Where will you form the LLC, and where will it actually work? Compare known state charges in the first year and later years. This calculator covers all 50 states and DC. It does not decide whether your activities legally require foreign registration.
How to read the estimate
Choose the formation state and actual operating states. The calculator will show a known-charge subtotal only; variable taxes, a possible foreign registration, services and filing-method fees stay separate.
State fee cards and sources
Each amount is linked to the official source and its own check date. All amounts are USD. These are standard domestic LLC scenarios; conditions and timing matter.
States A-D
Alabama
Formation
Certificate of Formation: $200
$200 filing fee. A $25 name reservation is required first. Official source - reviewed October 1, 2026
Annual charges
Secretary of State annual report (not accepted from LLCs): $0
Annual reports are accepted only from corporations and professional corporations. Official source - reviewed October 1, 2026
Timing: No Secretary of State annual report.
Alabama business privilege tax is separate; no return is required when the calculated tax is $100 or less.
Required name reservation: $25 by paper request or $28 online. This initial charge is separate from the $200 formation filing. Official source - checked October 5, 2026.
Alaska
Formation
Online Articles of Organization: $250
$250. Official source - reviewed October 1, 2026
Every two years
Biennial report: $100
$100 every two years. Official source - reviewed October 1, 2026
Timing: Biennial report due January 2 in the year matching the entity creation year (even or odd). The initial report is free.
Arizona
Formation
Base formation filing: $50
$50 regular filing. Expedited processing is $85 in total, and publication outside Maricopa and Pima counties costs extra. Official source - reviewed October 1, 2026
Annual charges
Annual report (not required for LLCs): $0
No annual report or annual fee for LLCs at the Corporation Commission. Changes cost $5. Official source - reviewed October 1, 2026
Timing: No annual report. Publication within 60 days of filing unless the agent is in Maricopa or Pima county.
Arkansas
Formation
Online Certificate of Organization: $45
$45 online; $50 on paper. Official source - reviewed October 1, 2026
Annual charges
Franchise tax report: $150
$150 annual LLC franchise tax report and payment. Official source - reviewed October 1, 2026
Timing: Franchise tax report due on or before May 1 each year.
California
Formation
Articles of Organization: $70
State filing only. Official source · checked September 29, 2026
Initial filings
Initial Statement of Information: $20
Due within 90 days of initial registration; subsequent statements every two years. Official source · checked September 29, 2026
Annual charges
Annual LLC tax: $800
Generally applies to 2026 formations, including first tax year. Exceptions and income-based fee need separate review. Official source · checked September 29, 2026
Every-two-year filings
Statement of Information (every two years after initial statement): $20
Not a fixed annual fee; shown separately from the annual tax. Official source · checked September 29, 2026
Timing: Initial $20 statement within 90 days, then every two years. Annual tax generally due 15th day of fourth month. The $800 subtotal models ordinary 2026 tax; eligible first taxable years beginning 2027-2029 use $400 instead.
Eligible first taxable years beginning in 2027-2029 use a $400 first-year annual tax under current law, rather than $800. Formation year alone does not establish eligibility. Read the tax update.
Colorado
Formation
Online formation filing: $50
Ordinary Articles of Organization $50 online. Official source - reviewed September 30, 2026
Annual charges
Periodic report: $25
Annual periodic report $25. $50 late penalty separate; first anniversary cycle applies. Official source - reviewed September 30, 2026
Timing: Annual reporting month on SOS entity summary, normally formation anniversary; file within two months before/after that month.
Connecticut
Formation
Certificate of Organization: $120
$120 filing fee, including the statutory agent appointment. Official source - reviewed October 1, 2026
Annual charges
Annual report: $80
$80 annual report, filed online. Official source - reviewed October 1, 2026
Timing: Annual report filed online each year from January 1 to March 31.
Delaware
Formation
Certificate of Formation: $110
Standard domestic LLC. Official source · checked September 29, 2026
Annual charges
Annual LLC tax: $400
No LLC annual franchise-tax report; no proration, due June 1 for prior year when active in any part of tax year. Official source · checked September 29, 2026
Timing: Annual tax due June 1 for the prior year; no proration.
District of Columbia
Formation
Certificate of Organization: $99
$99. Official source - reviewed October 1, 2026
Every two years
Biennial report: $300
$300 every two years; the late fee is $100. Official source - reviewed October 1, 2026
Timing: First biennial report due April 1 of the calendar year after registration, then every two years.
States E-M
Florida
Formation
Articles and registered-agent designation: $125
$100 Articles plus required $25 agent designation. Official source · checked September 29, 2026
Annual charges
Annual report: $138.75
First report due January 1-May 1 of the calendar year after formation/effective date; late fee extra. Official source · checked September 29, 2026
Timing: Annual report: next calendar year; ordinarily by May 1.
Annual report fee checked October 5, 2026.
Georgia
Formation
Online formation filing: $100
Online formation $100; mail/in-person $110. Optional expedite and services separate. Official source - reviewed September 30, 2026
Annual charges
Annual registration: $60
Annual registration $60; first following calendar year. $25 late penalty not included. Official source - reviewed September 30, 2026
Timing: First annual registration Jan 1-April 1 of the calendar year after formation; same yearly window thereafter.
Hawaii
Formation
Articles of Organization: $50
$50. Expedited review adds $25. Official source - reviewed October 1, 2026
Annual charges
Annual report: $15
$15. Expedited review adds $25. Official source - reviewed October 1, 2026
Timing: Due at the end of the quarter of the registration month. No report in the year of registration.
Idaho
Formation
Certificate of Organization: $100
$100 base filing fee. A paper form adds $20 for manual processing and expedited service adds $40. Official source - reviewed October 1, 2026
Annual charges
Annual report: $0
No state fee, but the report is required each year. Official source - reviewed October 1, 2026
Timing: Due before the end of the month in which the LLC was formed, starting one year after formation.
Illinois
Formation
Ordinary formation filing: $150
Ordinary non-series LLC $150. Series-capable $400; processor/expedite fees separate. Official source - reviewed September 30, 2026
Annual charges
Annual report: $75
Ordinary annual report $75; processor, series-specific and late charges separate. Official source - reviewed September 30, 2026
Timing: Annual report before the first day of the formation-anniversary month; first annual cycle in the following year.
Indiana
Formation
Formation filing fee subtotal: $95
$75 electronic filing plus $20 enhanced access = $95 fee subtotal; transaction processing excluded. Paper formation is $100. Official source · Enhanced-access fee rule - reviewed October 1, 2026
Every two years
Biennial business entity report: $32
INBiz lists $32 online or $50 paper every two years; not an annual charge. Official source - reviewed October 1, 2026
Timing: First entity report two years after formation; then every other year in the formation month. Check the business record for the exact date.
Iowa
Formation
Certificate of Organization: $50
$50. Official source - reviewed October 1, 2026
Every two years
Biennial report: $30
$30 online or $45 on paper, every two years. Official source - reviewed October 1, 2026
Timing: Biennial report due in odd-numbered years by April 1.
Kansas
Formation
Online Articles of Organization: $85
$85 online; $90 on paper. Official source - reviewed October 1, 2026
Every two years
Information report: $90
$90 online or $110 on paper, every two years. Official source - reviewed October 1, 2026
Timing: Information report every two years: even-year formations file in even years and odd-year formations in odd years, due April 15.
Kentucky
Formation
Articles of Organization: $40
$40 filing fee. Official source - reviewed October 1, 2026
Annual charges
Annual report: $15
$15 annual report. Official source - reviewed October 1, 2026
Timing: Annual report due by June 30 each year.
Louisiana
Formation
Articles of Organization: $125
$125 from October 1, 2026. Online filing adds a $5 state service charge. Official source - reviewed October 1, 2026
Annual charges
Annual report: $35
$35 from October 1, 2026. Official source - reviewed October 1, 2026
Timing: Annual report due on or before the anniversary date of organization.
Maine
Formation
Certificate of Formation: $175
$175. Official source - reviewed October 1, 2026
Annual charges
Annual report: $85
$85 for a domestic LLC. Official source - reviewed October 1, 2026
Timing: Annual report due June 1.
Maryland
Formation
Base formation filing: $100
Standard paper filing $100; expedited $150 and same-day service cost more. Paid online filings add a 3% technology fee. Official source - reviewed October 1, 2026
Annual charges
Annual report: $300
$300 annual report before any approved MarylandSaves waiver or online technology fee; personal property tax is separate. Official source - reviewed October 1, 2026
Timing: First report April 15 of the year after formation; then April 15 annually.
Massachusetts
Formation
Base formation filing: $500
$500 base certificate filing. Electronic or fax filing at a $500 subtotal adds $20 expedited service. Official source - reviewed October 1, 2026
Annual charges
Annual report: $500
$500 base annual report. Electronic or fax filing adds $20 at a $500 subtotal. Corporate excise, if applicable, is separate. Official source - reviewed October 1, 2026
Timing: First report on or before the first certificate-filing anniversary, then on that anniversary each year.
Michigan
Formation
Base formation filing: $50
$50 ordinary LLC articles; optional expedited service excluded. Official source - reviewed October 1, 2026
Annual charges
Annual statement: $25
$25 ordinary LLC annual statement. A post-September formation skips the next February 15 statement. Official source - reviewed October 1, 2026
Timing: February 15 annually after formation, except a formation after September 30 skips the immediately following February 15.
Minnesota
Formation
Articles of Organization (by mail): $135
$135 by mail; $155 in person or online. Official source - reviewed October 1, 2026
Annual charges
Annual renewal: $0
Free for most entity types when filed on time. Reinstatement after dissolution has a fee. Official source - reviewed October 1, 2026
Timing: Renewal due by December 31 each year.
Mississippi
Formation
Certificate of Formation: $50
$50 filing fee. A name reservation is $25. Official source - reviewed October 1, 2026
Annual charges
Annual report: $0
The filing fee is $0, but the report is required and must be filed online. Official source - reviewed October 1, 2026
Timing: Annual report due by April 15 each year, filed online.
Missouri
Formation
Online formation filing: $50
$50 online; $105 on paper. A name reservation is $25. Official source - reviewed October 1, 2026
Annual charges
Annual report (not required for LLCs): $0
The Secretary of State says LLCs do not file an annual report. Official source - reviewed October 1, 2026
Timing: No annual report.
Montana
Formation
Articles of Organization: $35
$35, plus $50 for each series member named in a series LLC. Official source - reviewed October 1, 2026
Annual charges
Annual report: $0
No fee when filed before April 15; $35 after April 15. Official source - reviewed October 1, 2026
Timing: File the annual report before April 15 each year.
States N-Z
Nebraska
Formation
Online Certificate of Organization: $100
$100 online; $110 in office. Official source - reviewed October 1, 2026
Every two years
Biennial report: $25
$25 filed electronically or $30 on paper, every two years. Official source - reviewed October 1, 2026
Timing: Biennial report due in odd-numbered years by April 1; delinquent after June 16.
Nevada
Formation
Articles of Organization: $75
Ordinary domestic LLC. Official source · checked September 29, 2026
Initial list: $150
Required initial list. Official source · checked September 29, 2026
Initial business license: $200
Ordinary nonexempt LLC. Official source · checked September 29, 2026
Annual charges
Annual list: $150
Ordinary nonexempt LLC. Official source · checked September 29, 2026
Annual business license renewal: $200
Ordinary nonexempt LLC. Official source · checked September 29, 2026
Timing: First annual list by the end of the formation anniversary month the following year, then annually; license renewal follows the list cycle. Check an approved alternative date.
New Hampshire
Formation
Certificate of Formation: $100
$100. Electronic payments add a $2 handling charge. Official source - reviewed October 1, 2026
Annual charges
Annual report: $100
$100 annual report and filing fee; the late fee is $50. Official source - reviewed October 1, 2026
Timing: Due by April 1 each year following the year of registration.
New Jersey
Formation
Base formation filing: $100
$100 certificate of formation on the fee schedule updated July 1, 2026. Expedited service costs extra. Official source - reviewed October 1, 2026
Annual charges
Annual report: $75
$75 annual report, plus $3 for a card or $0.50 for an e-check online. Taxes are separate. Official source - reviewed October 1, 2026
Timing: Annual report by the last day of the formation month each year.
New Mexico
Formation
Articles of Organization: $50
$50 filed online through the business portal. Official source - reviewed October 1, 2026
Timing: No Secretary of State annual report is listed for LLCs.
New York
Formation
Articles of Organization: $200
Publication in two newspapers for six weeks and $50 Certificate of Publication generally also required. Official source · checked September 29, 2026
Initial filings
Certificate of Publication: $50
Newspaper costs vary by county and are not included in the subtotal. Official source · checked September 29, 2026
Every-two-year filings
Biennial Statement: $9
Due in formation month every two years. State LLC tax filing fee can apply depending on tax classification and NY-source activity. Official source · checked September 29, 2026
Timing: Publication within 120 days; biennial statement in formation month every two years.
Annual tax filing fee
IT-204-LL may apply to covered LLCs, from $25 to $4,500 based on classification and New York-source receipts. Variable; not included in the subtotal. Official source - reviewed October 1, 2026
North Carolina
Formation
Base formation filing: $125
$125 Articles of Organization. Expedited filing adds $100 or $200, and online card payments add $3. Official source - reviewed October 1, 2026
Annual charges
Annual report: $200
$200 annual report, or $203 online by card. Taxes are separate. Official source - reviewed October 1, 2026
Timing: First report April 15 of the year after the articles take effect; then April 15 annually.
North Dakota
Formation
Registration: $135
$135 to register a domestic LLC. Official source - reviewed October 1, 2026
Annual charges
Annual report: $50
$50 for a domestic LLC. Official source - reviewed October 1, 2026
Timing: Due November 15; the first report is due the year after the calendar year of registration.
Ohio
Formation
Articles of Organization: $99
Standard domestic LLC. Official source · checked September 29, 2026
Timing: Ohio ordinary LLCs do not file a general annual/biennial SOS report; other taxes and permits may apply.
Oklahoma
Formation
Articles of Organization: $100
$100 filing fee. Official source - reviewed October 1, 2026
Annual charges
Annual certificate: $25
$25 annual certificate, due on the anniversary date. Official source - reviewed October 1, 2026
Annual agent fee: $40
Listed on the Secretary of State fee schedule for Oklahoma and foreign LLCs. Official source - reviewed October 1, 2026
Timing: Annual certificate due on the anniversary date, with a 60-day grace period.
Oregon
Formation
Articles of Organization: $100
$100 filing fee. Official source - reviewed October 1, 2026
Annual charges
Annual renewal: $100
$100 annual renewal. Official source - reviewed October 1, 2026
Timing: Renewal due on the anniversary date of the original filing.
Pennsylvania
Formation
Base formation filing: $125
$125 Certificate of Organization. Expedited service adds $100, $300 or $1,000. Official source - reviewed October 1, 2026
Annual charges
Annual report: $7
$7 annual report. Taxes and registered office provider fees are separate. Official source - reviewed October 1, 2026
Timing: First annual report the year after formation, filed between January 1 and September 30; then every year.
Rhode Island
Formation
Articles of Organization: $150
$150. Official source - reviewed October 1, 2026
Annual charges
Annual report: $50
$50, plus a $2.50 enhanced access fee online. The $25 late penalty applies from June 1. Official source - reviewed October 1, 2026
Timing: File each year from February 1 to May 1, excluding the year of formation.
South Carolina
Formation
Articles of Organization: $110
$110 filing fee. Amendments are also $110. Official source - reviewed October 1, 2026
Timing: No Secretary of State annual report is listed for LLCs.
South Dakota
Formation
Online Articles of Organization: $150
$150 online; $165 on paper. Official source - reviewed October 1, 2026
Annual charges
Annual report: $55
$55 online or $70 on paper; the late fee is $55. Official source - reviewed October 1, 2026
Timing: Due the first day of the anniversary month of the original filing, every year.
Tennessee
Formation
Formation filing minimum: $300
Minimum $300 for up to six members; $50/member, maximum $3,000. Payment convenience fee separate. Official source - reviewed September 30, 2026
Annual charges
Annual report minimum: $300
Minimum $300 for up to six members; $50 for each additional member, maximum $3,000. Official source - reviewed September 30, 2026
Franchise and excise tax: Variable; not included
Separate variable liability; $100 minimum franchise tax for taxable entities. Exemptions need review. Official source - reviewed September 30, 2026
Timing: Annual report due first day of fourth month after recorded fiscal-year close; April 1 for December close.
Texas
Formation
Certificate of Formation: $300
Standard domestic LLC formation; card convenience fee can add 2.7%. Official source · checked September 29, 2026
Annual charges
Franchise tax: Variable; not included
Amount depends on annualized revenue and status. At or below the 2026 no-tax-due threshold, PIR/OIR may still be required. Official source · checked September 29, 2026
Timing: First franchise report cycle May 15 of the year after becoming subject to tax, then May 15 annually; follow Comptroller exceptions and calendar rules.
Utah
Formation
Certificate of Organization: $59
$59 processing fee. Official source - reviewed October 1, 2026
Annual charges
Annual renewal: $18
$18 including a $5 surcharge. Official source - reviewed October 1, 2026
Timing: Renewal due one year from the registration date, then annually.
Vermont
Formation
Articles of Organization: $155
$155. Official source - reviewed October 1, 2026
Annual charges
Annual report: $45
$45 for a domestic LLC. Official source - reviewed October 1, 2026
Timing: Due within three months after the fiscal year end.
Virginia
Formation
Base formation filing: $100
$100 ordinary domestic LLC filing, online or paper; optional services excluded. Official source - reviewed October 1, 2026
Annual charges
Annual registration: $50
$50 annual registration fee; no SCC LLC annual report. Official source - reviewed October 1, 2026
Timing: First payment at the end of the formation month in the following year; then annually in that month. Check the SCC record for an adjusted due date.
Washington
Formation
Base formation filing: $180
$180 Certificate of Formation plus an online processing fee. Expedited service adds $100. Official source - reviewed October 1, 2026
Annual charges
Annual report: $70
$70 annual report, plus $25 if filed late. Business license and taxes are separate. Official source - reviewed October 1, 2026
Timing: Annual report by the last day of the formation month each year; initial report within 120 days of formation unless filed with the certificate.
West Virginia
Formation
Articles of Organization: $100
$100 on Form LLD-1. Official source - reviewed October 1, 2026
Annual charges
Annual report: $25
$25. State law lets an entity elect biennial reporting for $50 every two years. Official source - reviewed October 1, 2026
Timing: File January 1 to June 30 each year, starting the year after the calendar year of registration.
Wisconsin
Formation
Online formation filing: $130
Online $130; paper $170. Optional expedite and paid agent are separate. Official source - reviewed September 30, 2026
Annual charges
Annual report: $25
Domestic annual report $25 online or $40 on paper. First due the year after formation. Official source - reviewed September 30, 2026
Timing: First annual report in the calendar year after formation, due at the end of the formation-anniversary quarter.
Online formation fee checked October 5, 2026.
Wyoming
Formation
Articles of Organization: $100
Standard domestic LLC. Official source · checked September 29, 2026
Annual charges
Annual report/license tax: $60
Minimum $60 or 0.0002 of Wyoming assets, whichever is higher; any amount above minimum is not included in subtotal. Official source · checked September 29, 2026
Timing: Annual report due first day of formation anniversary month each year.
Common questions
Does a customer in another state mean I must register there?
Not by itself. Where people work, an office or property can change the answer. Check the out-of-state client guide and that state's foreign-registration rules.
Is the first-year subtotal my total cost?
No. It includes only known state fees shown here. Variable state taxes, county charges, newspaper publication, other-state registration and optional services may be additional.
Why is a biennial report outside the annual subtotal?
A filing due every two years is not an annual charge. Its amount and schedule are shown separately, so it is not incorrectly counted every year.
Does an eligible owner have to buy a registered-agent service?
Not necessarily. Agent eligibility and an in-state address vary by state; a paid service is optional when a qualified agent can serve. See the registered-agent guide.
General information, not legal, tax or filing advice. Fee records were checked September 29, 2026; verify before you file. A confirmed foreign registration may carry extra reports and taxes that are not included here.