LLC cost by state: filing fees and annual reports (2026)
Edited by Moe Ameen · Published
Forming an LLC costs between $35 (Montana) and $500 (Massachusetts) in state filing fees, with a median of $100 across the 50 jurisdictions that publish one. Most states then charge a recurring report fee, from $0 in Idaho, Minnesota, Mississippi and Texas to $500 a year in Massachusetts. Six states, including California and Delaware, also charge a recurring tax or license fee.
Key takeaways
- State filing fees for an LLC run from $35 in Montana to $500 in Massachusetts.
- The median filing fee is $100.
- Six states require no recurring LLC report: Alabama, Arizona, Delaware, Missouri, Ohio and South Carolina.
- California charges every LLC an $800 annual tax on top of its filing fees.
How much does an LLC cost in my state?
Pick your state below to see its filing fee, its recurring report and any required yearly tax, each linked to the state's own page.
Glisten tool · LLC cost by state
Which states are cheapest and most expensive to form an LLC?
Montana ($35), Kentucky ($40) and Arkansas ($45 online) have the lowest filing fees. Massachusetts ($500), Tennessee and Texas ($300 each) have the highest.
| State | Filing fee | Source |
|---|---|---|
| Montana | $35 | [1] |
| Kentucky | $40 | [2] |
| Arkansas | $45 online, $50 on paper | [3] |
| Texas | $300 | [6] |
| Tennessee | $300 for one to six members | [5] |
| Massachusetts | $500 | [4] |
Tennessee is the only state on this list that charges by member count: $50 per member, with a $300 minimum and a $3,000 cap [5].
Which states don't require an annual report for an LLC?
Alabama, Arizona, Delaware, Missouri, Ohio and South Carolina have no recurring LLC report, though Delaware charges a $400 annual tax instead.
No report doesn't always mean no yearly cost. Delaware LLCs skip the report but owe a $400 annual tax by June 1 [9]. Alabama LLCs file a Business Privilege Tax return with the state Department of Revenue rather than a Secretary of State report.
Seven jurisdictions use a report every two years instead of every year: Alaska, California, the District of Columbia, Indiana, Iowa, Nebraska and New York.
Which states charge an extra yearly tax or fee on LLCs?
Six do: California, Delaware, Kentucky, Nevada, Rhode Island and Tennessee. California's $800 annual tax is the largest.
| State | What's due | Source |
|---|---|---|
| California | $800 annual LLC tax to the Franchise Tax Board | [8] |
| Delaware | $400 annual LLC tax, due June 1 | [9] |
| Rhode Island | $400 annual charge for LLCs not taxed as corporations | [10] |
| Nevada | $200 state business license, renewed every year | [11] |
| Kentucky | $175 minimum Limited Liability Entity Tax for entities with $3 million or less in gross receipts or profits | [12] |
| Tennessee | $100 minimum franchise tax, even if the LLC is inactive | [5] |
Is the state filing fee the only cost of forming an LLC?
Not always. A few states add publication or licensing costs at formation, and the recurring report or tax usually costs more over time than the filing fee.
- New York requires new LLCs to publish a notice in two newspapers for six weeks, then file a Certificate of Publication for $50 [13]. Newspaper prices vary by county.
- Nevada's $75 filing fee comes with a $150 initial list of managers or members and a $200 state business license, so forming costs $425 in all [11].
- Florida's $125 includes a required $25 registered agent designation on top of the $100 Articles of Organization.
Glisten data
What we found reading 51 state websites
On October 28, 2026 we read the official fee pages, fee schedules or statutes for all 50 states and the District of Columbia. Across the 50 that publish an LLC filing fee:
- The median filing fee is $100, and 18 jurisdictions charge less than that.
- Only three charge $300 or more: Tennessee, Texas and Massachusetts.
- Four make their recurring report free: Idaho, Minnesota, Mississippi and Texas.
- Two state websites, Alaska's and Georgia's, blocked our check. We left those fees blank rather than publish numbers we couldn't read on the state's own page.
- Delaware's own pages disagree with each other: some list a $300 annual tax, others $400. We use $400, from its August 2026 fee schedule, and the tool says so.
Is this right for you?
Best for
- Owners budgeting for year one of a new LLC.
- Anyone comparing their home state's fees with another state's.
Not ideal for
- Choosing a state to form in for tax reasons. Fees are one input, and where your business actually operates matters more.
- Pricing a formation service. This page covers state fees only.
Frequently asked questions
What is the cheapest state to form an LLC?
Montana, at $35 for the Articles of Organization, according to the Montana Secretary of State's fee schedule [1].
Does Texas have an annual report for LLCs?
Not with the Secretary of State. Texas LLCs file a free Public Information Report with the Comptroller by May 15, and those under the $2,650,000 no-tax-due threshold for 2026 reports owe no franchise tax [7].
Why does a California LLC cost more than its filing fee?
The filing fee is $70, but every LLC doing business in or organized in California owes the Franchise Tax Board an $800 annual tax [8].
Why are Alaska and Georgia missing numbers?
Their state websites blocked our check on October 28, 2026. We'd rather leave a blank than publish a fee we couldn't read on the state's own page.
How often is this data checked?
Every state's page is re-checked monthly. Each state in the tool shows the date we last read it.
How we know this
On October 28, 2026 we read each state's Secretary of State (or equivalent) site, its official fee schedule or its statutes for the LLC filing fee, the recurring report and any required yearly tax. We didn't use formation-service websites as sources. Where online and paper fees differ, the tool shows both.
- Business filing fees (PDF), Montana Secretary of State. Checked October 28, 2026.
- Business filing fees, Kentucky Secretary of State. Checked October 28, 2026.
- LLC forms and fees, Arkansas Secretary of State. Checked October 28, 2026.
- M.G.L. c.156C §12, Massachusetts Legislature. Checked October 28, 2026.
- Business forms and fees, Tennessee Secretary of State. Checked October 28, 2026.
- Form 205: Certificate of Formation (PDF), Texas Secretary of State. Checked October 28, 2026.
- Franchise tax, Texas Comptroller. Checked October 28, 2026.
- Limited liability company, California Franchise Tax Board. Checked October 28, 2026.
- Franchise and annual taxes, Delaware Division of Corporations. Checked October 28, 2026.
- Notice 2026-01: LLC filing requirements (PDF), Rhode Island Division of Taxation. Checked October 28, 2026.
- NRS chapter 76 and chapter 86, Nevada Legislature. Checked October 28, 2026.
- Limited Liability Entity Tax, Kentucky Department of Revenue. Checked October 28, 2026.
- Forming a limited liability company in New York, New York Department of State. Checked October 28, 2026.