LLC Filing Fees & Requirements by State

Compare LLC formation costs across all 50 states. Click any state for a complete step-by-step formation guide including requirements, processing times, and tips.

State	Filing Fee	Annual Report	Processing Time	Online Filing	State Income Tax	Best For
Kentucky	$40	$15 annually	3-5 business days	Yes	4% flat individual income tax; 5% corporate income tax	Budget-conscious entrepreneurs seeking the lowest possible formation and annual maintenance costs.
Arkansas	$45	$150 annually	5-7 business days	Yes	2% to 4.7% individual income tax; 1% to 5.3% corporate income tax	Budget-friendly startups looking for the lowest possible initial filing cost.
Arizona	$50	No annual report required	5-10 business days (expedited available)	Yes	2.5% flat individual income tax; 4.9% corporate income tax	Cost-conscious entrepreneurs looking for a low-fee, low-maintenance state with no annual report requirements.
Colorado	$50	$10 annually	5-7 business days (online is near-instant)	Yes	4.4% flat individual and corporate income tax	Entrepreneurs seeking one of the most affordable and fastest LLC formation experiences in the country.
Hawaii	$50	$15 annually	5-10 business days	Yes	1.4% to 11% individual income tax; 4.4% to 6.4% corporate income tax	Tourism, hospitality, and Pacific Rim trade businesses that benefit from Hawaii's unique location.
Iowa	$50	$30 biennially	5-10 business days	Yes	3.8% flat individual income tax; 5.5% to 8.4% corporate income tax	Agriculture, renewable energy, and small businesses looking for low formation and maintenance costs.
Michigan	$50	$25 annually (Statement of Information)	5-7 business days	Yes	4.25% flat individual income tax; 6% corporate income tax	Manufacturing, automotive, and tech businesses looking for affordable formation costs in a skilled labor market.
Mississippi	$50	$0 (no annual report required)	5-7 business days	Yes	0% to 5% individual income tax; 5% corporate income tax	Small businesses and sole proprietors seeking the lowest possible costs with no annual maintenance requirements.
Missouri	$50	$0 (no annual report required)	3-5 business days	Yes	2% to 4.95% individual income tax; 4% corporate income tax	Entrepreneurs seeking a low-cost, low-maintenance state with access to major metro markets.
New Mexico	$50	$0 (no annual report required)	5-7 business days	Yes	1.7% to 5.9% individual income tax; 4.8% to 5.9% corporate income tax	Privacy-conscious entrepreneurs and small businesses seeking minimal ongoing compliance requirements.
Utah	$54	$18 annually	3-5 business days	Yes	4.65% flat individual income tax; 4.65% corporate income tax	Tech startups, outdoor recreation companies, and businesses seeking very low formation and maintenance costs.
California	$70	$20 biennially; $800 annual franchise tax	5-7 business days (online); 3-5 weeks (mail)	Yes	1% to 13.3% individual income tax; 8.84% corporate tax; $800 minimum franchise tax	Businesses that need access to California's massive market, tech ecosystem, or venture capital networks.
Montana	$70	$20 annually	5-7 business days	Yes	4.7% flat individual income tax; 6.75% corporate income tax	E-commerce businesses, vehicle-related businesses, and entrepreneurs who want to avoid sales tax.
Nevada	$75	$150 annually plus $200 business license fee	3-5 business days (expedited options available)	Yes	No state income tax; Commerce Tax on gross revenue over $4 million	Businesses seeking no state income tax with strong privacy protections and a business-friendly legal environment.
Delaware	$90	$300 annual franchise tax	3-5 business days (same-day and 24-hour expedited available)	Yes	2.2% to 6.6% individual income tax; 8.7% corporate income tax	Businesses seeking strong legal protections, investor-friendly structures, or planning to raise venture capital.
Indiana	$95	$31 biennially (Business Entity Report)	5-7 business days	Yes	3.05% flat individual income tax; 4.9% corporate income tax	Manufacturing, logistics, and distribution businesses benefiting from Indiana's central location and low taxes.
Ohio	$99	$0 (no annual report required)	3-5 business days (online)	Yes	0% to 3.5% individual income tax; no corporate income tax (Commercial Activity Tax applies)	Small to mid-sized businesses seeking no annual reporting and no corporate income tax in a major Midwest state.
Georgia	$100	$50 annually	5-7 business days	Yes	5.49% flat individual income tax; 5.75% corporate income tax	Businesses that want a Southeast base with access to a major metropolitan economy and international airport.
Idaho	$100	$0 (no annual report fee)	5-7 business days	Yes	5.8% flat individual income tax; 5.8% corporate income tax	Small businesses and startups looking for low ongoing maintenance costs in a growing economy.
Louisiana	$100	$35 annually	5-7 business days	Yes	1.85% to 4.25% individual income tax; 3.5% to 7.5% corporate income tax	Energy, maritime, and hospitality businesses that benefit from Louisiana's unique economic strengths.
Maryland	$100	$300 annually (Personal Property Return)	5-7 business days	Yes	2% to 5.75% individual income tax; 8.25% corporate income tax	Government contractors, biotech firms, and professional services near the D.C. metro area.
Nebraska	$100	$10 biennially	5-7 business days	Yes	2.46% to 5.84% individual income tax; 5.58% to 7.25% corporate income tax	Agricultural businesses, fintech companies (near Omaha), and businesses seeking low ongoing fees.
New Hampshire	$100	$100 annually	5-7 business days	Yes	No individual income tax on wages; 7.5% Business Profits Tax; 0.55% Business Enterprise Tax	Service businesses and sole operators near the Boston area who want to avoid wage-based income tax.
Oklahoma	$100	$25 annually	5-7 business days	Yes	0.25% to 4.75% individual income tax; 4% corporate income tax	Energy companies, small businesses, and startups seeking low operating costs in the southern Great Plains.
Oregon	$100	$100 annually	5-10 business days	Yes	4.75% to 9.9% individual income tax; 6.6% to 7.6% corporate excise tax	Tech companies, retail businesses benefiting from no sales tax, and sustainability-focused enterprises.
Virginia	$100	$50 annually	3-5 business days	Yes	2% to 5.75% individual income tax; 6% corporate income tax	Government contractors, tech companies, and professional services firms near the D.C. metro area.
West Virginia	$100	$25 annually	5-7 business days	Yes	2.36% to 5.12% individual income tax; 6.5% corporate net income tax	Energy, natural resource, and outdoor recreation businesses operating in the Appalachian region.
Wyoming	$100	$60 minimum annually (based on assets in Wyoming)	3-5 business days	Yes	No state income tax	Holding companies, asset protection entities, and online businesses seeking no state income tax with strong LLC protections.
South Carolina	$110	$0 (no annual report required)	5-7 business days	Yes	0% to 6.4% individual income tax; 5% corporate income tax	Manufacturing, tourism, and small businesses seeking no annual reporting in a low-cost Southeast state.
Connecticut	$120	$80 annually	5-7 business days	Yes	3% to 6.99% individual income tax; 7.5% corporate tax	Professional service firms and businesses that benefit from proximity to major Northeast markets.
Florida	$125	$138.75 annually	3-5 business days (online)	Yes	No state individual income tax; 5.5% corporate income tax	Entrepreneurs and freelancers who want to avoid state personal income tax while accessing a large consumer market.
New Jersey	$125	$75 annually	5-7 business days	Yes	1.4% to 10.75% individual income tax; 6.5% to 11.5% corporate business tax	Businesses needing access to the NYC and Philadelphia metro areas with a strong local consumer base.
North Carolina	$125	$200 annually	5-7 business days	Yes	4.5% flat individual income tax; 2.5% corporate income tax	Tech companies, research-based businesses, and startups near the Research Triangle or Charlotte areas.
Pennsylvania	$125	$70 decennially (every 10 years)	5-10 business days	Yes	3.07% flat individual income tax; 8.99% corporate net income tax	Businesses in Philadelphia or Pittsburgh seeking low individual tax rates and minimal reporting requirements.
Vermont	$125	$35 annually	5-7 business days	Yes	3.35% to 8.75% individual income tax; 6% to 8.5% corporate income tax	Artisan food producers, craft beverage companies, and sustainable businesses leveraging Vermont's brand.
Wisconsin	$130	$25 annually	5-10 business days	Yes	3.5% to 7.65% individual income tax; 7.9% corporate income tax	Manufacturing, food processing, and agricultural businesses in the upper Midwest.
North Dakota	$135	$50 annually	5-10 business days	Yes	0% to 2.5% individual income tax; 1.41% to 4.31% corporate income tax	Energy, agriculture, and natural resource businesses operating in the northern Great Plains region.
Illinois	$150	$75 annually	5-10 business days (online is faster)	Yes	4.95% flat individual income tax; 9.5% corporate income tax (including replacement tax)	Businesses seeking access to the Midwest's largest city and its financial, tech, and manufacturing sectors.
Rhode Island	$150	$50 annually	5-7 business days	Yes	3.75% to 5.99% individual income tax; 7% corporate income tax	Design, marine, and innovation businesses that benefit from proximity to major Northeast markets.
South Dakota	$150	$50 annually	5-7 business days	Yes	No state income tax	Asset protection, trust companies, and businesses seeking no state income tax with strong privacy laws.
Minnesota	$155	$0 (no annual report fee; annual renewal required but no fee)	5-7 business days	Yes	5.35% to 9.85% individual income tax; 9.8% corporate franchise tax	Businesses that value a skilled workforce and strong local economy and can absorb higher tax rates.
Kansas	$160	$55 annually	5-7 business days	Yes	3.1% to 5.7% individual income tax; 4% corporate income tax plus 3% surtax	Distribution, agriculture, and mid-market businesses that benefit from a central US location.
Maine	$175	$85 annually	5-10 business days	Yes	5.8% to 7.15% individual income tax; 3.5% to 8.93% corporate income tax	Tourism, food and beverage, and lifestyle businesses that benefit from Maine's brand and quality of life.
New York	$200	$9 biennially	7-14 business days (expedited available for additional fee)	Yes	4% to 10.9% individual income tax; 6.5% to 7.25% corporate franchise tax	Finance, media, tech, and fashion businesses that need access to New York City's global market and talent.
Washington	$200	$60 annually	5-7 business days	Yes	No state income tax; Business and Occupation (B&O) tax on gross receipts	Tech companies, international trade businesses, and entrepreneurs seeking no state income tax in a major metro area.
Alabama	$236	No annual report required; Business Privilege Tax applies	7-10 business days	Yes	2% to 5% individual income tax; 6.5% corporate income tax	Small businesses operating locally in Alabama that want to avoid annual report filings.
Alaska	$250	$100 biennially	10-15 business days	Yes	No state income tax	Entrepreneurs who want to avoid state income tax and operate in resource-based or remote industries.
Tennessee	$300	$300 minimum annually	5-7 business days	Yes	No state income tax on wages; 6.5% franchise and excise tax	Healthcare, music, and entertainment businesses in Nashville or Memphis that benefit from no wage income tax.
Texas	$300	No annual report; franchise tax report due annually (no tax if revenue under $2.47 million)	3-5 business days	Yes	No state income tax; franchise (margin) tax on revenue over $2.47 million	Businesses of all sizes seeking no state income tax in the second-largest US economy with a huge consumer market.
Massachusetts	$500	$500 annually	5-10 business days	Yes	5% flat individual income tax (9% surtax on income over $1M); 8% corporate excise tax	Tech startups, biotech companies, and knowledge-economy businesses that need access to top talent and investors.

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LLC Filing Fees & Requirements by State

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