2026 LLC Cost Index

Notes by state

• Alabama (flagged): Recurring fee varies (no firm figure in our data). Not ranked. Alabama LLCs file the Business Privilege Tax return instead of an annual report; the tax varies with net worth, and an LLC whose tax is $100 or less has no filing requirement.
• Arizona: Newspaper publication is required in some cases; its cost varies and is not included.
• California: Year 1 includes the $800 minimum annual tax, due by the 15th day of the 4th month after filing. Year 1 includes the $20 initial Statement of Information (due within 90 days); it is the first of the five counted over 10 years. California's separate LLC fee for California income of $250,000 or more is not included.
• Delaware: Includes the flat $400 Annual LLC Tax every year.
• Florida: The formation fee includes the state's $25 registered agent designation fee (not a paid agent service).
• Georgia: Fees include the state's $10 service charge.
• Hawaii: We use the $15 report fee shown on our Hawaii page; the state lists $12.50 when filed online.
• Illinois: Series LLCs pay $50 more per series (not included).
• Louisiana: The formation fee includes the Initial Report.
• Michigan: By law the $25 fee drops to $15 for statements paid after Sept. 30, 2027; we count $25 for all 10 years, so the real total will be lower.
• Montana: The $20 report fee is waived for on-time filings in 2026 and 2027; we count $20 for all 10 years, so the real total can be lower.
• Nebraska: Includes the $25 online proof-of-publication filing; newspaper publication costs are not included (they vary). A February 2025 Secretary of State release also quoted $28 for online filing; we use the $25 statutory fee.
• Nevada: The formation fee includes the $150 Initial List and $200 State Business License; the yearly $350 is the annual list plus license.
• New Hampshire: The state adds a $2 online handling charge to the formation filing and the annual report (not included).
• New York: Includes the $50 Certificate of Publication; newspaper publication costs are not included (they vary).
• North Carolina: We use the $200 report fee; filed online it is $203 by card or $202 by ACH.
• Pennsylvania: LLCs with a not-for-profit purpose pay $0 for the annual report.
• Rhode Island: Includes the flat $400 Annual Charge every year. An LLC taxed as a corporation pays Rhode Island corporate tax instead (also $400 minimum).
• Tennessee: The $300 annual fee is a minimum; it can be higher. Includes the flat $100 Franchise Tax minimum every year. Formation and annual report fees are $50 per member with a $300 minimum ($3,000 maximum); the franchise tax is the $100 minimum (it rises with net worth), and excise tax on income is not included.
• Texas: The $0 report fee applies for LLCs at or below the $2.65 million no-tax-due threshold (2026 reports); above it, franchise tax is owed based on revenue. Above the threshold, franchise tax is owed based on revenue (not included).
• Washington: Assumes the initial report is filed free with the Certificate of Formation ($10 if filed later).
• West Virginia: From July 1, 2026, an LLC with five consecutive on-time reports can elect a $50 biennial report instead.
• Wyoming: The $60 annual fee is a minimum; it can be higher. The license tax is the greater of $60 or $0.0002 per dollar of Wyoming assets.

How we calculated it

First-year cost = the state's online LLC formation fee (where online and paper fees differ) + any one-time state fee tied to forming + any recurring state fee that every new LLC owes within 12 months of filing, no matter which month it forms. Only California has recurring fees in that window in our data: the $800 minimum annual tax and the $20 initial Statement of Information. In most other states the first report or tax payment comes due around the first anniversary or in the calendar year after formation, so it falls in year 2 for an LLC formed early in the year. In states with one fixed calendar due date, an LLC formed late in the year can owe its first report within 12 months; the 10-year cost counts it either way.

10-year cost = formation fee + one-time state fees + annual report fees × 10 + biennial (every-two-years) report fees × 5 + flat annual state LLC taxes × 10. The exact number of filings in any 10-year window depends on your formation date, so this is a standard count, not a calendar projection.

Each year after = the recurring report fee (biennial fees halved) plus any flat annual state LLC tax. It is the same “yearly cost” shown on our fee table.

Included

• State formation filing fees (Articles of Organization or Certificate of Formation) for a domestic LLC, including fees the state bundles into formation (for example Nevada's Initial List and State Business License, and Florida's $25 registered agent designation fee).
• Recurring annual or biennial report fees.
• Flat annual state LLC taxes and minimum taxes that don't depend on revenue: California's $800 minimum annual tax, Delaware's $400 annual LLC tax, Rhode Island's $400 annual charge and Tennessee's $100 franchise tax minimum.
• One-time state fees tied to publication where our data has a firm state fee: New York's $50 Certificate of Publication and Nebraska's $25 online proof-of-publication filing.

Excluded

• Registered agent services and any other paid service.
• Newspaper publication costs (New York, Nebraska and, outside Maricopa and Pima counties, Arizona). They vary by county and newspaper.
• Taxes and fees that depend on revenue, income, net worth or assets above the minimum: for example California's separate LLC fee for California income of $250,000 or more, Texas franchise tax above the no-tax-due threshold, Tennessee excise tax and franchise tax above the minimum, and Alabama's Business Privilege Tax.
• Federal and state income taxes, local business licenses, expedited filing, paper-filing surcharges, late penalties, amendments, and foreign (out-of-state) LLC registration.

Assumptions

• A single-member, domestic LLC filing online on time, at the fee in our data on each state's last-checked date. Where a fee is a minimum (Tennessee, Wyoming) or applies only below a threshold (Texas), the row's note says so and we use the minimum.
• We don't project future fee changes. Changes we already know about are noted on the row (for example Michigan's scheduled drop to $15 and Montana's temporary waiver), and in those states the real total can be lower.
• Each row shows the date we last checked that state against official sources.

Flagged rows

Alabama: Alabama LLCs file the Business Privilege Tax return instead of an annual report; the tax varies with net worth, and an LLC whose tax is $100 or less has no filing requirement. The table shows the $200 formation fee only, and the row is not ranked.

Spot an error? Email team@llcannualfees.com with the state and a link to the official source. See our methodology for how we check each state. This index covers state filing fees only. It is general information, not legal or tax advice.

Cite this data

The index and CSV are free to use under CC BY 4.0. Please credit LLC Annual Fees and link to this page:

LLC Annual Fees, “2026 LLC Cost Index,” LLCAnnualFees.com, data as of October 19, 2026, https://llcannualfees.com/llc-cost-index/. Licensed under CC BY 4.0.

Download the CSV (51 rows, one per state plus DC).