Enterprise
Individual & Small Business
What you pay the state, and when
The filing fee is paid once, when the Articles of Organization (some states call it a Certificate of Formation) are filed. It is set by the state, not by whoever files for you, and it is the same whether you file yourself or we file for you.
The recurring fee keeps the LLC in good standing. Most states collect it with an annual report, a few collect it every two years, and California and Delaware charge a franchise tax instead. 6 states require no report at all, and 3 more require a report but charge nothing for it. Recurring fees are paid directly to the state when they fall due.
Neither amount covers a registered agent, which every state requires and most owners outside the US hire, nor state taxes, licences or expedited processing. The section on extra costs lists what else to budget for.
LLC filing fees and annual fees, state by state
| State | LLC filing fee (one-time) | Ongoing state fee | Notes |
|---|---|---|---|
| Alabama | $200 | $100 per year | |
| Alaska | $250 | $100 every 2 years | |
| Arizona | $85 | None | No annual report is required. |
| Arkansas | $45 | $150 per year | |
| California | $70 | $800 per year | Annual franchise tax, plus a $20 statement of information every two years. |
| Colorado | $50 | $10 per year | |
| Connecticut | $120 | $80 per year | |
| Delaware | $160 | $300 per year | Annual franchise tax. |
| District of Columbia | $99 | $300 every 2 years | |
| Florida | $125 | $138.75 per year | |
| Georgia | $100 | $50 per year | |
| Hawaii | $50 | $15 per year | |
| Idaho | $100 | None (a free report is due every year) | A free annual report is still required. |
| Illinois | $150 | $75 per year | |
| Indiana | $97 | $30 every 2 years | |
| Iowa | $50 | $45 every 2 years | |
| Kansas | $160 | $50 per year | |
| Kentucky | $40 | $15 per year | |
| Louisiana | $100 | $35 per year | |
| Maine | $175 | $85 per year | |
| Maryland | $100 | $300 per year | |
| Massachusetts | $500 | $500 per year | |
| Michigan | $50 | $25 per year | |
| Minnesota | $50 | None (a free report is due every year) | A free annual report is still required. |
| Mississippi | $50 | None (a free report is due every year) | A free annual report is still required. |
| Missouri | $50 | None | No annual report is required. |
| Montana | $35 | $20 per year | |
| Nebraska | $105 | $10 every 2 years | |
| Nevada | $425 | $350 per year | |
| New Hampshire | $100 | $100 per year | |
| New Jersey | $125 | $75 per year | |
| New Mexico | $50 | None | No annual report is required. |
| New York | $205 | $9 every 2 years | |
| North Carolina | $125 | $200 per year | |
| North Dakota | $135 | $50 per year | |
| Ohio | $99 | None | No annual report is required. |
| Oklahoma | $100 | $25 per year | |
| Oregon | $100 | $100 per year | |
| Pennsylvania | $125 | $7 per year | |
| Rhode Island | $150 | $50 per year | |
| South Carolina | $110 | None | No annual report is required. |
| South Dakota | $150 | $50 per year | |
| Tennessee | $300 | $300 per year | |
| Texas | $300 | None | No annual report fee. |
| Utah | $70 | $20 per year | |
| Vermont | $125 | $35 per year | |
| Virginia | $100 | $50 per year | |
| Washington | $200 | $60 per year | |
| West Virginia | $100 | $25 per year | |
| Wisconsin | $130 | $25 per year | |
| Wyoming | $103.75 | $60 per year |
The cheapest and most expensive states to form an LLC
Cheapest to file: Montana ($35 to file, $20 a year), Kentucky ($40 to file, $15 a year), Arkansas ($45 to file, $150 a year), Colorado ($50 to file, $10 a year), Hawaii ($50 to file, $15 a year), Iowa ($50 to file, $45 every 2 years), Michigan ($50 to file, $25 a year), Minnesota ($50 to file, no recurring fee), Mississippi ($50 to file, no recurring fee), Missouri ($50 to file, no recurring fee) and New Mexico ($50 to file, no recurring fee).
Most expensive to file: Massachusetts ($500 to file, $500 a year), Nevada ($425 to file, $350 a year), Texas ($300 to file, no recurring fee), Tennessee ($300 to file, $300 a year), Alaska ($250 to file, $100 every 2 years), New York ($205 to file, $9 every 2 years), Washington ($200 to file, $60 a year) and Alabama ($200 to file, $100 a year).
Cheapest to keep: Arizona, Missouri, New Mexico, Ohio, South Carolina and Texas have no annual report and no recurring fee. Idaho, Minnesota and Mississippi charge nothing but still require a yearly report.
A low filing fee is a one-time saving. Over the life of the company the recurring fee matters more: California's $70 filing fee looks modest next to its $800 a year franchise tax, while Texas's $300 filing fee is followed by no recurring fee at all.
Where owners outside the US usually form
If you or your staff work from a US address, form the LLC in that state: it would have to register there anyway, and registering a company formed elsewhere means paying a second set of fees. Owners with no US location are free to choose, and these five states account for most of their filings.
| State | Filing fee | Ongoing fee | Why people choose it |
|---|---|---|---|
| Wyoming | $103.75 | $60 per year | Low fees, no state income tax, owner privacy and a simple annual report. Our usual suggestion for owners outside the US. |
| New Mexico | $50 | None | The cheapest state to maintain: no annual report and no recurring fee. Member names are not listed publicly. |
| Delaware | $160 | $300 per year | Preferred by startups that plan to raise money from investors. The flat franchise tax makes it the most expensive of these five to keep. |
| Florida | $125 | $138.75 per year | Common for e-commerce sellers and owners with a Florida address. The annual report is due by May 1, with a steep late penalty. |
| Texas | $300 | None | No recurring report fee, but a franchise tax report is still due every year even when no tax is owed. The right choice when you actually operate in Texas. |
We suggest Wyoming to most owners outside the US. Foreign-owned LLCs also have a federal filing to plan for each year, Form 5472 with a pro-forma 1120, which our Form 5472 guide explains.
Costs the state fee does not include
- Registered agent. Every state requires one with a street address in the state. Owners who live there can act as their own agent; everyone else hires a service.
- EIN. The federal tax ID is free from the IRS. Owners without a Social Security number or ITIN can still get one, and we apply for it as part of formation.
- Operating agreement. Not filed with the state, but banks and payment providers ask for it.
- Publication. New York requires new LLCs to publish a notice in two newspapers for six weeks, which can cost more than the filing fee. Arizona and Nebraska have publication rules too.
- Business licences and permits. Set by the city, county or industry, and separate from forming the LLC.
- State taxes. Franchise or gross-receipts taxes, sales tax registration and, in some states, an LLC tax that applies even with no income.
- Expedited processing, certified copies and name reservations. Optional extras with their own fees in most states.
How our pricing works with state fees
Our LLC Formation plan is $300 a year and covers preparing and filing the formation documents, the EIN application and guidance from our team. The state filing fee is added at checkout at the state's published rate, so a Wyoming LLC comes to $403.75 on the day you order, and a New Mexico LLC to $350. The recurring state fee is paid to the state when it falls due and is not part of the plan price.
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Frequently asked questions
Which state has the cheapest LLC filing fee?
Montana has the lowest filing fee at $35. The other states charging $50 or less are Kentucky ($40 to file, $15 a year), Arkansas ($45 to file, $150 a year), Colorado ($50 to file, $10 a year), Hawaii ($50 to file, $15 a year), Iowa ($50 to file, $45 every 2 years), Michigan ($50 to file, $25 a year), Minnesota ($50 to file, no recurring fee), Mississippi ($50 to file, no recurring fee), Missouri ($50 to file, no recurring fee) and New Mexico ($50 to file, no recurring fee). Compare the recurring fee too: a cheap filing can come with a costly annual report.
Which states have no annual LLC fee?
Arizona, Missouri, New Mexico, Ohio, South Carolina and Texas charge no recurring fee and require no annual report, although Texas still expects a franchise tax report every year. Idaho, Minnesota and Mississippi charge nothing but still require a report each year, and missing it can dissolve the company.
Is the state fee included in the $300 LLC plan?
No. $300 a year covers our work. The state filing fee is added at checkout at the state's published rate, and you see the exact amount on the plan step before you pay. Recurring state fees are paid to the state when they fall due and are not part of the plan price.
Do I pay the filing fee again every year?
No. The filing fee is paid once, when the LLC is formed. Most states then charge a smaller annual or biennial report fee, and a few (California and Delaware among them) charge a franchise tax instead. The table lists both amounts for every state.
Which state is best for a non-US resident?
For most owners outside the US, Wyoming: the fees are low, there is no state income tax and the annual report is simple. New Mexico costs even less to maintain, and Delaware suits companies raising money from investors. If you or your staff work from a US address, form in that state instead, because the LLC would have to register there anyway.
What happens if I miss the annual report?
The state adds a late penalty, the LLC loses its good standing, and after a grace period the state dissolves it administratively. Reinstating a dissolved LLC costs more than the missed report. Put the due date in your calendar as soon as the LLC is approved.
Why could my total be higher than the fee shown here?
The figures are the standard filing fee for Articles of Organization. States charge extra for expedited processing, certified copies and name reservations, and some add a card-processing surcharge online. New York also requires new LLCs to publish a notice in two newspapers, which can cost more than the filing itself. Fees change: confirm the current amount on the Secretary of State website before filing.