Cost Index Last Updated: 2026-05-11

LLC Annual Fees by State (2026)

A definitive index of US LLC formation fees and recurring annual franchise taxes. Avoid the "free LLC" trap by understanding your 3-year compliance costs before incorporating.

Source-Backed Data

We do not rely on third-party affiliate blogs. Every fee in this index is pulled directly from official Secretary of State or Division of Corporations fee schedules through our open-source dataset.

info The Direct Answer

The true cost of an LLC is not the formation fee; it is the annual report fee (or franchise tax). While forming an LLC might cost $50 to $300 upfront, maintaining it can cost anywhere from $0 (e.g., New Mexico) to $800+ annually (e.g., California).

For non-US residents, these state fees compound with Registered Agent renewals and Form 5472 tax preparation costs. Always calculate the 3-year operational cost, not just the Day 1 filing fee.

The "Foreign LLC" Trap (Crucial for US Residents)

If you live in California and form an LLC in Wyoming because the fees are lower, you are legally required to register that Wyoming LLC back in California as a "Foreign LLC." You will end up paying both state fees. Unless you are a non-US resident or operating a highly specific holding company structure, always form the LLC in your home state.

2026 State Fee Matrix

api View Open-Source Dataset
State Formation Fee Annual Fee Due Date Official Source
Alabama $228 $0 N/A
Alaska $250 $100 Jan 2 (Biennial)
Arizona $50 $0 N/A
Arkansas $45 $150 May 1
California $70 $20 Last day of anniversary month (Biennial)
Colorado $50 $25 Anniversary month window
Connecticut $120 $80 Jan 1 - Mar 31
Delaware $110 $300 June 1
Florida $125 $138.75 May 1
Georgia $110 $60 Jan 1 - Apr 1
Hawaii $51 $12.5 End of anniversary quarter
Idaho $100 $0 End of anniversary month
Illinois $150 $75 Before first day of anniversary month
Indiana $95 $32 End of anniversary month (Biennial)
Iowa $50 $30 Jan 1 - Apr 1 (Biennial, odd years)
Kansas $85 $100 Apr 15 (Biennial)
Kentucky $40 $15 Jan 1 - June 30
Louisiana $105 $30 Anniversary date
Maine $175 $85 June 1
Maryland $150 $300 Apr 15
Massachusetts $500 $500 Anniversary date
Michigan $50 $25 Feb 15
Minnesota $155 $0 Dec 31
Mississippi $50 $0 Jan 1 - Apr 15
Missouri $50 $0 N/A
Montana $35 $0 Apr 15 (Fee waived 2026)
Nebraska $100 $25 Apr 1 (Biennial, odd years)
Nevada $425 $350 End of anniversary month
New Hampshire $102 $102 April 1
New Jersey $125 $75 Last day of anniversary month
New Mexico $50 $0 N/A
New York $200 $9 Anniversary month (Biennial)
North Carolina $125 $202 April 15
North Dakota $135 $50 Nov 15
Ohio $99 $0 N/A
Oklahoma $100 $25 Anniversary date
Oregon $100 $100 Anniversary date
Pennsylvania $125 $7 Sept 30
Rhode Island $156 $52.5 Feb 1 - May 1
South Carolina $110 $0 N/A
South Dakota $150 $55 Last day of anniversary month
Tennessee $300 $300 April 1
Texas $300 $0 May 15
Utah $59 $18 Anniversary date
Vermont $155 $45 Anniversary month window
Virginia $100 $50 Last day of anniversary month
Washington $200 $60 Last day of anniversary month
West Virginia $100 $25 Jan 1 - June 30
Wisconsin $130 $25 Anniversary quarter
Wyoming $100 $60 First day of anniversary month

* Fees are verified directly from state `.gov` portals. Subject to legislative changes.