An LLC costs more than just the filing fee. Every state charges a one-time filing fee to form the LLC. Most states also charge an annual report or franchise tax to keep it active. Total first-year cost = filing fee + annual fee.
A few states stand out. California charges an $800 minimum franchise tax every year regardless of revenue. New York adds a newspaper publication requirement that costs $500-$1,200 in most counties. Massachusetts has the highest filing fee at $500, plus $500 annual.
- Massachusetts$1,000
- Tennessee$600
- Nevada$425
- California$870+
- Kentucky$55
- Arizona$50
- Missouri$50
- Mississippi$50
- New Mexico$50
New York's newspaper publication requirement is required by law and costs $500-$1,200 depending on county. Albany and rural counties are cheaper. NYC metro is the most expensive.
All 50 States: LLC Costs for 2026
Filing fee, annual report fee, and total first-year cost.
| State | Filing Fee | Annual Fee | First-Year Total | Notes |
|---|---|---|---|---|
| Alabama | $200 | $0 | $200 | - |
| Alaska | $250 | $100 | $350 | - |
| Arizona | $50 | $0 | $50 | No annual report required |
| Arkansas | $45 | $150 | $195 | - |
| California | $70 | $800 | $870 | $800/yr minimum franchise tax regardless of revenue |
| Colorado | $50 | $10 | $60 | - |
| Connecticut | $120 | $80 | $200 | - |
| Delaware | $90 | $300 | $390 | Popular for out-of-state formation |
| Florida | $125 | $139 | $264 | - |
| Georgia | $100 | $50 | $150 | - |
| Hawaii | $50 | $15 | $65 | - |
| Idaho | $100 | $0 | $100 | No annual report |
| Illinois | $150 | $75 | $225 | - |
| Indiana | $95 | $31 | $126 | - |
| Iowa | $50 | $30 | $80 | - |
| Kansas | $160 | $55 | $215 | - |
| Kentucky | $40 | $15 | $55 | Lowest total in the US |
| Louisiana | $100 | $30 | $130 | - |
| Maine | $175 | $85 | $260 | - |
| Maryland | $100 | $300 | $400 | - |
| Massachusetts | $500 | $500 | $1,000 | Highest filing fee in the US |
| Michigan | $50 | $25 | $75 | - |
| Minnesota | $155 | $0 | $155 | No annual report |
| Mississippi | $50 | $0 | $50 | No annual report |
| Missouri | $50 | $0 | $50 | No annual report |
| Montana | $70 | $20 | $90 | - |
| Nebraska | $100 | $30 | $130 | Publication requirement may add $200-$400 |
| Nevada | $75 | $350 | $425 | State business license + annual list fees |
| New Hampshire | $100 | $100 | $200 | - |
| New Jersey | $125 | $75 | $200 | - |
| New Mexico | $50 | $0 | $50 | No annual report |
| New York | $200 | $9 | $709+ | Publication requirement adds $500-$1,200 in most counties |
| North Carolina | $125 | $200 | $325 | - |
| North Dakota | $135 | $50 | $185 | - |
| Ohio | $99 | $0 | $99 | No annual report |
| Oklahoma | $100 | $25 | $125 | - |
| Oregon | $100 | $100 | $200 | - |
| Pennsylvania | $125 | $0 | $125 | No annual report |
| Rhode Island | $150 | $50 | $200 | - |
| South Carolina | $110 | $0 | $110 | No annual report |
| South Dakota | $150 | $50 | $200 | - |
| Tennessee | $300 | $300 | $600 | $50 per member above 6 |
| Texas | $300 | $0 | $300 | No annual fee under $2.47M revenue |
| Utah | $54 | $18 | $72 | - |
| Vermont | $125 | $35 | $160 | - |
| Virginia | $100 | $50 | $150 | - |
| Washington | $200 | $60 | $260 | - |
| West Virginia | $100 | $25 | $125 | - |
| Wisconsin | $130 | $25 | $155 | - |
| Wyoming | $100 | $60 | $160 | Asset-based annual fee |
What's Not Included
The table above covers state government fees only. Every LLC also needs these.