The short answer: LLC filing fees range from $35 (Montana) to $520 (Massachusetts), with a median of $100 — but the filing fee is usually the smallest part of what you’ll pay. The real money is in franchise taxes (California: $800 every year) and annual reports. Over three years, state fees alone run from $35 to $2,510 depending on where you form. The table below has every state; the calculator above adds your registered-agent cost and compares states side by side.
Use the LLC Formation Cost Calculator — pick your state, choose 1, 3, or 5 years, set your registered-agent cost, and compare up to three states head to head. Free, no signup.
How to read this table
- Filing fee — the one-time state charge to create your LLC (Articles of Organization).
- Annual report — the recurring state filing that keeps you in good standing. “$0*” means the state charges no fee but the filing is still mandatory — skip it and you lose good standing anyway.
- Franchise tax — an annual tax some states levy just for existing as an LLC. Only four states charge LLCs a flat one: Arkansas ($150), California ($800), Delaware ($300), Rhode Island ($400).
- 3-yr state fees — filing fee + three years of reports and franchise tax. Registered-agent cost ($0 if you’re your own agent, $125–$249/yr commercial) is NOT included — the calculator adds it.
Fees compiled from Secretary of State fee schedules, last verified October 2026. Biennial-report states are modeled as two report payments over three years.
| State | Filing fee | Annual report | Franchise tax | 3-yr state fees* |
|---|---|---|---|---|
| Alabama | $208 | none | — | $208 |
| Alaska | $250 | $100 / 2 yrs | — | $450 |
| Arizona | $85 | none | — | $85 |
| Arkansas | $45 | none | $150/yr | $495 |
| California | $70 | $20 / 2 yrs | $800/yr | $2,510 |
| Colorado | $50 | $25/yr | — | $125 |
| Connecticut | $120 | $80/yr | — | $360 |
| Delaware | $110 | none | $300/yr | $1,010 |
| District of Columbia | $99 | $300 / 2 yrs | — | $699 |
| Florida | $125 | $138.75/yr | — | $541.25 |
| Georgia | $110 | $60/yr | — | $290 |
| Hawaii | $51 | $12.5/yr | — | $88.5 |
| Idaho | $100 | $0*/yr | — | $100 |
| Illinois | $150 | $75/yr | — | $375 |
| Indiana | $95 | $32 / 2 yrs | — | $159 |
| Iowa | $50 | $30 / 2 yrs | — | $110 |
| Kansas | $85 | $50 / 2 yrs | — | $185 |
| Kentucky | $40 | $15/yr | — | $85 |
| Louisiana | $125 | $35/yr | — | $230 |
| Maine | $175 | $85/yr | — | $430 |
| Maryland | $150 | $300/yr | — | $1,050 |
| Massachusetts | $520 | $500/yr | — | $2,020 |
| Michigan | $50 | $25/yr | — | $125 |
| Minnesota | $155 | $0*/yr | — | $155 |
| Mississippi | $50 | $0*/yr | — | $50 |
| Missouri | $50 | none | — | $50 |
| Montana | $35 | $0*/yr | — | $35 |
| Nebraska | $100 | $25 / 2 yrs | — | $150 |
| Nevada | $75 | $350/yr | — | $1,125 |
| New Hampshire | $102 | $100/yr | — | $402 |
| New Jersey | $100 | $75/yr | — | $325 |
| New Mexico | $50 | none | — | $50 |
| New York | $200 | $9 / 2 yrs | — | $218 |
| North Carolina | $125 | $203/yr | — | $734 |
| North Dakota | $135 | $50/yr | — | $285 |
| Ohio | $99 | none | — | $99 |
| Oklahoma | $100 | $25/yr | — | $175 |
| Oregon | $100 | $100/yr | — | $400 |
| Pennsylvania | $125 | $7/yr | — | $146 |
| Rhode Island | $150 | $50/yr | $400/yr | $1,500 |
| South Carolina | $125 | none | — | $125 |
| South Dakota | $150 | $55/yr | — | $315 |
| Tennessee | $300 | $300/yr | — | $1,200 |
| Texas | $300 | none | — | $300 |
| Utah | $59 | $18/yr | — | $113 |
| Vermont | $155 | $45/yr | — | $290 |
| Virginia | $100 | $50/yr | — | $250 |
| Washington | $200 | $70/yr | — | $410 |
| West Virginia | $100 | $25/yr | — | $175 |
| Wisconsin | $130 | $25/yr | — | $205 |
| Wyoming | $100 | $60/yr | — | $280 |
* No fee, but the filing is mandatory — Idaho, Minnesota, Mississippi, and Montana all require an annual report with a $0 charge. Missing a free filing still costs you good standing.
What the table is really telling you
The filing fee is not the price. Texas charges $300 to form — ten times Montana’s $35 — but Texas has no annual report and no franchise tax, so its three-year state cost is $300 flat. California charges just $70 to form, then $800 a year in franchise tax: $2,510 over three years. Anyone comparing “$70 vs $300” and picking California on price has it exactly backwards.
Four states tax your existence. California ($800/yr), Delaware ($300/yr), Rhode Island ($400/yr), and Arkansas ($150/yr) charge LLCs a flat annual franchise tax regardless of profit. Everywhere else on this list, the ongoing state cost is just the annual report — or nothing at all. Nine states (including Texas, Arizona, and Ohio) require no annual report from LLCs whatsoever.
The cheapest and priciest three years. Montana: $35 in state fees over three years ($560 with a $175/yr registered agent). California: $2,510 in state fees ($3,035 with the agent). Same legal structure, $2,475 apart — before either business earns a dollar.
Watch the fine print states. Maryland’s online filing typically totals $150 ($100 base + $50 expedited — online filings are expedited by default), not the $100 base fee most guides quote. Nevada’s $350/yr is really two charges bundled: a $150 Annual List of Managers plus a $200 State Business License. New York’s $200 filing fee excludes the publication requirement, which runs $200–$2,000+ depending on county and is not in any total on this page.
Worked example: California vs. Texas, three years, $175/yr agent
| California | Texas | |
|---|---|---|
| Filing fee | $70 | $300 |
| Annual reports (3 yrs) | $20 × 2 (biennial) = $40 | $0 (none required) |
| Franchise tax (3 yrs) | $800 × 3 = $2,400 | $0 |
| Registered agent (3 yrs) | $175 × 3 = $525 | $175 × 3 = $525 |
| 3-year true cost | $3,035 | $825 |
Same LLC, same agent, $2,210 difference — and nearly all of it is the $800/year California franchise tax. Run your own states in the calculator:
LLC Formation Cost Calculator — the comparison view ranks up to three states cheapest-first.
Before you chase the cheapest state
A cheap formation state only saves you money if you actually operate there. Form in Wyoming while living in California and you’ll generally pay Wyoming plus California — foreign registration, a second agent, and California still collects its $800. The full myth-busting is in Best State to Form an LLC.
And remember the table is state fees only. Your real year-one number also includes the registered agent, any business licenses your city/county requires, and (in NY, AZ, NE, GA) publication costs. The complete walkthrough is in How Much Does It Cost to Start an LLC.
Methodology
Every fee in the table comes from our 51-jurisdiction dataset (50 states + DC), compiled from Secretary of State fee schedules and state statutes, cross-checked against multiple secondary sources, last verified October 2026. Where sources conflicted, the primary source (the state’s own schedule) won — 32 conflicts were resolved this way during compilation, including 2026 fee changes in Kansas, New Jersey, Louisiana, Georgia, and Vermont. Registered-agent figures ($125–$249/yr) reflect 2026 commercial pricing; providers charge flat national rates. Publication costs are excluded from all totals because they vary by county. Biennial reports are modeled as due in years 1 and 3. This is a cost reference, not legal or tax advice — confirm your state’s current schedule before filing.
Frequently asked questions
What’s the cheapest state to form an LLC? By state fees alone: Montana ($35 filing, $0 annual report fee). But “cheapest to form” and “cheapest to run” are different questions — and if you don’t operate there, foreign registration in your home state usually erases the savings. See Best State to Form an LLC.
Why does California cost so much? The $800 annual franchise tax — owed every year regardless of profit, starting in year one. It’s the single largest state-level LLC cost in the country and the reason California’s three-year cost ($2,510 in state fees) dwarfs states with higher filing fees.
Are these fees tax-deductible? Generally yes — LLC formation costs and annual state fees are typically deductible as business expenses (filing fees often amortized as startup costs). Confirm with a CPA for your situation.
Do I still owe the annual report if the fee is $0? Yes. Idaho, Minnesota, Mississippi, and Montana charge nothing but still require the filing. Miss it and you face late penalties and loss of good standing, same as a paid report.
How often do these fees change? Slowly — but they do change. Five states adjusted LLC fees during 2026 alone (Kansas cut its filing fee; New Jersey cut its; Louisiana raised its). Re-check your Secretary of State’s schedule before you file, and treat any undated fee table on the internet with suspicion.