LLC Cost by State 2026: Filing Fees, Annual Reports and the Real First-Year Cost
State-by-state LLC filing fees for 2026, plus annual reports, franchise taxes, and the costs that actually drive first-year spend. California's $800 annual tax, New York publication, Nevada's day-one stack, and nine $0-report states. Checked 2 October 2026.
The Articles of Organization fee is rarely the bill that hurts. California still charges only $70 to file, then $800 every year in annual LLC tax.
This report lists 2026 LLC filing fees for all 50 states and D.C., the recurring report or franchise charge that follows, and the first-year traps (New York publication, Nevada's day-one stack) that the headline fee hides.
Checked 2 October 2026. Next check 2 November 2026. Figures come from the ClearLegalTips 2026 state fee table (verified against SoS/FTB schedules in July to September 2026), with Best Firms spot-checks on California FTB, New York DOS, Delaware Division of Corporations, Wyoming SOS, and Louisiana SOS.
Key Takeaways
- Montana forms for $35; Massachusetts forms for $500 (MT SOS; MA SEC)
- California's $800/yr annual tax dwarfs its $70 filing fee (CA FTB)
- Nine states charge $0 in recurring report fees (ClearLegalTips 2026)
- New York adds newspaper publication plus a $50 Certificate of Publication (ClearLegalTips / NY DOS fees)
- Nevada's real day-one stack is about $425, not the $75 Articles line (NV SOS)
How to read LLC cost by state in 2026
Filing fee is the one-time Articles of Organization or Certificate of Formation charge.
Ongoing fee is the annual or biennial report, renewal, or flat franchise/annual tax the state bills to keep the LLC in good standing.
- Filing fee: one-time SoS (or equivalent) formation charge
- Ongoing fee: report, renewal, or minimum tax
- First-year traps: publication, initial lists, and business licenses owed at formation
Registered-agent service, local licenses, and industry permits sit outside this table. The IRS EIN is free from the IRS.
Where the filing fee is not the real cost
Four jurisdictions prove the point. The filing line looks manageable. The first-year stack does not.
| State | Filing fee | What actually bites | Official source |
|---|---|---|---|
| California | $70 | $800/yr annual tax | CA FTB LLC page |
| New York | $200 | Publication + $50 certificate | NY DOS formation guide |
| Nevada | $75 | ~$425 day-one all-in | NV SOS start-a-business |
| Massachusetts | $500 | $500/yr report | MA SEC filing fees |
| Delaware | $110 | $400/yr annual tax | DE LLC/LP/GP tax instructions |
Sources: California FTB (annual tax $800); New York DOS (Articles $200; publication + Certificate $50); Nevada SOS; Massachusetts SEC ($500 / $500); DE Certificate of Formation ($110) and DE annual tax ($400). Compilation context: ClearLegalTips 2026 table.
California FTB states every LLC doing business or organized in California must pay an annual tax of $800 (FTB Limited liability company page, last updated 5 March 2026). The first-year holiday for tax years 2021 to 2023 is over.
New York DOS sets Articles of Organization at $200 and requires publication in two county-designated newspapers for six weeks, then a Certificate of Publication with a $50 fee (NY DOS forming an LLC; fee schedule also at ClearLegalTips NY fee row). Newspaper prices vary by county.
Delaware's Certificate of Formation is $110 (DE LLC Formation PDF). Domestic and foreign LLCs pay a $400 annual tax by June 1 with no annual report (DE LLC/LP/GP franchise tax instructions).
See the Louisiana SOS Forms & Fee Schedule for the October 1, 2026 schedule PDF.
If entity choice is tied to a first ops or finance hire, start from the Best Firms hire library.
LLC filing fees and ongoing costs by state (2026)
Scan by the states you operate in. Online rates are shown when a state discounts electronic filing.
| State / DC | Filing fee (2026) | Ongoing state fee | Official source |
|---|---|---|---|
| Alabama | $200 | $0 (no recurring report fee) | Official source |
| Alaska | $250 | $100 every 2 years | Official source |
| Arizona | $50 | $0 (no recurring report fee) | Official source |
| Arkansas | $45 | $150/yr | Official source |
| California | $70 | $800/yr | Official source |
| Colorado | $50 | $25/yr | Official source |
| Connecticut | $120 | $80/yr | Official source |
| Delaware | $110 | $400/yr | Official source |
| District of Columbia | $99 | $300 every 2 years | Official source |
| Florida | $125 | $138.75/yr | Official source |
| Georgia | $100 | $60/yr | Official source |
| Hawaii | $50 | $15/yr | Official source |
| Idaho | $100 | $0 (annual filing, no fee) | Official source |
| Illinois | $150 | $75/yr | Official source |
| Indiana | $95 | $32 every 2 years | Official source |
| Iowa | $50 | $30 every 2 years | Official source |
| Kansas | $75 | $5 every 2 years | Official source |
| Kentucky | $40 | $15/yr | Official source |
| Louisiana | $100 | $30/yr | Official source |
| Maine | $175 | $85/yr | Official source |
| Maryland | $100 | $300/yr | Official source |
| Massachusetts | $500 | $500/yr | Official source |
| Michigan | $50 | $25/yr | Official source |
| Minnesota | $155 | $0 (annual filing, no fee) | Official source |
| Mississippi | $50 | $0 (annual filing, no fee) | Official source |
| Missouri | $50 | $0 (no recurring report fee) | Official source |
| Montana | $35 | $0 (annual filing, no fee) | Official source |
| Nebraska | $100 | $25 every 2 years | Official source |
| Nevada | $75 | $350/yr | Official source |
| New Hampshire | $100 | $100/yr | Official source |
| New Jersey | $125 | $75/yr | Official source |
| New Mexico | $50 | $0 (no recurring report fee) | Official source |
| New York | $200 | $9 every 2 years | Official source |
| North Carolina | $125 | $200/yr | Official source |
| North Dakota | $135 | $50/yr | Official source |
| Ohio | $99 | $0 (no recurring report fee) | Official source |
| Oklahoma | $100 | $25/yr | Official source |
| Oregon | $100 | $100/yr | Official source |
| Pennsylvania | $125 | $7/yr | Official source |
| Rhode Island | $150 | $50/yr | Official source |
| South Carolina | $110 | $0 (no recurring report fee) | Official source |
| South Dakota | $150 | $55/yr | Official source |
| Tennessee | $300 | $300/yr | Official source |
| Texas | $300 | $0 (no recurring report fee) | Official source |
| Utah | $54 | $18/yr | Official source |
| Vermont | $155 | $45/yr | Official source |
| Virginia | $100 | $50/yr | Official source |
| Washington | $200 | $70/yr | Official source |
| West Virginia | $100 | $25/yr | Official source |
| Wisconsin | $130 | $25/yr | Official source |
| Wyoming | $100 | $60/yr | Official source |
Primary compilation: ClearLegalTips LLC Filing Fees by State (2026), verified against state Secretary of State and tax schedules (July to September 2026). Each row links to that state's official fee page. Delaware ongoing fee updated to $400/yr per DE Division of Corporations (checked 2 October 2026). Wyoming Articles $100 and annual license tax $60 minimum per WY SOS Business Fees PDF (effective 1 July 2026).
Cheapest states to form an LLC in 2026
The floor sits with Montana at $35 online, then Kentucky at $40 and Arkansas at $45.
- Montana: $35 online; on-time report fee waived for 2026 to 2027 (Montana SOS fees)
- Kentucky: $40 filing; still watch the separate Limited Liability Entity Tax minimum
- Arkansas: $45 filing, then $150/yr franchise tax
- $50 cluster: Arizona, Colorado, Hawaii, Iowa, Michigan, Mississippi, Missouri, New Mexico
A low filing fee does not predict five-year cost. Arkansas forms cheap, then bills $150 every year. Montana plus a temporary report waiver stays near the bottom of total ownership cost through 2027.
Most expensive states (and why)
Massachusetts is the clear filing-plus-report outlier at $500 to form and $500 every year (Massachusetts SEC corporations filing fees).
Tennessee prices formation and the annual report at $50 per member with a $300 minimum. Texas charges $300 to form, then $0 report fees for companies under the franchise-tax threshold (ClearLegalTips 2026 table).
Over five years, California's $800 annual tax (CA FTB) usually costs more than Massachusetts' $500 + $500 pattern, even though California's filing fee looks cheap.
States with $0 recurring report fees
Nine states charge no recurring report fee in 2026, per the ClearLegalTips 2026 compilation:
- Arizona (no annual report)
- Idaho (report required, $0 fee)
- Minnesota (annual renewal, $0 fee)
- Mississippi (report required, $0 fee)
- Missouri (no annual report)
- New Mexico (no annual report)
- Ohio (no annual report)
- South Carolina (unless taxed as an S-corp)
- Texas (franchise tax only above the revenue threshold)
Montana joins them temporarily through 2027 with its on-time report waiver (Montana SOS). Most small Alabama LLCs also owe nothing recurring after the 2024 report repeal.
Hidden first-year costs a fee table cannot show
- Nevada day-one stack: Articles $75 + Initial List $150 + state business license $200 ≈ $425 (NV SOS)
- New York publication: two papers for six weeks + Certificate $50; newspaper bills often $200 to $2,000+ by county (NY DOS)
- Alaska: separate $50/yr state business license on top of the biennial report
- Minimum taxes with no income: California $800, Delaware $400, Arkansas $150, Tennessee $300 minimum
What changed heading into late 2026
- Kansas cut formation to $75 and the online report to $5 every two years (effective 27 February 2026).
- Montana waived on-time annual report fees for 2026 and 2027.
- Vermont raised Articles to $155 and the annual report to $45 (ClearLegalTips 2026)
- Washington's report rose to $70/yr.
- Louisiana SOS commercial fees rise on 1 October 2026 (LA SOS schedule).
- Delaware annual LLC tax is $400 for tax year 2026 (DE instructions).
- Pennsylvania now requires a $7/yr annual report (started 2025).
Should you form in a cheaper state?
Usually no, if the business operates in your home state. A foreign LLC registration there typically costs as much as forming locally, then you carry two registered agents and two recurring calendars.
Out-of-state formation still makes sense when the company truly operates there, holds state-specific assets, or investors require a Delaware entity. Compare entity tax treatment in LLC vs S Corp in 2026 before you lock the structure.
Once the LLC exists, keep books and payroll tooling ready for multi-state deadlines. See best accounting software for small businesses and largest payroll companies in the U.S..
Best Firms' take
This table is a planning tool, not legal or tax advice. Confirm the live SoS/FTB page before you file, and ask counsel when multi-state operations or investor docs are in play.
Related Best Firms reading
FAQ
What state has the cheapest LLC filing fee in 2026?
Montana, at $35 for online filing. Kentucky ($40) and Arkansas ($45) are next. Montana is also waiving its on-time annual report fee for 2026 and 2027. Source: Montana SOS fees; compilation ClearLegalTips 2026 table.
What is the most expensive state to form an LLC?
Do I have to pay the LLC filing fee every year?
No. The filing fee is a one-time payment when you create the LLC. What recurs is the annual or biennial report fee or flat annual tax, which ranges from $0 in nine states to $500 in Massachusetts, plus minimum taxes such as California $800 and Delaware $400. Sources: ClearLegalTips 2026, CA FTB, DE tax instructions.
Which states have no annual LLC fee?
Nine states charge no recurring report fee: Arizona, Idaho, Minnesota, Mississippi, Missouri, New Mexico, Ohio, South Carolina, and Texas. Idaho, Minnesota, and Mississippi still require a yearly filing without a fee. Montana joins temporarily through 2027. Source: ClearLegalTips 2026 table.
How much does a New York LLC really cost in year one?
New York Articles of Organization cost $200. Within 120 days you must publish in two newspapers for six weeks and file a Certificate of Publication for $50. Newspaper fees often run $200 to $2,000+ by county, so the first-year state-adjacent floor is commonly $450 to well over $2,000. Source: ClearLegalTips 2026 (NY DOS Articles $200, publication, Certificate $50).
Is California's LLC franchise tax still $800 in 2026?
Yes. The California Franchise Tax Board states every LLC doing business or organized in California must pay an annual tax of $800, due with form FTB 3522. The first-year holiday for tax years beginning 2021 through 2023 has ended. Source: FTB Limited liability company page (last updated 5 March 2026).
Can I save money by forming my LLC in a cheaper state?
Usually not if you operate in your home state. You must register as a foreign LLC there anyway, so you often pay both states plus two registered agents. Out-of-state formation mainly helps when the business genuinely operates there or investors require a Delaware entity. Compare structures in LLC vs S Corp in 2026.
What to do next
Pick your operating state, add filing + first recurring charge + any publication or initial-list line, and put the report deadline on the calendar this week.
Then re-open the 2026 fee table and your state SoS page before you file, especially if you are in Louisiana (1 October 2026 fee rise) or Delaware ($400 annual tax).