LLC Annual Fees by State

The table below shows LLC annual fees by state.

This is up-to-date as of March 2017.

The average LLC annual fee in the US is $101.

Most states call this the Annual Report, however, it has many other names:

– Annual Certificate
– Annual List of Members
– Annual Registration Fee
– Biennial Report
– Biennial Statement
– Business Privilege Tax Return
– Decennial Report
– Franchise Tax Report
– Periodic Report
– and more

Important: Just because certain states have lower fees does not mean you should form there! It could end up costing you a lot more money. You could end up illegally doing business in your home state and having to file 2 LLCs (a Domestic LLC and a Foreign LLC). If you haven’t seen our “best state” video yet, make sure to check it out: What’s the Best state to form an LLC?

What’s the LLC Filing Fee?
​The LLC filing fee is a one-time fee paid to the state to form your LLC.

What’s the LLC Annual Fee?
​The LLC annual fee is an ongoing fee paid to the state to keep your LLC in compliance and in good standing. It’s usually paid every 1 or 2 years, depending on the state. This fee is required, regardless of your LLC’s income or activity. Said another way: you have to pay this. Failure to pay the annual fee will result in the state dissolving (shutting down) your LLC. This is the case in over 90% of the states.

LLC Annual Fees:

State LLCLLC Filing FeeLLC Annual FeeDuePayable To & Form Name
Alabama LLC$183$100 minimum2.5 months after formationAL Department of Revenue, Initial Business Privilege Tax Return
Alaska LLC$250$100Biennial, January 2ndAK Department of CCED, Biennial Report
Arizona LLC$50$0No annual fee + no report dueN/A, N/A
Arkansas LLC$50$150Annual, May 1stAR Secretary of State, Franchise Tax Report
California LLC$70$800 + $20VariousCA Franchise Tax Board, Annual LLC Franchise Tax + Stmt. of Information
Colorado LLC$50$105 month window surrounding
anniversary month
CO Secretary of State, Periodic Report
Connecticut LLC$160$20Annual, anniversary dateCT Secretary of State, Annual Report
Delaware LLC$90$300Annual, June 1stDE Dept. of State, Annual Franchise Tax
Florida LLC$125$138.75Annual, May 1stFL Department of State, Annual Report
Georgia LLC$100$50Annual, April 1stGA Secretary of State, Annual Registration Fee
Hawaii LLC$50$15During quarter of anniversary dateHI Business Registration Division, Annual Report
Idaho LLC$100$0 (must file an information report, no fee though)Annual, anniversary monthID Secretary of State, Annual Report
Illinois LLC$500$250Annual, anniversary monthIL Secretary of State, Annual Report
Indiana LLC$90$50 (by mail) or $31 (online)Biennial, anniversary monthIN Secretary of State, Business Entity Report
Iowa LLC$50$45Biennial, April 1st of odd yearsIA Secretary of State, Biennial Report
Kansas LLC$165$55Annual, April 15thKS Secretary of State, Annual Report
Kentucky LLC$40$15Annual, June 30thKY Secretary of State, Annual Report
Louisiana LLC$100$35Annual, anniversary monthLA Secretary of State, Annual Report
Maine LLC$175$85Annual, June 1stME Secretary of State, Annual Report
Maryland LLC$100$300Annual, April 15thMD State Dept. of Assessments, Personal Property Tax
Massachusetts LLC$500$500Annual, anniversary monthMA Secretary of the Commonwealth, Annual Report
Michigan LLC$50$25Annual, February 15thMI Dept. of LARA, Annual Report
Minnesota LLC$160$0 (must file an information report, no fee though)Annual, December 31stMN Secretary of State, Annual Report
Mississippi LLC$50$0 (must file an information report, no fee though)Annual, April 15thMS Secretary of State, Annual Report
Missouri LLC$105$0No annual fee + no report dueN/A, N/A
Montana LLC$70$20Annual, April 15thMT Secretary of State, Annual Report
Nebraska LLC$105$10Biennial, April 1st of odd yearsNE Secretary of State, Biennial Report
Nevada LLC$75$500$150 due month of filing. $350 annually, anniversary monthNV Secretary of State, Annual List of Members
New Hampshire LLC$100$100Annual, April 1stNH Secretary of State, Annual Report
New Jersey LLC$125$53Annual, anniversary monthNJ Department of Treasury, Annual Report
New Mexico LLC$50$0No annual fee + no report dueN/A, N/A
New York LLC$200$9Biennial, anniversary monthNY Department of State, Biennial Statement
North Carolina LLC$125$200Annual, April 15thNC Secretary of State, Annual Report
North Dakota LLC$135$50Annual, November 15thND Secretary of State, Annual Report
Ohio LLC$99$0No annual fee + no report dueN/A, N/A
Oklahoma LLC$100$25Annual, anniversary monthOK Secretary of State, Annual Certificate
Oregon LLC$100$100Annual, anniversary monthOR Secretary of State, Annual Report
Pennsylvania LLC$125$70Every 10 yearsPA Department of State, Decennial Report
Rhode Island LLC$150$50Annual, September 1st - November 1stRI Secretary of State, Annual Report
South Carolina LLC$110$0No report due unless you file taxes as an S-CorpN/A, N/A
South Dakota LLC$150$50Annual, anniversary monthSD Secretary of State, Annual Report
Tennessee LLC$300$300 minimumAnnual, April 1stTN Secretary of State, Annual Report
Texas LLC$300$0Annual, May 15thTX Comptroller, Public Information Report + Franchise Tax
Utah LLC$70$15Annual, anniversary monthUT Department of Commerce, Annual Report
Vermont LLC$125$35Annual, March 15thVT Secretary of State, Biennial Report
Virginia LLC$100$50Annual, anniversary monthVA Corporation Commission, Annual Report
Washington LLC$180$81Initial $10, within 120 days of filing. $71 annual, anniversary month.WA Secretary of State, Annual Review + Business License Renewal
Washington D.C. LLC$220$300Initial April 1st, then Biennial April 1stDCRA, Initial Report + Biennial Report
West Virginia LLC$100$25Annual, July 1stWV Secretary of State, Annual Report
Wisconsin LLC$130$25Annual, anniversary quarterWI Secretary of State, Annual Report + Business Tax Registration
Wyoming LLC$100$50 minimumAnnual, anniversary monthWY Secretary of State, Annual Report

Video Transcript:

Hey, folks. Matt Horwitz at I hope you’re doing well. Today, we’re going to talk about the LLC annual fees by state, all 50 states. I am referencing a table that we have on our website. I just printed it out to read it to you. This is a little bit ridiculous to make a video about all this stuff, but hey. Some people like videos and it’s easier to consume. I’m going to go a little bit quicker here, because there’s a lot of information to cover. Again, probably 94% to 95% of the states all have an annual report or some iteration of the annual report.

Most of the time, it’s called annual report. Sometimes it’s called an annual certificate, an annual list of members, an annual registration fee, a biennial statement, a business privilege tax return, a decennial report, a franchise tax report, a period report, AKA you have to send the state money every one year, every two years and in Pennsylvania, for example, every 10 years to basically keep your LLC in good standing, and in compliance … This is very serious stuff. Don’t take this lightly. If you do not file your annual report or whatever the requirement is in your state, your state will eventually dissolve AKA shut down your LLC. This is serious business.

Now I’m basically going to quickly go over … For the most part, everyone I’m about to mention is just a fee paid once every year. Now that due date is going to vary. It’s different by every single state. You’re going to have to click through to the website to read this table, because I don’t know if you can see this, but a lot of information. Let’s run for it. Alabama, $100. Alaska, $100. Arizona, $0. Arkansas, $150. California, $800 plus $20. Colorado, $10. Connecticut, $20. Delaware, $300. DC, $300. Florida, $140. Georgia, $50. Hawaii, $15. Idaho, nothing. Well actually, let me stop myself. Some states, even though you pay $0, some … A few states, you don’t have to pay anything or file anything, and those are the good states. Just a few of those. However, there’s a bunch of other states where even though you pay 0, you still have to file a report and some documentation. Again, full details on this table.

Idaho, $0. Illinois, $250. Indiana, $30. Iowa, $45. Kansas, $55. Kentucky, $15. Louisiana, $35. Maine, $85. Maryland, minimum $300. Massachusetts … Oh boy. $500. Massachusetts and California and Nevada are your big boys, wanting $500 and $800 in California. Massachusetts, $500. Michigan, $25. Minnesota, $0. Mississippi, $0. Missouri, $0. Three 0s in a row. Montana, $20. Nebraska, $10. Nevada, $500. New Hampshire, $100. New Jersey, $53. New Mexico, $0. New York, $9. Although New York does have a funny publication requirement. If you need details on that, we do have a video and a post on our website. Again, New York, $9. North Carolina, $200. North Dakota, $50. Ohio, $0. Oklahoma, $25. Oregon, $100. Pennsylvania, $70. However, it’s every 10 years. Again, most of these … I’m not reading off the due dates. Most of these are every year. Some of these are every two years.

Rhode Island, $50. South Carolina, $0. South Dakota, $50. Tennessee, minimum $300. It goes up based on the amount of members your LLC has. Texas, $0. Although they do have a franchise tax document that needs to be filed. Utah, $15. Vermont, $35. Virginia, $50. Washington state, $81. West Virginia, $25. Wisconsin, $25. Wyoming, $50. That’s fun, throwing papers on the floor like that.

Hope this video was helpful for you. If you want all the details about is it every year, is it every other year, is it due on my anniversary month, is it due in April, is it due in June, is it due in January, they’re all due at … It’s all crazy. I wish they would all just make it the same, but they’re all over the board. Hopefully, this is just a quick run through to let you get a feel for what the price is going to be on the annual state renewals that you have to pay every year to your state in order to keep your LLC in compliance and in existence. Hope this video is helpful. Talk to you soon.

Matt Horwitz on LinkedinMatt Horwitz on TwitterMatt Horwitz on Youtube
Matt Horwitz
Founder & Educator at LLC University
Forming an LLC shouldn't be so complicated. Our step-by-step guide will make the process a breeze – and no complex legal jargon! We teach LLC formation (for free) in all 50 states. We're here to help, so reach out with any questions!
Leave a Comment (29) ↓


  1. Nitin Handa February 2, 2017

    I am looking to create 2 LLC’s. I am in CA but as you know CA is very expensive. Can we talk for quick 5 minutes so I pick the right one? If yes, pls suggest a time and no.

    • Matt Horwitz February 2, 2017

      Hi Nitin, sure, we’d be happy to help. How about Friday between 10am – 1pm? If so, give me a ring on 800-241-9066. Thanks.

  2. RD February 5, 2017


    I would like to set up an LLC , i will be doing consulting assignments (and not establishing an office/local presence in any particular state) so i have flexibility in choosing the state in which to incorporate.

    Could you please advice which state to set up the company based on lowest filing cost and recurring annual fees.

    Thanks in advance and best regards

    • Matt Horwitz February 5, 2017

      Hi RD, if you are a US resident, that is incorrect. Just because you don’t have an office location and you do consulting, does not exempt you from state laws of “conducting intrastate business”. That’s a big misconceptions about LLCs. If you form an LLC out of state, you’ll be required to register that LLC as a Foreign LLC in your home state. Now you have 2 LLC filing fees and 2 Annual Reports (if applicable). Having said that, if you are a non-US resident, you can pick any state you’d like :) Popular options for non-US residents are to pick a state where you may actually do business in, a state you visit (to make opening a bank account easier), or a state where you have family and friends. If none of those apply, New Mexico, Delaware, and Wyoming are popular options for non-US residents. Hope that helps! Let me know if you need anything else.

      • JohnA March 18, 2017

        …an interesting and useful discussion! I have also heard that if you are American citizen living abroad (non-US resident) but running a single member US Llc, the moment your entity elects s-corp status, then you must choose “some state” from which to run payroll. Is that actually the case, and if so, then how does one select a state such that state tax liabilities are reduced for both the Llc owner and the s-Corp Llc??? In such situations shouldn’t one run payroll from the state where the LLC was formed in order to reduce possible additional state registrations and annual report fees?

        • Matt Horwitz March 20, 2017

          Hey John, excellent followup questions! In terms of where is best for S-Corp election and payroll, we don’t get too detailed on that, due to the nuances and variations with taxes. I recommend speaking with a few accountants. You might want to use this technique. Apologies I couldn’t be more specific.

  3. George February 20, 2017

    I live in SC and am looking to buy a rental properties (up to 5 properties eventually) in MO. My question is, would I set up a MO LLC for each property? Could I also have another LLC, say for example, a NV LLC to own all the MO LLCs? Would the NV LLC have to register in MO as a foreign entity? Does this seem viable? Thanks.

    • Matt Horwitz February 20, 2017

      Hey George, you can put each property in a MO LLC, or clump them together. MO LLCs are quite affordable, so one property per LLC is an option. MO LLCs also do not have Annual Reports. Yes, you can have an out-of-state LLC own the MO LLCs as a holding company. I saw your other comment on the Best State page ( re: charging order protection. In that case, I’d take a look at a Wyoming LLC owning your Missouri LLCs. If the out-of-state LLC is just holding the MO LLCs, it does not need to register as a Foreign LLC in MO. Hope that helps.

  4. Talo February 22, 2017

    Hi Matt, I’m looking to form an LLC in Florida and I’m trying to decide if filing an LLC through Legal zoom or doing it myself would be more cost effective. I like the idea of legal zoom to save time but do they include all of my state and city filing fees into the overall cost? If so how much will that be? And going forward will I have to file my state and city fees on my own or does legal zoom handle all of this and you pay them a yearly or monthly fee for their service? Thanks you for all of your videos and everything you do. Is much appreciated, especially for all us start ups that are on a tight budget:)

    • Matt Horwitz February 22, 2017

      Hey Talo, thank you for the kind words! When you say state and city fees (that could possibly be recurring), are you only talking about LLC fees? If so, there are no LLC fees paid to a city to form. You pay a one-time fee (not monthly or recurring) to the state. Might you be referring to taxes or something else? LegalZoom’s pricing includes the state filing fee. It’ll be more cost-effective to file yourself of course, but it does take more time, so it’s a trade off. Hope that helps! Let me know if you need anything else.

  5. Kim March 2, 2017

    What happens of you miss the deadline to renew in the state of louisiana?

    • Matt Horwitz March 2, 2017

      Hey Kim, each state has different penalties. Louisiana’s is as follows: if you do not file your Annual Report by your anniversary date, the state will mark your LLC as “not in good standing”. If you don’t file your Annual Report for 3 years, the state will administratively revoke (shut down) your LLC. Hope that helps.

  6. Jeromy March 15, 2017

    I am looking to form a LLC in Michigan, but will be doing work outside of the state, more than likely in Indiana and Illinois, but the cost in Michgan is much less, do I have to file for LLC in those states as foreign being that my home office will be in Michigan? Thanks for the help, love the videos

    • Matt Horwitz March 15, 2017

      Hi Jeromy, I’d form the LLC in MI to start, and then dig into what constitutes “doing business” in Indiana and Illinois. “Doing business” can be a bit gray at times, but here are the relevant statutes. Illinois: 805 ILCS 5/13.75 (2014). Indiana: Indiana Code 23-1-49-1 (2014). Hope that helps!

  7. CKGOOD March 16, 2017

    Hello Matt,
    I will have 2 companies for buying, selling & renting property in 2 states; NJ & FL(to start). Should I LLC in both states ie., do I HAVE to? And/Or can I go with one of the cheaper states on your list, like PA, OH or AZ?
    FYI last year I filed one of the companies in WY Feb 2016 but with job loss, haven’t even done the renewal/annual report yet this year. However, I do plan on rectifying fees, then discontinuing it there based on what you say.

    • CKGOOD March 16, 2017

      I have not done business on either but am countering an offer for my 1st flip property in NJ & the 2nd here in FL. As well, I moved here from NJ to FL July 2016. I just watched your ‘best state’ video so thanx. However, should I file in FL as domestic “AND” in NJ as foreign or “ONLY” in FL is fine?
      So Confused!
      Thanx for your help in advance!

      • Matt Horwitz March 17, 2017

        Hey CKGOOD, since you’re doing business in NY and FL, you can either form a domestic LLC in both states, or form a FL LLC and register it is a Foreign LLC in NJ. Hope that helps!

    • Matt Horwitz March 17, 2017

      Hey CKGOOD, when engaging in real estate investing, you are legally doing business in that state, so you are supposed to form the LLC in the state where the property is located. A more advanced option is to form an LLC in a state with stronger asset protection (like Wyoming), then have your Wyoming LLC own both your NJ LLC and your FL LLC.

  8. Thomas March 23, 2017

    Hi Matt,

    Thanks for posting this. I am asked to do a corp-to-corp with a company in Indiana. I live in IL (close to the boarder). Should I form in IL or IN? IN looks much cheaper.
    Thank You in advance.

    • Matt Horwitz March 23, 2017

      Hi Thomas, if you’re living in, doing business out of, and paying states taxes in Illinois, you’re supposed to form your LLC there. Forming in Indiana instead is a bit gray, but is done by some. By the books though, and what we recommend, is to form in the state where you are actually doing business. From what you’ve provided, it sounds like you’re doing business out of Illinois. Don’t ask us why their fees are so high. I know it’s a bummer :(

      If anyone else is reading this, a “corp-to-corp LLC” (or other entity type), is when an employer offers (or prefers) to pay your LLC instead of you personally. This allows them to pay you as an independent contractor (reported on a 1099) instead of an employee (reported on a W2).

  9. Leah March 30, 2017

    Very helpful post! Thank you! I have a website that I want to make an LLC for personal asset protection. I live in California, but that $800 annual fee is really high for how much revenue my site generates. Can I form in, say, Arizona and avoid the California annual fee? Or would I end up having to pay the California fees anyway?

    • Matt Horwitz March 30, 2017

      You’re very welcome Leah! I hear you… the cost of doing business in California is high, but sounds to me like you are doing business there, so yes, you’d end up paying the CA fees anyway. It’ll actually cost you more if you form out of state, since you’ll then be required to file a Foreign LLC in California, as well as fees in the formation state, and possible Registered Agent fees in the formation state as well. I recommend these two articles as followups for more information: Domestic LLC vs Foreign LLC and what is doing business in California. Hope that helps! Let me know if you need anything else.

  10. Autumn Wind March 31, 2017

    Hello Matt,

    I’m from Sri Lanka & a non-USA resident .

    I need to start an eCommerce site. Without EIN how I supposed to pay sales taxes?

    What is the suitable state, which has the lower annual maintaining cost, when registration of an LLC is compulsory?

    Thanks for publishing this article.

    • Matt Horwitz March 31, 2017

      Hey Autumn, you can obtain an EIN, even if you don’t have a US social security number, by mailing or faxing (we recommend fax) Form SS-4 to the IRS and on line 7B write “Foreign”. But make sure only to apply for the EIN after your LLC has been approved. Regarding which state is best, we’re unable to tell you which exact one to go with, but most of our international filers choose the state in the US where they are actually doing business. If they are not physically doing business in any US state, Delaware and Wyoming are popular choices for non-US citizens and non-US residents. Delaware is $90 to form, then $300 every year. Wyoming is $100 to form, then $50 every year. I hope that helps!

      • Autumn Wind April 7, 2017

        Hello Matt,

        I will not be presenting physically in Wyoming, in the immediate future. I’m writing from Sri Lanka.

        Can I register my business as a LLC , remotely?
        Can I pay taxes to IRS remotely?


        • Matt Horwitz April 7, 2017

          Hi Autumn, yes, you can. You can register the Wyoming LLC remotely. They have online filing. And yes, most taxes can be paid electronically, but you’ll want to double-check with an accountant, just to be sure. Hope that helps.

  11. Chris April 26, 2017

    Aloha Matt! I am looking at starting an LLC staffing company here in Hawaii. I know that I will be moving next year, I am not sure to which state yet. I know I can move my LLC by filling out a foreign LLC form. Which state will I have to pay (if any) annual fees to? Thanks!

    • Matt Horwitz April 26, 2017

      Aloha Chris! There are actually 3 ways to move an LLC (depending on the state), but the 2 most common are to dissolve the Hawaii LLC and then form a new LLC in the new state. The second option is to register your Hawaii LLC as a Foreign LLC in the state. If you file a Foreign LLC registration, you still have to remain in good standing in Hawaii and keep the Hawaii LLC active… meaning, you’ll pay Annual Report fees in both states, and depending on what your accountant says, you may need to file a state-level tax return with the Hawaii Department of Taxation and apportion your income to your new state. Hope that helps a bit. I know it’s a little complicated. Feel free to send us an email and leave your phone number. I can explain better by phone if that’s helpful.

  12. Jay April 29, 2017

    Hi Sir,
    I am a physician working as an independent contractor, payment via 1099. I am working in Illinois currently. I want to set up an LLC however I will be remaining in IL for another 2 months then moving to PA. I would like to take advantage of the tax benefit for those 2 months without paying double fees. I have an address in PA, can I set up in PA and use the EIN to get paid for the 2 months then move to PA. Essentially make the PA LLC and provide services in IL. It’s a consulting service, I provide medical care. Please let me know. Thanks


Leave a Comment