds a publication requirement that can cost $1,500+ beyond its $200 filing fee.
Which states have no annual report requirement for LLCs?
Ten states charge no annual report fee: Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, New Mexico, Ohio, South Carolina, and Texas. This saves $25–$500 per year in ongoing compliance costs compared to other states.
Which states have no state income tax?
Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire taxes only interest and dividend income, not earned income. Montana has no state income tax on LLC members but does have income tax on individuals.
How often do LLC filing fees change?
State filing fees change infrequently — typically every few years when legislatures update business filing statutes. We verify our data against official Secretary of State websites monthly. This table was last verified in February 2026.