LLC filing fees range from $40 (Kentucky) to $500 (Massachusetts). The national average is $123. Most states charge between $50–$150. Arizona, Mississippi, Missouri, and others charge $0 for the annual LLC report. Delaware ($90 filing + $300 annual) costs $390+ in year one despite being a popular incorporation state. Wyoming ($100) and Nevada ($75) are often cited as LLC-friendly alternatives.
Data source: LegalStack 50-State Legal Data Layer, verified from official Secretary of State websites. Last updated: 2026-04-01. View raw data (JSON)
All fees are one-time filing fees paid to the Secretary of State. Annual report fees are paid each year to maintain the LLC in good standing. Total first-year cost = filing fee + annual report fee.
| State | LLC Filing Fee | Annual Report Fee | First-Year Total | Income Tax |
|---|---|---|---|---|
| Kentucky KY | $40 | $15 | $55 | Has income tax |
| Arizona AZ | $50 | $0 | $50 | Has income tax |
| Arkansas AR | $50 | $150 | $200 | Has income tax |
| Colorado CO | $50 | $10 | $60 | Has income tax |
| Hawaii HI | $50 | $15 | $65 | Has income tax |
| Iowa IA | $50 | $60 | $110 | Has income tax |
| Michigan MI | $50 | $25 | $75 | Has income tax |
| Mississippi MS | $50 | $0 | $50 | Has income tax |
| Missouri MO | $50 | $0 | $50 | Has income tax |
| New Mexico NM | $50 | $0 | $50 | Has income tax |
| Utah UT | $54 | $18 | $72 | Has income tax |
| California CA | $70 | $20 | $90 | Has income tax |
| Montana MT | $70 | $15 | $85 | Has income tax |
| Nevada NV | $75 | $350 | $425 | No income tax |
| Delaware DE | $90 | $300 | $390 | Has income tax |
| Indiana IN | $95 | $50 | $145 | Has income tax |
| District of Columbia DC | $99 | $300 | $399 | Has income tax |
| Ohio OH | $99 | $0 | $99 | Has income tax |
| Georgia GA | $100 | $50 | $150 | Has income tax |
| Idaho ID | $100 | $0 | $100 | Has income tax |
| Louisiana LA | $100 | $30 | $130 | Has income tax |
| Maryland MD | $100 | $300 | $400 | Has income tax |
| New Hampshire NH | $100 | $100 | $200 | No income tax |
| Oklahoma OK | $100 | $25 | $125 | Has income tax |
| Oregon OR | $100 | $100 | $200 | Has income tax |
| Virginia VA | $100 | $50 | $150 | Has income tax |
| West Virginia WV | $100 | $25 | $125 | Has income tax |
| Wyoming WY | $100 | $60 | $160 | No income tax |
| Nebraska NE | $110 | $26 | $136 | Has income tax |
| South Carolina SC | $110 | $0 | $110 | Has income tax |
| Connecticut CT | $120 | $80 | $200 | Has income tax |
| Florida FL | $125 | $138 | $263 | No income tax |
| New Jersey NJ | $125 | $75 | $200 | Has income tax |
| North Carolina NC | $125 | $200 | $325 | Has income tax |
| Pennsylvania PA | $125 | $70 | $195 | Has income tax |
| Vermont VT | $125 | $35 | $160 | Has income tax |
| Wisconsin WI | $130 | $25 | $155 | Has income tax |
| North Dakota ND | $135 | $50 | $185 | Has income tax |
| Illinois IL | $150 | $75 | $225 | Has income tax |
| Rhode Island RI | $150 | $50 | $200 | Has income tax |
| South Dakota SD | $150 | $50 | $200 | No income tax |
| Minnesota MN | $155 | $0 | $155 | Has income tax |
| Kansas KS | $165 | $55 | $220 | Has income tax |
| Maine ME | $175 | $85 | $260 | Has income tax |
| Alabama AL | $200 | $100 | $300 | Has income tax |
| New York NY | $200 | $9 | $209 | Has income tax |
| Washington WA | $200 | $60 | $260 | No income tax |
| Alaska AK | $250 | $100 | $350 | No income tax |
| Tennessee TN | $300 | $300 | $600 | No income tax |
| Texas TX | $300 | $0 | $300 | No income tax |
| Massachusetts MA | $500 | $500 | $1,000 | Has income tax |
* Annual report fee shown is for LLC. Some states impose additional franchise taxes not reflected here (e.g., California's $800/year minimum franchise tax, Delaware's franchise tax). Data sourced from LegalStack's 50-state legal data layer, verified from Secretary of State websites. Access raw data via API.
Kentucky offer the lowest upfront LLC filing fees at $40. But the cheapest to form isn't the same as the cheapest to operate. Kentucky has a $90 annual report fee, making its true first-year cost $130. States like Arizona and Colorado charge $50 to file and have low or no annual report fees — often making them better choices for ongoing cost.
Delaware charges $90 to form an LLC and $300/year for the annual report — well above average. Delaware is popular because of its Court of Chancery (specialized business courts), legal precedent, and investor familiarity — not because it's inexpensive. For a small business with no outside investors, forming in your home state is almost always cheaper.
Wyoming ($100 filing, $60 annual) and Nevada ($75 filing, $350 annual) are often marketed as LLC-friendly alternatives to Delaware. Wyoming has no state income tax and strong charging order protections. Nevada has no state income tax but higher fees. For a Wyoming LLC: total first-year cost is approximately $160 — competitive.
Massachusetts charges $500 to form an LLC — the highest in the country. This reflects the state's generally higher regulatory cost environment. If you're forming in Massachusetts, budget accordingly: the $500 filing fee is just the start; Massachusetts also charges $500 for the annual report.
Arizona, Mississippi, Missouri, New Mexico, Ohio, Idaho, South Carolina, Minnesota, Texas currently have $0 annual LLC report fees (or no annual report requirement). This significantly reduces ongoing maintenance costs — particularly relevant for LLCs that operate in one state but need to minimize annual compliance overhead.
Kentucky has the lowest LLC filing fee at $40. For lowest total first-year cost (filing + annual report), look at states like Arizona ($50 filing, $0 annual), Colorado ($50 filing, $10 annual), and Missouri ($50 filing, no state-level annual report fee).
Filing fees range from $40 to $500, with a national average of $123. See the full table above for every state. All data is from our verified 50-state legal data layer, with sources from official Secretary of State websites.
For most small businesses, forming in your home state is cheaper. Delaware's LLC fee is $90 + $300/year annual report = $390+ in year one. The Delaware advantage (Court of Chancery, investor familiarity) matters for venture-backed startups — not for most small businesses.
The filing fee is just the Secretary of State fee. You may also owe: state-specific franchise taxes (California: $800/year minimum; Delaware: variable), registered agent fees ($50–$300/year if using a service), operating agreement preparation costs, and local business licenses. Budget for these separately.
Most states require an annual report and fee to keep the LLC in good standing. Annual report fees range from $0 (some states) to $500 (Massachusetts, Delaware). Failure to file can result in administrative dissolution of your LLC. See the "Annual Report Fee" column in the table above for each state's amount.
LegalStack provides this data via our free Data Insights API. The JSON endpoint returns all 51 states with filing fees, annual report fees, non-compete status, minimum wages, and more — updated whenever our data layer is refreshed.
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