Legal costs · reference
LLC Formation & Annual Cost by State (2026)
State filing fee (one-time) plus recurring annual/report fee to form and maintain an LLC, by state. Verified 2026-06-01 from each state’s Secretary of State. California’s $800/year franchise tax is shown in the annual column.
| State | Filing fee (one-time) | Annual / report fee |
|---|---|---|
| Alabama (AL) | $200 | $50/yr |
| Alaska (AK) | $250 | $100/yr |
| Arizona (AZ) | $50 | None |
| Arkansas (AR) | $45 | $150/yr |
| California (CA) | $70 | $800/yr |
| Colorado (CO) | $50 | $25/yr |
| Connecticut (CT) | $120 | $80/yr |
| Delaware (DE) | $90 | $300/yr |
| District of Columbia (DC) | $99 | $300/yr |
| Florida (FL) | $125 | $139/yr |
| Georgia (GA) | $100 | $50/yr |
| Hawaii (HI) | $50 | $15/yr |
| Idaho (ID) | $100 | None |
| Illinois (IL) | $150 | $75/yr |
| Indiana (IN) | $100 | $30/yr |
| Iowa (IA) | $50 | $60/yr |
| Kansas (KS) | $160 | $50/yr |
| Kentucky (KY) | $40 | $15/yr |
| Louisiana (LA) | $100 | $35/yr |
| Maine (ME) | $175 | $85/yr |
| Maryland (MD) | $100 | $300/yr |
| Massachusetts (MA) | $500 | $500/yr |
| Michigan (MI) | $50 | $25/yr |
| Minnesota (MN) | $155 | None |
| Mississippi (MS) | $50 | None |
| Missouri (MO) | $50 | None |
| Montana (MT) | $35 | $20/yr |
| Nebraska (NE) | $100 | $13/yr |
| Nevada (NV) | $425 | $350/yr |
| New Hampshire (NH) | $100 | $100/yr |
| New Jersey (NJ) | $125 | $75/yr |
| New Mexico (NM) | $50 | None |
| New York (NY) | $200 | $9/yr |
| North Carolina (NC) | $125 | $202/yr |
| North Dakota (ND) | $135 | $50/yr |
| Ohio (OH) | $99 | None |
| Oklahoma (OK) | $100 | $25/yr |
| Oregon (OR) | $100 | $100/yr |
| Pennsylvania (PA) | $125 | $70/yr |
| Rhode Island (RI) | $150 | $50/yr |
| South Carolina (SC) | $110 | None |
| South Dakota (SD) | $150 | $50/yr |
| Tennessee (TN) | $300 | $300/yr |
| Texas (TX) | $300 | None |
| Utah (UT) | $54 | $18/yr |
| Vermont (VT) | $125 | $35/yr |
| Virginia (VA) | $100 | $50/yr |
| Washington (WA) | $200 | $60/yr |
| West Virginia (WV) | $100 | $25/yr |
| Wisconsin (WI) | $130 | $25/yr |
| Wyoming (WY) | $100 | $60/yr |
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Not legal or tax advice. Estate and inheritance tax is determined by a court or tax authority using your actual filings. Online estimators provide an informal planning figure only. Laws and exemption amounts change every year — always confirm the current rule with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on any number.