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One of the first questions every aspiring business owner asks is: how much does it cost to file an LLC? The answer depends entirely on which state you choose. LLC filing fees range from as low as $35 in Montana to as high as $500 in Massachusetts, and that is just the initial formation cost. Factor in annual report fees, franchise taxes, and registered agent services, and the total price of maintaining your LLC can vary by hundreds or even thousands of dollars per year.
This guide provides the most comprehensive, up-to-date breakdown of LLC filing fees by state for 2026. We cover all 50 states plus the District of Columbia, including initial formation costs, ongoing annual fees, typical processing times, and links to state-specific formation guides. Whether you are trying to find the cheapest state to form an LLC or simply need to budget for your home state, you will find everything you need below.
Key Takeaways
- LLC filing fees range from $35 (Montana) to $500 (Massachusetts) across the 50 states and DC.
- The filing fee is only the starting cost. Annual report fees, franchise taxes, and registered agent fees add to the total.
- The cheapest states to form an LLC are Montana ($35), Kentucky ($40), Arkansas ($45), and Arizona ($50).
- The most expensive states are Massachusetts ($500), Nevada ($425), Tennessee ($300), and Texas ($300).
- For most business owners, forming an LLC in your home state is the most cost-effective choice.
How LLC Filing Fees Work
When you form a Limited Liability Company, you must file organizational documents (usually called Articles of Organization or a Certificate of Formation) with your state’s Secretary of State or equivalent filing office. The state charges a one-time fee to process this filing, and that fee is what most people refer to as the “LLC filing fee.”
This filing fee is non-refundable and must be paid regardless of whether you form the LLC yourself or hire a formation service. If you use a service like Northwest Registered Agent or ZenBusiness, you will pay the state filing fee plus the service’s own charges.
It is important to understand that the filing fee is just the beginning. Most states also require annual or biennial reports, franchise taxes, or other ongoing fees to keep your LLC in good standing. We will cover these ongoing costs in detail further below.
What the Filing Fee Covers
- Processing your Articles of Organization — the state reviews and approves your LLC formation documents
- Registering your LLC name — your business name is officially reserved in the state’s records
- Creating a public record — your LLC becomes a legal entity recognized by the state
- Issuing a certificate — most states provide a certificate or confirmation of formation
What the Filing Fee Does NOT Cover
- Registered agent service (required in every state, typically $100-$300/year)
- Operating agreement drafting (essential but not filed with the state in most cases)
- EIN (Employer Identification Number) from the IRS — this is free but a separate step
- Business licenses or permits required by your city, county, or industry
- Annual report or franchise tax payments due after formation
- Publication requirements in certain states (New York, Arizona, Nebraska, Georgia)
Complete State-by-State LLC Filing Fee Table (2026)
The table below lists the LLC formation filing fee, annual/biennial report fee, and typical standard processing time for all 50 states and the District of Columbia. Fees shown are current as of 2026. Click any state name to read our detailed formation guide for that state.
| State | Filing Fee | Annual Report Fee | Processing Time | Formation Guide |
|---|---|---|---|---|
| Alabama | $200 | $50 | Same day | Alabama LLC Guide |
| Alaska | $250 | $100 (biennial) | Same day | Alaska LLC Guide |
| Arizona | $50 | $0 | 14-16 business days | Arizona LLC Guide |
| Arkansas | $45 | $150 | 3-7 business days | Arkansas LLC Guide |
| California | $70 | $20 (biennial) + $800 franchise tax | 2-3 business days | California LLC Guide |
| Colorado | $50 | $10 | Same day | Colorado LLC Guide |
| Connecticut | $120 | $80 | 2-3 business days | Connecticut LLC Guide |
| Delaware | $110 | $300 annual tax | 10 business days | Delaware LLC Guide |
| District of Columbia | $99 | $300 (biennial) | 5 business days | DC LLC Guide |
| Florida | $125 | $138.75 | 5 business days | Florida LLC Guide |
| Georgia | $100 | $50 | 7-10 business days | Georgia LLC Guide |
| Hawaii | $50 | $15 | 10-15 business days | Hawaii LLC Guide |
| Idaho | $100 | $0 | 5-7 business days | Idaho LLC Guide |
| Illinois | $150 | $75 | 5-10 business days | Illinois LLC Guide |
| Indiana | $95 | $31 (biennial) | 1 business day | Indiana LLC Guide |
| Iowa | $50 | $30 (biennial) | 1 business day | Iowa LLC Guide |
| Kansas | $160 | $55 | Same day | Kansas LLC Guide |
| Kentucky | $40 | $15 | Same day | Kentucky LLC Guide |
| Louisiana | $100 | $35 | 3-5 business days | Louisiana LLC Guide |
| Maine | $175 | $85 | 10-15 business days | Maine LLC Guide |
| Maryland | $100 | $300 | 2 weeks | Maryland LLC Guide |
| Massachusetts | $500 | $500 | 1-2 business days | Massachusetts LLC Guide |
| Michigan | $50 | $25 | 7-10 business days | Michigan LLC Guide |
| Minnesota | $155 | $0 | Same day | Minnesota LLC Guide |
| Mississippi | $50 | $0 | 1-2 business days | Mississippi LLC Guide |
| Missouri | $50 | $0 | Same day | Missouri LLC Guide |
| Montana | $35 | $20 | 5-6 business days | Montana LLC Guide |
| Nebraska | $100 | $10 (biennial) | 2-3 business days | Nebraska LLC Guide |
| Nevada | $425 | $150 + $200 business license | 1 business day | Nevada LLC Guide |
| New Hampshire | $100 | $100 | 7-10 business days | New Hampshire LLC Guide |
| New Jersey | $125 | $75 | 1 business day | New Jersey LLC Guide |
| New Mexico | $50 | $0 | 1-3 business days | New Mexico LLC Guide |
| New York | $205 | $9 (biennial) | Same day | New York LLC Guide |
| North Carolina | $125 | $200 | 2-5 business days | North Carolina LLC Guide |
| North Dakota | $135 | $50 | 5 business days | North Dakota LLC Guide |
| Ohio | $99 | $0 | 1 business day | Ohio LLC Guide |
| Oklahoma | $100 | $25 | 2-3 business days | Oklahoma LLC Guide |
| Oregon | $100 | $100 | 2-3 business days | Oregon LLC Guide |
| Pennsylvania | $125 | $70 (decennial) | 5-7 business days | Pennsylvania LLC Guide |
| Rhode Island | $150 | $50 | 3-4 business days | Rhode Island LLC Guide |
| South Carolina | $110 | $0 | 1-2 business days | South Carolina LLC Guide |
| South Dakota | $150 | $50 | Same day | South Dakota LLC Guide |
| Tennessee | $300 | $300 | Same day | Tennessee LLC Guide |
| Texas | $300 | $0 (franchise tax instead) | 13-15 business days | Texas LLC Guide |
| Utah | $59 | $20 | Same day | Utah LLC Guide |
| Vermont | $155 | $35 | 1 business day | Vermont LLC Guide |
| Virginia | $100 | $50 | 2-5 business days | Virginia LLC Guide |
| Washington | $200 | $60 | 5 business days | Washington LLC Guide |
| West Virginia | $100 | $25 | 5-10 business days | West Virginia LLC Guide |
| Wisconsin | $130 | $25 | Same day | Wisconsin LLC Guide |
| Wyoming | $100 | $60 (minimum) | Same day | Wyoming LLC Guide |
Fees verified as of January 2026. State fees can change; always confirm with your state’s Secretary of State website before filing.
Most Expensive States to Form an LLC
If you are trying to minimize startup costs, these are the states you should think carefully about before choosing as your LLC’s home base. While you cannot avoid the fee if you live and operate in one of these states, you should at least be prepared for the upfront cost.
1. Massachusetts — $500
Massachusetts has the highest LLC filing fee in the country at $500. On top of that, the state charges $500 for its annual report, making it one of the most expensive states for ongoing LLC maintenance as well. If you are a Massachusetts resident, there is no getting around these costs, but you can offset some of the sting by using an affordable formation service that does not tack on excessive service fees.
2. Nevada — $425
Nevada is often marketed as a tax-friendly haven for LLCs because there is no state income tax. However, the initial filing fee of $425 is the second-highest in the nation. Add in the $150 annual list of members fee and the $200 state business license that all Nevada LLCs must maintain, and you are looking at $350 per year in ongoing fees alone. For most business owners who do not live in Nevada, the high costs completely negate any perceived tax savings.
3. Tennessee — $300
Tennessee charges $300 to file Articles of Organization, plus an additional $300 per year for the annual report. Tennessee does not have a traditional state income tax on earned income, but the steep filing and reporting fees make it a pricey state for LLC maintenance. The $600 total first-year cost (filing plus first annual report) puts Tennessee among the most expensive options.
4. Texas — $300
Texas charges a flat $300 filing fee for LLC formation. While there is no annual report fee per se, Texas imposes a franchise tax on LLCs earning over $2.47 million in total revenue (most small LLCs fall below this threshold and file a “no tax due” report). The state also has relatively slow processing times at 13-15 business days for standard filings. For more on the Texas franchise tax, read our Texas LLC Franchise Tax Guide.
5. Alaska — $250
Alaska charges $250 to form an LLC, which is above average. However, the biennial report fee of $100 (every two years) is reasonable, and Alaska has no state income tax or sales tax. Alaska is primarily expensive upfront rather than on an ongoing basis.
Cheapest States to Form an LLC
If you are looking for the absolute lowest filing fee and your business model allows you to choose your state of formation, these states offer the most affordable entry points.
1. Montana — $35
Montana has the lowest LLC filing fee in the entire country at just $35. The annual report fee is only $20. Montana also has no sales tax, making it attractive for certain types of businesses. However, Montana does have a state income tax, so consider your full tax picture before choosing Montana solely for its low filing fee.
2. Kentucky — $40
Kentucky charges only $40 to form an LLC, making it the second-cheapest state. The annual report fee is just $15. Kentucky also processes LLC filings on the same business day, so you get speed and savings in one package.
3. Arkansas — $45
Arkansas comes in at $45 for LLC formation. The annual franchise tax report costs $150, which is higher than the filing fee, but the initial cost to get your LLC up and running is among the lowest in the nation.
4. Arizona — $50 (tied with several states)
Arizona charges $50 to file Articles of Organization and does not require annual reports, making it one of the most affordable states for ongoing LLC costs. However, Arizona does have a publication requirement: new LLCs must publish notice of formation in an approved newspaper for three consecutive weeks. This can cost $50 to $300 depending on your county. Maricopa and Pima counties tend to have the lowest publication costs.
Honorable Mentions at $50
Several other states also charge just $50 for LLC formation: Colorado, Hawaii, Iowa, Michigan, Mississippi, Missouri, and New Mexico. Among these, Colorado and Missouri stand out for offering same-day processing at this low price point.
Annual and Ongoing Fees by State
The filing fee gets your LLC started, but the ongoing annual costs are what you will be paying for the life of your business. Many new business owners are caught off guard by annual report fees, franchise taxes, and other recurring obligations.
States With No Annual Report
A handful of states do not require annual reports or have $0 report fees, which reduces your ongoing maintenance costs significantly:
- Arizona — no annual report required
- Idaho — no annual report required (but must file information statement if changes occur)
- Minnesota — no annual report required
- Mississippi — no annual report required
- Missouri — no annual report required
- New Mexico — no annual report required
- Ohio — no annual report required
- South Carolina — no annual report required
States With the Highest Annual Costs
| State | Annual/Ongoing Cost | Notes |
|---|---|---|
| California | $800+ per year | $800 annual franchise tax (minimum) + $20 biennial report |
| Massachusetts | $500 per year | $500 annual report fee |
| Nevada | $350 per year | $150 annual list + $200 state business license |
| Tennessee | $300 per year | $300 annual report |
| Delaware | $300 per year | $300 annual franchise tax |
| District of Columbia | $300 every 2 years | $300 biennial report |
| Maryland | $300 per year | $300 annual report + personal property return |
| North Carolina | $200 per year | $200 annual report |
Hidden Costs Beyond the Filing Fee
The state filing fee is just one piece of the puzzle. Here are the additional costs that catch many new LLC owners by surprise.
Registered Agent Service — $100 to $300/year
Every LLC in every state must designate a registered agent with a physical address in the state of formation. While you can serve as your own registered agent, most business owners hire a professional service for privacy, reliability, and convenience. Costs typically range from $100 to $300 per year depending on the provider. Northwest Registered Agent charges $125/year and includes a free first year with their formation package.
Publication Requirements — $50 to $1,500+
Several states require new LLCs to publish notice of formation in a local newspaper. This is a mandatory legal requirement, not an optional marketing expense.
- New York — must publish in two newspapers (one daily, one weekly) for six consecutive weeks. Cost varies dramatically by county: $50 in some upstate counties to $1,500+ in New York City.
- Arizona — must publish for three consecutive weeks. Typically $50-$300 depending on county.
- Nebraska — must publish for three consecutive weeks. Typically $100-$200.
- Georgia — technically optional but recommended. Must publish if you want full LLC protections. Cost: $40-$100.
State Business License (Nevada) — $200/year
Nevada requires all LLCs to maintain an annual state business license at a cost of $200 per year, on top of the $150 annual list of members filing. This is often overlooked when people compare Nevada’s “no income tax” advantage to other states.
Franchise Tax — Varies
Some states impose a franchise tax or privilege tax on LLCs regardless of whether the business earns any revenue:
- California — $800 minimum annual franchise tax (applies even to dormant LLCs). Read our California LLC guide for more details.
- Delaware — $300 annual franchise tax. See our Delaware LLC Annual Tax Guide.
- Texas — franchise tax applies to LLCs with revenue over $2.47 million. Our Texas LLC Franchise Tax Guide explains the details.
- Illinois — previously charged a $75 annual report fee which effectively functions as a franchise tax.
Operating Agreement — $0 to $200
While most states do not require you to file your operating agreement, having one is essential for protecting your personal liability. You can draft one yourself for free using a template, or pay a legal service $100-$200 for a customized version.
EIN (Employer Identification Number) — Free
The good news: obtaining an EIN from the IRS is completely free if you apply directly through the IRS website. Beware of third-party services that charge $50-$100 for this step — it is unnecessary.
Total First-Year Cost Comparison
The true cost of starting an LLC goes beyond the filing fee. Here is what the first year really looks like in some popular states, including a registered agent service, the state filing fee, and any required annual fees or taxes.
| State | Filing Fee | Registered Agent | Annual Fee/Tax | Other Costs | Total Year 1 |
|---|---|---|---|---|---|
| Wyoming | $100 | $125 | $60 | $0 | $285 |
| Montana | $35 | $125 | $20 | $0 | $180 |
| Kentucky | $40 | $125 | $15 | $0 | $180 |
| Florida | $125 | $125 | $138.75 | $0 | $388.75 |
| Delaware | $110 | $125 | $300 | $0 | $535 |
| Texas | $300 | $125 | $0 | $0 | $425 |
| New York | $205 | $125 | $9 | $50-$1,500 (publication) | $389-$1,839 |
| California | $70 | $125 | $800 franchise tax | $20 (biennial report) | $1,015 |
| Nevada | $425 | $125 | $350 | $0 | $900 |
| Massachusetts | $500 | $125 | $500 | $0 | $1,125 |
Registered agent cost assumes $125/year. Your actual cost may be lower if your formation service includes the first year free.
How to Minimize LLC Formation Costs
While you cannot avoid paying the state filing fee, there are several ways to reduce the total cost of starting and maintaining your LLC.
1. Use a Formation Service With Free Registered Agent
Several top formation services include a free year of registered agent service when you use them to file your LLC. This can save you $100-$300 in the first year alone.
🏆 Northwest Registered Agent
Formation: $39 + state fees
Registered Agent: $125/yr
- Free registered agent for 1 year
- Same-day filing available
- Dedicated Corporate Guides
- Privacy protection (no data selling)
⚡ ZenBusiness
Formation: $0 + state fees
Registered Agent: $199/yr
- $0 formation package
- Worry-free compliance included
- Operating agreement template
- Registered agent service
💰 Incfile (Bizee)
Formation: $0 + state fees
Registered Agent: $199/yr
- Free basic LLC formation
- Free registered agent for 1 year
- Order tracking dashboard
- Business tax consultation
2. File Online and Skip Expedited Processing
Most states offer online filing at no additional cost beyond the standard fee. Expedited processing adds $25-$100+ depending on the state. Unless you need your LLC formed within 24 hours, standard processing is perfectly fine and saves money.
3. Get Your EIN Directly From the IRS
The IRS provides EINs completely free through their online application. Never pay a third-party service for this — it takes 5 minutes and costs nothing.
4. Draft Your Own Operating Agreement
While a customized operating agreement from an attorney is ideal for multi-member LLCs, single-member LLCs can often use a free or low-cost template. Many formation services include a basic operating agreement in their packages.
5. Form in Your Home State
Do not fall for the myth that forming in Wyoming, Delaware, or Nevada will save you money if you actually live and work in another state. Forming out of state means you will need to foreign-qualify in your home state, which means paying fees in BOTH states. For more on this, read our guide on the best state to form an LLC.
6. Be Your Own Registered Agent (If Applicable)
In most states, you can serve as your own registered agent if you have a physical address in the state. This saves $100-$300/year but means your home address becomes public record and you must be available at that address during business hours to receive legal documents.
Frequently Asked Questions
What is the cheapest state to form an LLC?
Montana has the lowest LLC filing fee at just $35. Kentucky ($40) and Arkansas ($45) are also among the cheapest. However, the cheapest state to form an LLC is usually your home state, because forming out of state requires foreign qualification fees in addition to the formation state’s fees. See our best state to form an LLC guide for a detailed comparison.
What is the most expensive state to form an LLC?
Massachusetts has the highest LLC filing fee at $500. Nevada ($425), Tennessee ($300), and Texas ($300) are also among the most expensive states for initial LLC formation. When you factor in annual costs, California is arguably the most expensive due to its $800 minimum annual franchise tax.
Are LLC filing fees tax-deductible?
Yes. LLC formation fees and ongoing state fees (annual reports, franchise taxes) are considered ordinary and necessary business expenses and can be deducted on your tax return. If you formed your LLC and incurred these costs before the business started operating, they may be treated as startup costs and amortized over 15 years, though the first $5,000 can typically be deducted in the first year.
Do I have to pay the filing fee every year?
The state filing fee is a one-time cost paid when you form your LLC. However, most states charge separate annual or biennial fees for annual reports, franchise taxes, or registered agent renewals. These ongoing fees are what you pay each year to maintain your LLC in good standing.
Can I form an LLC for free?
No state allows you to form an LLC without paying a filing fee. However, some formation services like ZenBusiness and Incfile (Bizee) offer $0 service fees, so you only pay the mandatory state filing fee. The cheapest possible LLC formation would be Montana at $35 using a free-tier formation service.
Related Guides
- How Much Does It Cost to Start an LLC? Full Breakdown
- Best State to Form an LLC in 2026
- Cheapest LLC Formation Services
- Best LLC Formation Services 2026
- How Long Does It Take to Get an LLC?
- Florida LLC Annual Report Guide
- Texas LLC Franchise Tax Guide
- Delaware LLC Annual Tax Guide
- Wyoming LLC Annual Report Guide
- California LLC Statement of Information Guide
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