LLC annual fees by state, from official sources

By SoloWOS teamPublished October 23, 2026

IN SHORT

LLC costs range widely by state. Of the 15 states we checked on official sites, Montana charges $35 to form, Massachusetts charges $500 to form and $500 every year, and California charges an $800 annual tax even if the LLC earns nothing. Check your own state's Secretary of State for the other 35.

Prices and limits as of October 26, 2026.

Key takeaways

California's Franchise Tax Board charges every LLC organized or doing business there $800 a year until the LLC is canceled, including for 2026.
Delaware has no LLC annual report but charges an annual tax due June 1, raised from $300 to $400 by a 2026 law; older Delaware pages still show $300.
New York's $200 filing fee is only the start: the LLC must publish a notice in two newspapers for six weeks and file a $50 certificate of publication within 120 days.
Wyoming's annual report license tax is $60 or two-tenths of a mill on Wyoming assets, whichever is greater.
Fees change and official pages lag: Montana's fee page and its administrative rule list different annual report amounts, so confirm on the filing screen.

Most "LLC cost by state" tables copy each other, and many are out of date. We built this one only from Secretary of State, Division of Corporations and state tax agency pages, checked on October 23, 2026. Every row links to the official page we used. The other 35 states aren't here because we wouldn't fill them from memory or third-party lists. For those, your Secretary of State's fee schedule is one search away. This is part of our business setup series.

The table

LLC fees in 15 states, from each state's official site (checked October 23, 2026). "Check" means we couldn't confirm it on an official page.
State	To form	Recurring	Official source
California	$70 (online)	$800 annual tax every year until canceled, plus an LLC fee based on California income above a threshold; $20 Statement of Information within 90 days of forming, then every 2 years	FTB, SOS fees
Delaware	$110	$400 annual tax, due June 1 (raised from $300 in 2026); no annual report	Tax instructions, fee schedule
Florida	$125 ($100 articles + $25 agent designation)	$138.75 annual report, January 1 to May 1; $400 late fee	Division of Corporations
Georgia	$110 ($100 + $10 service charge)	$60 annual registration ($50 + $10 service charge), January 1 to April 1	Georgia fee schedule
Illinois	$150	$75 annual report	Illinois SOS
Massachusetts	$500	$500 annual report, due by the anniversary of formation	Corporations Division
Michigan	$50	$25 annual statement, due February 15	LARA FAQ
Montana	$35	Annual report due April 15; the fee page shows it waived on time and $35 after April 15, while the state rule lists $20	Montana SOS, ARM 44.5.115
New York	$200, plus newspaper publication and a $50 certificate of publication	Biennial statement every 2 years (check the fee with the Department of State)	NY DOS
North Carolina	$125	$200 annual report, due April 15	NC SOS
Tennessee	$300 on the state's fee list	Annual report from $300 up to $3,000, rising by $50 for each member above six	Tennessee SOS fees, FAQ
Texas	$300	No franchise tax report at or below the no tax due threshold ($2.65 million for 2026 reports), but a Public Information or Ownership Information Report is still due	Texas SOS, Comptroller
Virginia	$100	$50 annual registration fee; $25 penalty if late	Virginia SCC
Washington	$180, plus an online processing fee	$70 annual report; $25 delinquency fee	Washington SOS
Wyoming	$100	Annual report license tax: $60 or $0.0002 per dollar of Wyoming assets, whichever is greater	Wyoming SOS

Not covered: Alabama, Alaska, Arizona, Arkansas, Colorado, Connecticut, Hawaii, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Utah, Vermont, West Virginia and Wisconsin. Search for "[your state] Secretary of State LLC fee schedule" and use the page on the state's .gov domain.

Costs most tables leave out

California's $800 doesn't depend on income. The Franchise Tax Board says it's owed every year the LLC is organized or doing business in California, even with no activity, until you cancel the LLC. A separate LLC fee kicks in based on California-source income.
New York's publication rule. Within 120 days of forming, the LLC must publish a notice in two newspapers chosen by the county clerk, one daily and one weekly, for six consecutive weeks, then file a $50 certificate of publication. Newspaper rates vary by county and are often the largest part of the bill. Missing the deadline suspends the LLC's authority to do business.
Delaware's penalty. Paying the annual tax late adds a $200 penalty plus 1.5% interest a month on the tax and penalty.
Florida's late fee is $400, almost three times the report itself, and an LLC that doesn't file at all is administratively dissolved.
Wyoming's minimum is $60, but the tax grows with assets located in Wyoming. For a freelancer with a laptop, the minimum is what applies.
A registered agent if you don't live in the state of formation, and foreign registration fees in the state where you do. See Delaware or Wyoming for freelancers.

Where official pages disagree

Several states' own sites disagree with themselves or have just changed. Delaware's Division of Corporations now lists the LLC annual tax at $400, after House Bill 400 raised it from $300 in 2026, but some older Delaware pages still say $300. Montana's fee page shows the on-time annual report as waived and $35 after April 15, while its administrative rule still lists $20. Tennessee's FAQ ties the annual report to the number of members, and a 2025 bill (SB 37) proposed a flat fee instead; we couldn't confirm whether it passed. When you file, the amount on the state's payment screen is the one that counts.

3-year cost in ten states

State fees only over 3 years, assuming the first recurring fee falls in year 2 (California's tax and first Statement of Information apply from year 1). Registered agent and foreign registration not included.
State	Formation	Recurring over 3 years	3-year total
Michigan	$50	$50 (2 x $25)	$100
Virginia	$100	$100 (2 x $50)	$200
Wyoming	$100	$120 (2 x $60 minimum)	$220
Georgia	$110	$120 (2 x $60)	$230
New York	$200 + $50 certificate	One biennial statement (fee not confirmed)	$250 plus newspaper costs and the biennial fee
Illinois	$150	$150 (2 x $75)	$300
Florida	$125	$277.50 (2 x $138.75)	$402.50
North Carolina	$125	$400 (2 x $200)	$525
Massachusetts	$500	$1,000 (2 x $500)	$1,500
California	$70	$2,400 (3 x $800) + $40 (2 Statements of Information)	$2,510

WORKED EXAMPLE

Same freelancer, two states

A copywriter earning $70,000 a year forms a single-member LLC. In Michigan, the state takes $50 to form and $25 a year after that: $100 over 3 years. If she lived in California, the same LLC would cost at least $2,510 over 3 years in state charges, before any LLC fee tied to income. Her federal tax is the same in both states, because the IRS treats a single-member LLC as a disregarded entity by default and she still files Schedule C.

How to check your state in 10 minutes

Search for your Secretary of State's business fee schedule and open the page on the state's .gov domain.
Find the filing fee for LLC articles of organization (some states call it a certificate of formation or of organization).
Find the recurring filing: annual report, biennial statement, annual registration or annual tax. Note the due date and the late fee.
Check the state tax agency for an LLC-level tax (California's Franchise Tax Board is the example that catches people).
Look for one-time extras such as New York's publication requirement.
Put the next due date on your calendar before you close the tab.

If you're comparing formation services, our 3-year cost comparison adds their fees to these state fees. If you're done with an LLC, closing it properly is how the recurring charges stop. Track what you pay the state in Expenses, since these filing fees are business costs.

State fees checked on October 23, 2026 on each state's official site. Fees change; confirm on the filing screen. This is general information, not legal or tax advice; a CPA or a business attorney in your state can confirm what applies to your LLC.

Questions

Which state has the cheapest LLC?

Among the 15 states we checked, Montana had the lowest formation fee ($35) and Michigan the lowest fixed 3-year total ($100: $50 to form and $25 a year). The cheapest state to form in is still usually the one you live in, because forming elsewhere adds a registered agent and a foreign registration at home.

Do I pay LLC fees if my LLC made no money?

Usually yes. Annual report and registration fees are flat in most states. California's Franchise Tax Board charges its $800 annual tax even when the LLC isn't doing business, until the LLC is canceled.

What happens if I don't pay my LLC's annual fee?

Late fees and, eventually, dissolution. Florida adds a $400 late fee after May 1 and administratively dissolves LLCs that don't file. Wyoming says an LLC that doesn't pay within 60 days of the due date becomes subject to dissolution. Delaware adds a $200 penalty plus 1.5% interest a month.

Why isn't my state in the table?

We only included states whose fees we could confirm on the state's own website during our check, which left 15. Search for your Secretary of State's LLC fee schedule on its .gov site; most states publish it on one page.

Sources

Facts checked against these sources on October 23, 2026. Rules and amounts change, so confirm them at the source before you file or sign.

We don't get paid by any brand on this page: no affiliate links, no sponsored placements.

Last reviewed: October 23, 2026

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