The cost to form and keep an LLC alive varies enormously by state — from under $50 (filing only, no annual fee) to California's $800/year franchise tax. Below is a 50-state + DC matrix of formation filing fees and minimum annual state fees for 2026.
Direct answer
In 2026 the typical LLC costs $50–$150 to file and $0–$300/year to maintain, but a few states dominate the high end: California ($800/yr franchise tax), Delaware ($300/yr), Massachusetts ($500/yr report), and Maryland ($300/yr). Seven states have no annual report fee at all.
2026 LLC cost matrix (formation + minimum annual fee)
| State | Formation filing fee | Minimum annual state fee / note |
|---|---|---|
| Alabama | $200 | $100 min annual report + business privilege tax |
| Alaska | $250 | $100 every 2 yrs (≈$50/yr) |
| Arizona | $50 | $0 (no annual report) |
| Arkansas | $45 | $150 annual report + $150 franchise tax |
| California | $70 | $800/yr min franchise tax (+$20 report) |
| Colorado | $50 | $10 periodic report |
| Connecticut | $120 | $80 annual report |
| Delaware | $90 | $300/yr flat franchise tax |
| Florida | $125 | $138.75 annual report |
| Georgia | $100 | $50 annual registration |
| Hawaii | $50 | $15 annual report |
| Idaho | $100 | $0 |
| Illinois | $150 | $75 annual report |
| Indiana | $95 | $31 every 2 yrs (≈$15.50/yr) |
| Iowa | $50 | $30 every 2 yrs (≈$15/yr) |
| Kansas | $160 | $50 annual report |
| Kentucky | $40 | $15 annual report |
| Louisiana | $100 | $30 annual report |
| Maine | $175 | $85 annual report |
| Maryland | $100 | $300 annual report (personal property) |
| Massachusetts | $500 | $500 annual report |
| Michigan | $50 | $25 annual report |
| Minnesota | $135 | $0 |
| Mississippi | $50 | $0 |
| Missouri | $50 | $0 |
| Montana | $35 | $20 annual report |
| Nebraska | $100 | $10 every 2 yrs (≈$5/yr) |
| Nevada | $425 | $150 report + $200 business license |
| New Hampshire | $100 | $100 annual report |
| New Jersey | $125 | $75 report + $150 min partnership tax |
| New Mexico | $50 | $0 |
| New York | $200 | $9 every 2 yrs + publication (varies); $25 min filing fee |
| North Carolina | $125 | $200 annual report |
| North Dakota | $135 | $50 annual report |
| Ohio | $99 | $0 |
| Oklahoma | $100 | $25 annual report |
| Oregon | $100 | $100 annual report |
| Pennsylvania | $125 | $0 (no annual report) |
| Rhode Island | $150 | $50 report + $400 min corporate tax |
| South Carolina | $110 | $0 |
| South Dakota | $150 | $50 annual report |
| Tennessee | $300 | $300 min franchise tax (waived under $1.23M rev) |
| Texas | $300 | $0 unless high revenue (franchise tax above $1.23M) |
| Utah | $54 | $18 annual report |
| Vermont | $125 | $35 annual report |
| Virginia | $100 | $50 annual report |
| Washington | $200 | $60 annual report |
| West Virginia | $100 | $25 annual report |
| Wisconsin | $130 | $25 annual report |
| Wyoming | $100 | $60 min annual report |
| District of Columbia | $220 | $300 every 2 yrs (≈$150/yr) |
Reading the table
- "Minimum annual" is the recurring state fee floor — usually the annual report plus any franchise/privilege tax. It excludes registered-agent and license costs.
- Franchise-tax states (CA, DE, TN, TX above threshold, NY, AR, etc.) can dwarf the filing fee over time.
- No-annual-fee states still require good standing — keep your registered agent and any license current.
Educational content, not tax advice. Cashbizly is an independent educational resource. Nothing here is personalized advice, and it does not replace a licensed CPA, Enrolled Agent, or tax attorney.
Our calculators and articles are checked for accuracy against official IRS publications, including Publication 334 (Tax Guide for Small Business), 535 (Business Expenses), 505 (Withholding & Estimated Tax), and 463 (Travel, Gift & Car Expenses). Tax rules change — always confirm current figures at IRS.gov or with a professional. Read our full disclaimer.
Frequently asked questions
By minimum recurring cost, states with no annual report or franchise tax — Arizona, Mississippi, Missouri, New Mexico, Ohio, South Carolina, and (under $1.23M revenue) Texas — cost little beyond the one-time filing fee (often $50–$125). The catch: form in your home state; forming out-of-state (e.g., Delaware) still triggers fees and a foreign-qualification filing where you operate.
California charges a $800/year minimum franchise tax regardless of profit or revenue, on top of the $70 formation filing fee. That recurring $800 dominates the multi-year cost, so a CA LLC typically pays far more than a low-fee state.
Usually not if you operate elsewhere. Delaware adds a $300/year franchise tax and requires a registered agent, and you must also foreign-qualify (and pay) in your home state. Delaware's advantages matter mainly for investors, multi-state, or venture-backed entities — not a solo local business.
Every LLC needs a registered agent ($0 if you serve yourself, or ~$39–$300/yr via a service) and, in most states, an annual report. Business licenses, an operating agreement, and a bank account are recommended but separate from state fees. The table above shows state filing + minimum annual fees only.