Reference · Last verified 13 October 2026
2026 LLC Fees and Deadlines by State
All 50 states plus DC in one table: what it costs to form an LLC, what the recurring state report costs, when it is due, and any franchise or LLC tax. Values come from the same data as our LLC deadline tracker and our state formation guides. Sort any column or filter by state.
Calculate your total · Compare formation services · California’s $800 tax at $0 revenue
Showing 51 of 51
| Alabama AL | $200 + name reservation ($25 paper / $28 online) | No SOS annual report — | No recurring SOS report | Business Privilege Tax — separate ADOR return (often due April 15) |
|---|---|---|---|---|
| Alaska AK | $250 | Biennial report $100 ($137.50 late) | January 2, every 2 years (same odd/even year as formation) | None in our data |
| Arizona AZ | $50 ($85 expedited) | No ACC annual report — | No recurring SOS report | None in our data |
| Arkansas AR | $45 online / $50 paper | Annual Franchise Tax Report $150 (+$5 online) | May 1 each year | Annual Franchise Tax Report $150 (the report itself) |
| California CA | $70 | Statement of Information (biennial) $20 | Every 2 years, by last day of anniversary month | $800 annual LLC tax (FTB Form 3522), due April 15; LLC fee if CA gross receipts $250,000+ |
| Colorado CO | $50 | Periodic Report $25 ($50 late) | Every year, by last day of anniversary month | None in our data |
| Connecticut CT | $120 | Annual report $80 | March 31 each year | None in our data |
| Delaware DE | $110 | None (no annual report) — | No report (tax due June 1) | $400 annual LLC tax, due June 1 |
| District of Columbia DC | $99 (DLCP certificate of organization) | Biennial report (BRA-25) $300 ($100 late) | April 1, every 2 years | None in our data |
| Florida FL | $125 | Annual report (Sunbiz) $138.75 ($538.75 after May 1) | May 1 each year | None in our data |
| Georgia GA | $110 ($100 + $10 service charge) | Annual registration $60 online or paper ($25 late) | April 1 each year | None in our data |
| Hawaii HI | $50 + $1 State Archives fee | Annual report $12.50 online / $15 paper | Every year, by end of anniversary calendar quarter | None in our data |
| Idaho ID | $100 online / $120 paper | Annual report $0 | Every year, by last day of anniversary month | None in our data |
| Illinois IL | $150 ($250 with 24-hour service) | Annual report (LLC-50.1) $75 | Every year, by last day before anniversary month | None in our data |
| Indiana IN | $95 online / $100 paper | Business Entity Report (biennial) $32 online / $50 paper | Every 2 years, by last day of anniversary month | None in our data |
| Iowa IA | $50 | Biennial report $30 online / $45 paper | April 1, every 2 years of odd-numbered years | None in our data |
| Kansas KS | $85 online / $90 paper | Information report (biennial) $90 online / $110 paper | April 15, every 2 years (same odd/even year as formation) | None in our data |
| Kentucky KY | $40 | Annual report $15 | June 30 each year | None in our data |
| Louisiana LA | $125 | Annual report $35 | Every year, by formation anniversary date | None in our data |
| Maine ME | $175 | Annual report $85 ($50 late) | June 1 each year | None in our data |
| Maryland MD | $100 | Form 1 Annual Report $300 | April 15 each year | None in our data |
| Massachusetts MA | $500 (+$20 online surcharge) | Annual report $500 | Every year, by formation anniversary date | None in our data |
| Michigan MI | $50 | Annual Statement $25 | February 15 each year | None in our data |
| Minnesota MN | $155 online / $135 mail | Annual renewal $0 | December 31 each year | None in our data |
| Mississippi MS | $50 | Annual report $0 | April 15 each year | None in our data |
| Missouri MO | $50 online / $105 paper | No SOS annual report — | No recurring SOS report | None in our data |
| Montana MT | $35 | Annual report $0 Jan 1–Apr 15; $35 after | December 1 each year | None in our data |
| Nebraska NE | $100 online / $110 in office + publication | Biennial report $25 online (+$3 portal fee) / $30 paper | April 1, every 2 years of odd-numbered years | None in our data |
| Nevada NV | $425 ($75 Articles + $150 Initial List + $200 Business License) | Annual list + state business license $350 ($150 + $200) | Every year, by last day of anniversary month | None in our data |
| New Hampshire NH | $100 paper / $102 online | Annual report $102 online / $100 paper | April 1 each year | None in our data |
| New Jersey NJ | $100 | Annual report $75 | Every year, by last day of anniversary month | None in our data |
| New Mexico NM | $50 | No SOS annual report — | No recurring SOS report | None in our data |
| New York NY | $200 + publication ($50 Certificate of Publication) | Biennial statement $9 | Every 2 years, by last day of anniversary month | Tax Department filing fee (IT-204-LL) for some LLCs |
| North Carolina NC | $125 (+$3 card / $2 ACH e-fee) | Annual report $200 ($203 online) | April 15 each year | None in our data |
| North Dakota ND | $135 | Annual report $50 | November 15 each year | None in our data |
| Ohio OH | $99 | No SOS annual report — | No recurring SOS report | None in our data |
| Oklahoma OK | $100 | Annual certificate $25 | Every year, by formation anniversary date | None in our data |
| Oregon OR | $100 | Annual report / renewal $100 | Every year, by formation anniversary date | None in our data |
| Pennsylvania PA | $125 | Annual report $7 | September 30 each year | None in our data |
| Rhode Island RI | $150 | Annual report $50 (+$2.50 online) | May 1 each year | None in our data |
| South Carolina SC | $110 | No SOS annual report — | No recurring SOS report | None in our data |
| South Dakota SD | $150 online / $165 paper | Annual report $55 online / $70 paper | Every year, by first day of anniversary month | None in our data |
| Tennessee TN | $50 per member ($300 min / $3,000 max) | Annual report $300 min ($50/member, max $3,000) | April 1 each year | Franchise & excise tax returns for most LLCs (due April 15) |
| Texas TX | $300 | No SOS annual report — Franchise Tax / Public Information Report $0 tax if revenue ≤ $2.65M (PIR still required) | May 15 each year | Franchise tax: $0 if revenue ≤ $2.65M; report + PIR still due May 15 |
| Utah UT | $59 | Annual renewal $18 | Every year, by last day of anniversary month | None in our data |
| Vermont VT | $155 | Annual report $45 | March 31 each year | None in our data |
| Virginia VA | $100 | Annual registration fee $50 ($25 late) | Every year, by last day of anniversary month | None in our data |
| Washington WA | $180 (+$20 online processing) | Annual report $70 ($95 late) | Every year, by last day of anniversary month | None in our data |
| West Virginia WV | $100 (+$1 online) | Annual report $25 ($75 after June 30) | June 30 each year | None in our data |
| Wisconsin WI | $130 online / $170 paper | Annual report $25 online / $40 paper | Every year, by end of anniversary calendar quarter | None in our data |
| Wyoming WY | $100 | Annual report + license tax $60 minimum | Every year, by first day of anniversary month | License tax ($60 minimum) paid with the annual report |
Domestic LLC, calendar tax year. Formation fees are the state filing fee cited in each state guide; DC’s formation fee comes from the DLCP Corporations Division fee table. Many anniversary-based reports depend on your formation month: get exact dates in the deadline tracker.
Cite this table
Free to cite or republish with a link. Suggested attribution:
Source: Formation Lane, “2026 LLC Fees and Deadlines by State,” https://formationlane.com/guides/llc-fees-by-state/ (last verified 13 October 2026).
URL: https://formationlane.com/guides/llc-fees-by-state/
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FAQ
Which state has the highest annual LLC cost?
Among recurring state costs in this table, California’s $800 annual LLC tax and Massachusetts’ $500 annual report are the largest flat amounts. Tennessee’s annual report starts at $300 and rises $50 per member up to $3,000.
Which states have no annual report for an LLC?
In our data, Alabama, Arizona, Missouri, New Mexico, Ohio, and South Carolina have no recurring Secretary of State report for a typical domestic LLC. Texas has no SOS report but requires a Comptroller franchise tax report and Public Information Report each May 15. Delaware has no annual report but charges a $400 annual LLC tax due June 1.
Is Delaware’s annual LLC tax $300 or $400?
Delaware raised its annual LLC tax from $300 to $400. It is due June 1, and a late payment adds a $200 penalty plus 1.5% interest per month.
Which states charge every two years instead of every year?
Alaska, California (Statement of Information), DC, Indiana, Iowa, Kansas, Nebraska, and New York use a biennial (every-two-years) report for LLCs.
How do I find my exact next due date?
Many states tie the report to your formation month. Enter your state and formation date in the free Formation Lane LLC deadline tracker to get dated reminders and a calendar file.