US LLC Filing Fees by State 2026: The Complete Verified Index
The one-time state filing fee and annual report cost for forming an LLC in all 50 US states and Washington D.C. — checked against each state's own Secretary of State (or equivalent) fee schedule, not copied from outdated third-party roundups.
The cheapest state to form an LLC in 2026 is Montana ($35 (Montana Secretary of State Articles of Organization fee)). The most expensive is Massachusetts ($500 (Secretary of the Commonwealth fee)). For non-resident founders specifically, Wyoming and New Mexico are the most commonly recommended states — they combine low total cost with strong ownership privacy and high acceptance rates from US banks and payment processors.
Complete State-by-State Fee Table
All figures are the official state filing fee and annual/biennial report fee — not a service provider's markup. Figures are periodically re-verified against each state's own published fee schedule.
| State | One-Time Filing Fee | Annual / Biennial Fee | State Income Tax | Formation Turnaround |
|---|---|---|---|---|
| Alabama | $200 (Alabama Secretary of State Certificate of Formation fee) | $100 / year (Business Privilege Tax return) | Pass-through (up to 5% individual) | 3–5 Business Days |
| Alaska | $250 (Official Alaska Division of Corporations fee) | $100 biennial ($50/year equivalent) | 0% (No individual state income or sales tax) | 2–4 Business Days |
| Arizona | $50 (Arizona Corporation Commission filing fee) | $0 / year (No annual report required for LLCs!) | Pass-through (flat 2.5% state tax) | 3–5 Business Days |
| Arkansas | $45 (Online filing fee) | $150 / year (Annual Franchise Tax) | Pass-through (up to 4.4%) | 2–3 Business Days |
| California | $70 (Articles of Organization) + separate $20 Statement of Information due within 90 days | $800 / year (Mandatory Annual Minimum Franchise Tax) | Pass-through (up to 13.3% personal; 8.84% corporate) | 3–5 Business Days |
| Colorado | $50 (Colorado Secretary of State fee) | $10 / year (Periodic Report) | Pass-through (flat 4.4%) | Immediate (1 Business Day) |
| Connecticut | $120 (Secretary of the State fee) | $80 / year (Annual Report) | Pass-through (up to 6.99%) | 3–5 Business Days |
| Delaware | $110 (Delaware Division of Corporations filing fee, raised from $90 on Aug 1, 2024) | $300 / year (Mandatory Delaware Franchise Tax) | 0% (On income generated outside Delaware) | 1–3 Business Days |
| District of Columbia | $99 (DC Department of Licensing and Consumer Protection) | $300 biennial ($150/year equivalent) | Pass-through (Unincorporated Business Tax may apply) | 3–5 Business Days |
| Florida | $125 ($100 state filing fee + $25 registered agent designation) | $138.75 / year (Mandatory annual report due by May 1) | 0% (No state personal income tax) | 2–4 Business Days |
| Georgia | $100 (Georgia Secretary of State online filing) | $50 / year (Annual Registration) | Pass-through (graduated up to 5.49%) | 2–4 Business Days |
| Hawaii | $50 (Hawaii DCCA Business Registration fee) | $15 / year (Annual Report) | Pass-through (GET tax applies locally) | 3–5 Business Days |
| Idaho | $100 (Idaho Secretary of State fee) | $0 / year (No state fee for annual report!) | Pass-through (flat 5.8%) | 2–4 Business Days |
| Illinois | $150 (Illinois Secretary of State fee) | $75 / year (Annual Report) | Pass-through (flat 4.95%) | 2–4 Business Days |
| Indiana | $95 (Indiana Secretary of State fee) | $32 biennial online / $50 by mail (~$16/year equivalent) | Pass-through (flat 3.05%) | 1–2 Business Days |
| Iowa | $50 (Iowa Secretary of State fee) | $30 biennial ($15/year equivalent) | Pass-through (flat 3.8% starting 2025) | 2–3 Business Days |
| Kansas | $85 online / $90 by mail (cut from $160 on Feb 27, 2026) | $90 biennial online / $110 by mail (switched from annual to biennial reporting in 2024) | Pass-through | 2–4 Business Days |
| Kentucky | $40 (Lowest standard statutory filing fee in the USA!) | $15 / year (Annual Report) | Pass-through (flat 4%) | 1–3 Business Days |
| Louisiana | $100 (Louisiana Secretary of State fee) | $35 / year (Annual Report) | Pass-through | 2–4 Business Days |
| Maine | $175 (Maine Secretary of State fee) | $85 / year (Annual Report) | Pass-through | 3–5 Business Days |
| Maryland | $100 (Maryland SDAT fee) | $300 / year (Personal Property Return) | Pass-through | 3–5 Business Days |
| Massachusetts | $500 (Secretary of the Commonwealth fee) | $500 / year (Annual Report) | Pass-through (flat 5%) | 2–4 Business Days |
| Michigan | $50 (Michigan LARA fee) | $25 / year (Annual Statement) | Pass-through (flat 4.05% - 4.25%) | 2–3 Business Days |
| Minnesota | $155 (Online expedited filing fee) | $0 / year (No annual fee if filed on time!) | Pass-through | 1–2 Business Days |
| Mississippi | $50 (Secretary of State fee) | $0 / year (No annual report fee for LLCs!) | Pass-through | 1–2 Business Days |
| Missouri | $50 (Online filing fee) | $0 / year (No annual report required for LLCs!) | Pass-through | 1–2 Business Days |
| Montana | $35 (Montana Secretary of State Articles of Organization fee) | $0 if filed by April 15 (waived through 2027); $35 if filed late | Pass-through | 2–4 Business Days |
| Nebraska | $100 (Secretary of State online filing fee) | $25 biennial online / $30 by mail, due April 1 of odd years (~$12.50/year equivalent) | Pass-through | 2–4 Business Days |
| Nevada | $425 ($75 Articles + $150 Initial List + $200 State Business License) | $350 / year ($150 Annual List + $200 Business License) | 0% (Zero corporate, personal, or franchise income tax) | 2–3 Business Days |
| New Hampshire | $100 (Department of State fee) | $100 / year (Annual Report) | 0% Personal Income Tax (Business Profits Tax applies to large operations) | 2–4 Business Days |
| New Jersey | $125 (Division of Revenue fee) | $75 / year (Annual Report) | Pass-through | 2–4 Business Days |
| New Mexico | $50 (One of the lowest state fees in the nation) | $0 / year (No annual report or franchise fee required!) | 0% (Pass-through taxation for non-residents) | 2–3 Business Days |
| New York | $200 (Dept of State fee) + mandatory Section 206 publication ($200–$1,800+ depending on county, highest in Manhattan/NYC) | $9 biennial ($4.50/year equivalent) | Pass-through (city/state taxes apply to NY operations) | 3–5 Business Days |
| North Carolina | $125 (Secretary of State fee) | $200 / year (Annual Report) | Pass-through (declining flat rate: 4.5% down to 2.5%) | 2–4 Business Days |
| North Dakota | $135 (Secretary of State fee) | $50 / year (Annual Report) | Pass-through (very low 1.1% to 2.9%) | 3–5 Business Days |
| Ohio | $99 (Secretary of State fee) | $0 / year (No annual report required for LLCs!) | Pass-through (CAT applies only if gross receipts exceed $1M) | 1–2 Business Days |
| Oklahoma | $100 (Secretary of State fee) | $25 / year (Annual Certificate) | Pass-through | 2–3 Business Days |
| Oregon | $100 (Secretary of State fee) | $100 / year (Annual Report) | Pass-through | 2–4 Business Days |
| Pennsylvania | $125 (Department of State fee) | $7 / year (Act 122 replaced the old 10-year decennial report with this annual filing, effective Jan 1, 2025) | Pass-through (flat 3.07%) | 2–4 Business Days |
| Rhode Island | $150 (Secretary of State fee) | $50 / year (Annual Report; $400 minimum state corporate tax) | Pass-through | 2–4 Business Days |
| South Carolina | $110 (Secretary of State fee) | $0 / year (No annual report required for LLCs!) | Pass-through | 2–4 Business Days |
| South Dakota | $150 (Secretary of State online fee) | $55 / year online (raised from $50 on Jul 1, 2025; $70 if filed by mail) | 0% (No state corporate or personal income tax) | 1–2 Business Days |
| Tennessee | $300 ($50 per member; $300 statutory minimum) | $300 / year (Annual Report minimum) | 0% (Zero personal state income tax) | 2–4 Business Days |
| Texas | $300 (Official Secretary of State statutory fee) | $0 / year (No tax due if annual revenue < $2.47 Million) | 0% (Zero personal state income tax; No-Tax-Due Franchise Report) | 3–5 Business Days |
| Utah | $54 (Department of Commerce fee) | $18 / year (Annual Renewal) | Pass-through (flat 4.65%) | 1–3 Business Days |
| Vermont | $155 (Secretary of State fee, 11 V.S.A. § 4012) | $45 / year (Annual Report) | Pass-through | 2–4 Business Days |
| Virginia | $100 (State Corporation Commission fee) | $50 / year (Annual Registration fee) | Pass-through (up to 5.75%) | 2–3 Business Days |
| Washington | $200 (Secretary of State online filing fee) | $70 / year (Annual Report) | 0% (Zero personal state income tax; B&O tax applies to local receipts) | 2–4 Business Days |
| West Virginia | $100 (Secretary of State fee) | $25 / year (Annual Report) | Pass-through | 2–4 Business Days |
| Wisconsin | $130 (Department of Financial Institutions fee) | $25 / year (Annual Report) | Pass-through | 2–4 Business Days |
| Wyoming | $100 (Wyoming Secretary of State filing fee — online or mail, no surcharge) | $60 / year (Lowest annual report fee in the USA) | 0% (No state corporate or personal income tax) | 1–2 Business Days |
Methodology & Sourcing
Every figure in this index is checked directly against the issuing state's own Secretary of State (or equivalent registration authority) fee schedule — not copied from aggregator sites, many of which carry stale figures for years after a state changes its fees. We re-verify this index periodically; the most recent full pass was October 2026, which caught several outdated figures elsewhere on the web, including Kansas's filing fee cut (from $160 to $85, effective Feb 27, 2026) and Pennsylvania's replacement of its old $70 decennial report with a $7 annual filing (effective Jan 1, 2025 under Act 122).
Frequently Asked Questions
Which US state has the lowest LLC filing fee in 2026?
Montana has the lowest one-time LLC filing fee in our 2026 index at $35 (Montana Secretary of State Articles of Organization fee). This is the fee paid directly to the state at formation — separate from any registered agent or service provider fee.
Which state has the most expensive LLC filing fee?
Massachusetts has the highest one-time filing fee in our index at $500 (Secretary of the Commonwealth fee). A higher filing fee does not necessarily mean a worse choice — some states justify it with stronger legal infrastructure (e.g. Delaware's Court of Chancery) or specific industry advantages.
Which states have no annual LLC report fee?
Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina, Texas currently charge $0 for their annual/biennial LLC report, making them the lowest-cost states to maintain an LLC long-term.
Why do LLC filing fees vary so much between states?
Each state's Secretary of State (or equivalent agency) sets its own filing fee independently, and these fees change over time via state legislation — sometimes significantly, as Kansas did when it cut its filing fee nearly in half in February 2026, or Pennsylvania did when it replaced a $70 decennial report with a $7 annual one in 2025. There's no federal standard; always verify against the state's own current fee schedule before filing.
Does a lower filing fee mean a better state for a non-resident LLC?
Not necessarily. Non-resident founders should also weigh annual report fees, state income tax exposure, privacy/anonymity rules, and acceptance by US banks and payment processors (Stripe, Mercury, Wise). Wyoming and New Mexico are commonly recommended for non-residents specifically because they combine low total cost with strong privacy and high banking acceptance — not purely because of the lowest sticker price.
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