LLC Filing Fees by State

What each state charges to form a new LLC, the other state charges and filings due at the start, and what recurs after that. State fees only: no formation company or registered agent service costs.

Looking for a different filing task?

The filing fee is the online price for the document that creates the LLC (articles of organization, a certificate of organization or a certificate of formation, depending on the state). Faster processing, card fees and optional name reservations cost extra. Recurring charges can start in the first year or the second, depending on the state, and are for an LLC with one owner that is taxed the default way (not as a corporation); where a state charges more when an LLC has more owners, the row says so. Taxes figured on income or revenue are not included, except where a state sets a minimum. Each row links an official page for its filing fee. Where that page shows a different figure, such as the mail price or the fee before a required charge, the note under the fee explains the difference.

StateFiling feeAlso due at the startRecurring
AlabamaSource: sos.alabama.gov$200
  • Name reservation (required first): $28
  • Business privilege tax: none unless the tax due is over $100
AlaskaSource: commerce.alaska.gov$250
  • Initial report: due within 6 months of forming
  • State business license: $50
  • Report: $100 every two years
  • State business license: $50 a year
ArizonaSource: azcc.gov$50
  • Newspaper publicationRequired within 60 days after the Commission files the articles, unless the statutory agent's (registered agent's) street address is in Maricopa or Pima County. The newspaper charges for this, on top of the state fees.
None
ArkansasSource: sos.arkansas.gov$45By mail: $50.None
  • Franchise tax, filed on the annual franchise tax report: $150 a year
CaliforniaSource: bpd.cdn.sos.ca.gov$70
  • First report, within 90 days: $20
  • Report: $20 every two years
  • LLC tax: $800 a year
  • The LLC tax starts in the first year. For a first tax year starting in 2027, 2028 or 2029 it is half.
ColoradoSource: coloradosos.gov$50None
  • Report: $25 a year
ConnecticutSource: business.ct.gov$120None
  • Report: $80 a year
DelawareSource: corpfiles.delaware.gov$110None
  • Annual tax: $400 a year
  • Business license: $75 a yearOnly if the LLC does business in Delaware. Some trades pay more.
FloridaSource: dos.fl.gov$125$100 fee plus a $25 registered agent designation fee.None
  • Report: $138.75 a year
GeorgiaSource: sos.ga.gov$110None
  • Report: $60 a year
HawaiiSource: cca.hawaii.gov$51$50 fee plus a $1 state archives fee.
  • General excise tax license, needed to do business in Hawaii: $20One time.
  • Report: $12.50 a yearBy mail $15.
IdahoSource: sos.idaho.gov$100By mail: $120.None
  • Report: no fee online, but it must be filed each yearBy mail $20.
IllinoisSource: ilsos.gov$150None
  • Report: $75 a year
IndianaSource: forms.in.gov$95By mail: $100.None
  • Report: $31 every two yearsBy mail $50.
IowaSource: sos.iowa.gov$50None
  • Report: $30 every two years
KansasSource: sos.ks.gov$85By mail: $90.None
  • Report: $90 every two yearsBy mail $110.
KentuckySource: sos.ky.gov$40None
  • Report: $15 a year
  • Limited liability entity tax: $175 a yearMinimum.
LouisianaSource: static.sos.la.gov$125None
  • Report: $35 a year
MaineSource: maine.gov$175None
  • Report: $85 a year
MarylandSource: dat.maryland.gov$100Online you can choose non-expedited processing, which the state reviews within 6 to 8 weeks; the checkout offers expedited ($50 more, 7 to 10 business days) first, so check the option.None
  • Report: $300 a year
MassachusettsSource: Mass. Gen. Laws c. 156C, s. 12$520$500 fee plus a $20 charge on online filings.By mail: $500.None
  • Report: $520 a yearBy mail $500.
MichiganSource: michigan.gov$50None
  • Report: $25 a year
MinnesotaSource: sos.mn.gov$155By mail: $135.None
  • Report: no fee, but it must be filed each year
MississippiSource: sos.ms.gov$50None
  • Report: no fee, but it must be filed each year
MissouriSource: sos.mo.gov$50By mail: $105.NoneNone
MontanaSource: sosmt.gov$35None
  • Report: $0 if filed on time, $35 if late
  • The Secretary of State has waived the $20 fee for on-time reports every year since 2024 and has announced the waiver through 2027, so it could end after that.
NebraskaSource: sos.nebraska.gov$100By mail: $110.
  • Newspaper publicationRequired in a legal newspaper for three successive weeks, then a proof of publication filing at $25 online or $30 in the office. The newspaper charges for this, on top of the state fees.
  • Report: $25 every two yearsBy mail $30.
NevadaSource: NRS 86.561$75
  • Initial list: $150
  • State business license: $200
  • Annual list: $150 a year
  • State business license: $200 a year
New HampshireSource: RSA 304-C:191$100None
  • Report: $100 a year
New JerseySource: nj.gov$100None
  • Report: $75 a year
  • Partnership filing fee: up to $150 per member a yearOnly with three or more members and New Jersey income or loss.
New MexicoSource: NMSA 53-19-63$50NoneNone
New YorkSource: dos.ny.gov$200
  • Newspaper publicationRequired in two county newspapers for six weeks, then a $50 Certificate of Publication, within 120 days of formation or the LLC loses its authority to do business. The newspaper charges for this, on top of the state fees.
  • Report: $9 every two years
  • Filing fee to the tax department: $25 a yearMinimum. Owed if the LLC has any New York income, loss or deduction.
North CarolinaSource: sosnc.gov$125None
  • Report: $200 a year
North DakotaSource: N.D. Cent. Code 10-32.1-92$135None
  • Report: $50 a year
OhioSource: Ohio Rev. Code 111.16(F)$99NoneNone
OklahomaSource: sos.ok.gov$100None
  • Report: $25 a year
OregonSource: sos.oregon.gov$100None
  • Report: $100 a year
  • Minimum tax: $150 a yearOnly if the LLC is taxed as a partnership (two or more members) and does business in Oregon.
PennsylvaniaSource: pa.gov$125None
  • Report: $7 a year
Rhode IslandSource: R.I. Gen. Laws 7-16-65$150None
  • Report: $50 a year
  • Annual charge to the Division of Taxation: $400 a year
South CarolinaSource: businessfilings.sc.gov$110NoneNone
South DakotaSource: sdsos.gov$150By mail: $165.None
  • Report: $55 a year
TennesseeSource: sos-prod.tnsosgovfiles.com$300Tennessee charges $50 per member to file the Articles of Organization, with a minimum of $300 and a maximum of $3,000. The annual report fee is figured the same way.None
  • Report: $300 a yearMinimum.
  • Franchise tax: $100 a yearMinimum.
TexasSource: sos.state.tx.us$300None
  • Report: no fee, but it must be filed each year
UtahSource: commerce.utah.gov$59None
  • Report: $18 a year
VermontSource: sos.vermont.gov$155None
  • Report: $45 a year
  • Entity tax: $250 a yearOnly if the LLC is taxed as a partnership (two or more members) or an S corporation.
VirginiaSource: Va. Code 13.1-1005$100None
  • Annual registration fee: $50 a year
WashingtonSource: sos.wa.gov$200$180 fee plus a $20 online processing fee.By mail: $180.None
  • Report: $70 a year
West VirginiaSource: W. Va. Code 59-1-2$100
  • Business registration certificate: $30One time.
  • Report: $25 a year
WisconsinSource: Wis. Stat. 183.0122$130By mail: $170.None
  • Report: $25 a year
WyomingSource: sos.wyo.gov$100None
  • Report: $60 a yearMinimum. It is a tax on Wyoming assets.
District of ColumbiaSource: dlcp.dc.gov$99
  • Basic business license (general business category): $99 for two years
  • Report: $300 every two years
  • Franchise tax: $250 a yearMinimum. None if gross income is $12,000 or less.
  • Basic business license (general business category): $99 every two years
Puerto RicoSource: statedepartment.pr.gov$250None
  • Annual fee: $150 a year

Registering an LLC you already have in another state (called foreign qualification) is a different filing with different fees: see the state filing guides. Comparing formation companies as well? Use the LLC cost calculator.