Independent guide. Not affiliated with any formation service, IRS, or SBA. Not legal or tax advice. Last reviewed April 2026.
Fees verified April 2026

LLC Cost by State 2026:
Filing Fees and Annual Fees for All 50 States

Almost always, form your LLC in the state where you live and operate. Forming in Delaware, Wyoming, or Nevada from another state usually costs more, not less.

The Delaware/Wyoming/Nevada Myth: Dollar Math

You have probably read that "smart business owners form in Delaware or Wyoming." Here is what those articles leave out:

Example: California resident forming in Wyoming

Wyoming filing fee$100
Wyoming annual licence$60/year
California foreign LLC registration$70 + $800/year franchise tax
Registered agent in Wyoming~$50-$150/year
Total year 1 (vs $70 + $800 in-state)$280-$380 more expensive

When out-of-state formation genuinely makes sense: Real estate investors using Delaware Series LLCs, companies preparing for VC investment (Delaware C-Corp is standard), and owners with specific privacy needs in Wyoming or New Mexico. For a typical service business or side hustle, this is just added cost.

Cheapest States

  • Montana: $35 + $20/yr
  • Kentucky: $40 + $15/yr
  • New Mexico: $50 + $0/yr
  • Arizona: $50 + $0/yr
  • Mississippi: $50 + $0/yr

Most Expensive

  • Massachusetts: $500 + $500/yr
  • Tennessee: $300 + $300/yr
  • Nevada: $75 + $350/yr
  • California: $70 + $800/yr
  • DC: $220 + $300/yr

No Annual Report

  • Arizona
  • Mississippi
  • Missouri
  • New Mexico
  • Ohio
  • South Carolina

All 50 States + DC

Verified April 2026
StateFiling FeeAnnual FeeYear 1 Total
Alabama$200$50/yr$250
Alaska$250$100/yr$350
Arizona$50$0$50
Arkansas$45$150/yr$195
California$70$800/yr$870
Colorado$50$10/yr$60
Connecticut$120$80/yr$200
Delaware$90$300/yr$390
Florida$125$138/yr$263
Georgia$100$50/yr$150
Hawaii$50$15/yr$65
Idaho$100$0$100
Illinois$150$75/yr$225
Indiana$95$50/yr$145
Iowa$50$30/yr$80
Kansas$160$55/yr$215
Kentucky$40$15/yr$55
Louisiana$100$30/yr$130
Maine$175$85/yr$260
Maryland$100$300/yr$400
Massachusetts$500$500/yr$1000
Michigan$50$25/yr$75
Minnesota$155$0$155
Mississippi$50$0$50
Missouri$50$0$50
Montana$35$20/yr$55
Nebraska$100$13/yr$113
Nevada$75$350/yr$425
New Hampshire$100$100/yr$200
New Jersey$125$75/yr$200
New Mexico$50$0$50
New York$200$9/yr$209
North Carolina$125$202/yr$327
North Dakota$135$50/yr$185
Ohio$99$0$99
Oklahoma$100$25/yr$125
Oregon$100$100/yr$200
Pennsylvania$125$7/yr$132
Rhode Island$150$50/yr$200
South Carolina$110$0$110
South Dakota$150$50/yr$200
Tennessee$300$300/yr$600
Texas$300$0$300
Utah$54$18/yr$72
Vermont$125$35/yr$160
Virginia$100$50/yr$150
Washington$200$60/yr$260
West Virginia$100$25/yr$125
Wisconsin$130$25/yr$155
Wyoming$100$60/yr$160
Washington DC$220$300/yr$520

Sources: Each state's Secretary of State business filing office. Fees current as of April 2026. Annual fees shown as per-year cost (biennial fees halved). Sole proprietors pay $0 in these fees. New York LLC owners face a publication requirement costing $1,000-$2,000 additionally.