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Cheapest states to form an LLC: state fees over 3 years

Updated 17 Oct 2026 · LLCTally

Facts checked on

The state fees of an LLC over its first three years range from a few dozen dollars to more than 3,000 dollars. The figures below add the formation fee, the yearly or two-yearly reports and any fixed yearly tax, filing yourself, from the official sources in the table.

The lowest totals

Among the states whose fees we could read in full, the lowest three-year totals are:

Montana has the lowest formation fee we read, 35 dollars [70], but its two official fee pages disagree on the annual report: waived when filed before April 15 [71], or 20 dollars [70].

The highest totals

The state you form in is not the whole cost

Where an LLC does business can matter as much as where it is formed. California’s annual tax applies to every LLC that is doing business or organized in California [14], including an LLC formed in a cheaper state that does business in California. California’s form to register an LLC formed in another state, LLC-5, costs 70 dollars [15]. Texas charges 750 dollars to register an LLC formed elsewhere [109], Florida 125 dollars [141].

This page compares fees. It does not say where to form an LLC: that depends on where the business operates and on rules this site does not cover. The total for any state, with or without a formation service, is in the calculator.

ProductFormation feeReport feeReport frequencyFixed annual state tax
California LLC70 USD [13]20 USD [13]biennial [13]800 USD [14](annual LLC tax to the Franchise Tax Board)
Colorado LLC50 USD [17]25 USD [17]annual [18]not documented
Delaware LLC110 USD [25]not documentednone [26](no annual report for LLCs: an annual tax instead)400 USD [26](annual LLC tax, due June 1 for the previous year)
Hawaii LLC50 USD [35]15 USD [35]annual [36]not documented
Idaho LLC100 USD [40]0 USD [142](Idaho Code 30-21-214: no fee)annual [143]not documented
Iowa LLC50 USD [38]30 USD [38](online; 45 on paper)biennial [38]not documented
Kentucky LLC40 USD [47]15 USD [47]annual [48]not documented
Massachusetts LLC500 USD [51]500 USD [52]annual [52]not documented
Michigan LLC50 USD [59]25 USD [60]annual [60]not documented
Mississippi LLC50 USD [68]0 USD [68]annual [69]not documented
Nebraska LLC100 USD [76](online; 110 in office)30 USD [77](paper form; the online fee was not verified)biennial [78]not documented
Nevada LLC75 USD [85]150 USD [85]annual [86]200 USD [86](State Business License, renewed with the Annual List)
Pennsylvania LLC125 USD [94]7 USD [94]annual [95](annual reports from 2025, replacing the decennial report)not documented
Rhode Island LLC150 USD [96]50 USD [97]annual [97]400 USD [98](annual charge, not pro-rated, due even without activity)
Tennessee LLC300 USD [103](up to 6 members; 50 per member, maximum 3,000)300 USD [104](up to 6 members; 50 per member, maximum 3,000)annual [103]100 USD [105](minimum franchise tax; more with Tennessee net worth)
Utah LLC59 USD [153]18 USD [153](annual renewal; includes a portal surcharge)annual [110]not documented

Sources

  1. California Secretary of State: LLC forms and fees (California LLCs) · California (sos.ca.gov), retrieved 17 Oct 2026. Quote: «Formation - Articles of Organization ... Form LLC-1 (PDF) $70.00»; «Form LLC-12 (PDF) $20.00»; «Statement of Information: Due within 90 days of initial registration and every two years thereafter.»; «Name Reservations ... $10.00»
  2. California Franchise Tax Board: limited liability company · California (ftb.ca.gov), retrieved 17 Oct 2026. Quote: «Every LLC that is doing business or organized in California must pay an annual tax of $800.»; «You have until the 15th day of the 4th month from the date you file with the SOS to pay your first-year annual tax.»; «Your subsequent annual tax payments will continue to be due on the 15th day of the 4th month of your taxable year.»
  3. California Secretary of State: LLC forms and fees (out-of-state LLCs) · California (sos.ca.gov), retrieved 17 Oct 2026. Quote: «Application to Register ... Form LLC-5 (PDF) $70.00»
  4. Colorado: business · Colorado (sos.state.co.us), retrieved 17 Oct 2026. Quote: «Articles of Organization $50.00 n/a»; «Periodic Report $25.00 n/a»; «Dissolve a Limited Liability Company $10.00 n/a»; «Foreign Entity Authority Statement $100.00 n/a»
  5. Colorado: reports · Colorado (sos.state.co.us), retrieved 17 Oct 2026. Quote: «required by law to submit a Periodic Report each year to the Secretary of State»; «The Periodic Report can be filed two months prior to the Periodic Report month or two months after without any penalty.»
  6. Delaware Division of Corporations: fee schedule, August 2026 · Delaware (corpfiles.delaware.gov), retrieved 17 Oct 2026. Quote: «Formation - domestic $110.00 $50.00 $100.00 $50.00»; «Foreign Certificate of Registration $200.00 $50.00 $100.00 $50.00»; «Priority 1 (1-Hour) Service is available at a cost of $1000 per document/request»; «Reservation $75.00»
  7. Delaware Division of Corporations: LLC, LP and GP tax instructions · Delaware (corp.delaware.gov), retrieved 17 Oct 2026. Quote: «There is no requirement to file an Annual Report.»; «required to pay an annual tax of $400.00»; «The annual taxes for the prior year are due on or before June 1st.»; «they must pay the $400 yearly tax on or before June 1st»
  8. Hawaii: fees · Hawaii (cca.hawaii.gov), retrieved 17 Oct 2026. Quote: «Articles of Organization $50.00 $25.00»; «Annual Report $15.00 $25.00»; «Articles of Termination $25.00 $25.00»
  9. Hawaii: LLC INFO 3 2023 · Hawaii (cca.hawaii.gov), retrieved 17 Oct 2026. Quote: «an annual report shall be filed on or before March 31 of each year»; «Limited Liability Company Annual Report: $15.00»; «The due date of the annual report or annual statement is dependent on the registration date.»
  10. Iowa: business entity forms and fees · Iowa (sos.iowa.gov), retrieved 17 Oct 2026. Quote: «Certificate of Organization - $50»; «The fee is $30* by online filing or $45* by paper.»; «LLCs, LLPs, and Nonprofit Corporations: Every Odd numbered year beginning January 1st and due by April 1st.»; «Businesses, both domestic and foreign, will file a biennial report ... every other year.»; «Statement of Dissolution - $5»; «Foreign Registration Statement - $100»
  11. Idaho: business forms · Idaho (sos.idaho.gov), retrieved 17 Oct 2026. Quote: «Filing online is the fastest option and avoids the additional $20 manual processing fee required for paper submissions.»
  12. Kentucky: Fees · Kentucky (sos.ky.gov), retrieved 17 Oct 2026. Quote: «Articles of Organization: $40.00»; «Annual Report: $15.00»; «Application for Certificate of Authority: $90.00»
  13. Kentucky: Annual Reports · Kentucky (sos.ky.gov), retrieved 17 Oct 2026. Quote: «required to file annual reports with this office by June 30 of each year»; «Reports can be filed any time between January 1 and June 30»
  14. Massachusetts: 950 cmr 112 limited liability companies · Massachusetts (sec.state.ma.us), retrieved 17 Oct 2026. Quote: «(a) Certificate of Organization $500.00»
  15. Massachusetts: corporations limited liability company · Massachusetts (sec.state.ma.us), retrieved 17 Oct 2026. Quote: «The filing fee for an annual report is five hundred dollars ($500.00).»; «on or before the anniversary date of the filing of its original certificate of organization»
  16. Michigan: 700 0725 · Michigan (michigan.gov), retrieved 17 Oct 2026. Quote: «Include limited liability company name on check or money order... $50.00»
  17. Michigan: annual reports and annual statements · Michigan (michigan.gov), retrieved 17 Oct 2026. Quote: «LIMITED LIABILITY COMPANIES Fee: $25.00»; «Due Date: February 15 each year after organization/qualification.»; «Every corporation and LLC is required to file ... an Annual Statement for Limited Liability Companies»
  18. Mississippi: FeeSchedule · Mississippi (sos.ms.gov), retrieved 17 Oct 2026. Quote: «F0100 MS LLC Certificate of Formation $50»; «F0108 MS LLC Annual Report $0»; «F0103 MS LLC Certificate of Dissolution $50»; «F0200 Application for Registration of Foreign Limited Liability Company $250»
  19. Mississippi: business faqs · Mississippi (sos.ms.gov), retrieved 17 Oct 2026. Quote: «Annual reports for Corporations and LLCs are due by April 15th each year.»
  20. Montana: business filing fees · Montana (sosmt.gov), retrieved 17 Oct 2026. Quote: «Articles of Organization ....$35.00»; business filing fees list: annual report prior to April 15, 20; «Annual report prior to April 15th ....$20.00»; «Certificate of Authority ....$70.00»
  21. Montana: fees · Montana (sosmt.gov), retrieved 17 Oct 2026. Quote: «Annual Report Prior To April 15th WAIVED Annual Report After April 15th $35.00»; «Annual Report Due April 15th»; «Articles Of Termination NO FEE»
  22. Nebraska: forms and fee information · Nebraska (sos.nebraska.gov), retrieved 17 Oct 2026. Quote: «Certificate of Organization $110 (In-Office) / $100 (Online)»; «Statement of Dissolution $30 (In-Office) / $25 (Online)»; «Certificate of Authority $110 (In-Office) / $100 (Online) + $10 for Certificate»
  23. Nebraska: DLLCReinstatement · Nebraska (sos.nebraska.gov), retrieved 17 Oct 2026. Quote: «PAPER FILING FEE: $30.00»
  24. Nebraska: annualbiennial reporting · Nebraska (sos.nebraska.gov), retrieved 17 Oct 2026. Quote: «biennial reports are due in the odd numbered years by April 1, delinquent June 16.»; «Limited Liability Companies and Professional Limited Liability Companies biennial reports are due in the odd numbered years»
  25. Nevada Secretary of State: LLC fee schedule · Nevada (nvsos.gov), retrieved 17 Oct 2026. Quote: «Articles of Organization $75.00»; «Annual or Amended List of Managers or Members $150.00»; «Dissolution of Domestic Limited-Liability Company $100.00»; «Registration of Foreign Limited - Liability Company $75.00»; «24 - Hour Expedite fee for above filings $125.00»; «Name Reservation $25.00»; «Initial List of Managers or Members $150.00»; «Business License Fee $200.00»
  26. Nevada Secretary of State: State Business License FAQ · Nevada (nvsos.gov), retrieved 17 Oct 2026. Quote: «The State Business License must be renewed annually.»; «The annual renewal fee is $500 for Corporations, and $200 for all other business entity types.»; «The fee and renewal form are due on the last day of the anniversary month in which the license was originally filed.»; «Your Initial List of Officers and State Business License filing and fees are due no later than the last day of the month following the filing of your organizational documents with the Secretary of State.»
  27. Pennsylvania: fees and payments · Pennsylvania (pa.gov), retrieved 17 Oct 2026. Quote: «Domestic Limited Liability Company ... Certificate of Organization $125»; «All other annual reports (for profit entities) $7»; «Foreign Limited Liability Partnership/Limited Liability Company ... Registration $250»
  28. Pennsylvania: annual reports · Pennsylvania (pa.gov), retrieved 17 Oct 2026. Quote: «The new Annual Report filing begins in calendar year 2025. The long-time decennial report requirement has been repealed.»; «Beginning in 2025, most domestic and foreign filing associations are required to file an Annual Report [DSCB:15-146].»; «Limited liability companies/domestic and foreign ... January 1 - September 30»
  29. Rhode Island: business forms fee schedule · Rhode Island (docs.sos.ri.gov), retrieved 17 Oct 2026. Quote: «400 ARTICLES OF ORGANIZATION YES $150.00 $6.00»; «404 ARTICLES OF DISSOLUTION YES $50.00 $2.50»; «450 APPLICATION FOR REGISTRATION YES $150.00 $6.00»
  30. Rhode Island: 632 limited liability company annual report · Rhode Island (docs.sos.ri.gov), retrieved 17 Oct 2026. Quote: «Filing Fee: $50.00»; «The entity is responsible for filing an annual report each calendar year, excluding the year of incorporation»; «Filing period: February 1 - May 1 Filing Fee: $50.00»; «Filing period: February 1 - May 1»
  31. Rhode Island: costs and fees · Rhode Island (sos.ri.gov), retrieved 17 Oct 2026. Quote: «required to pay at least a minimum annual tax of $400 to the RI Division of Taxation»
  32. Tennessee: SS 4270 LLC 0 · Tennessee (sos-prod.tnsosgovfiles.com), retrieved 17 Oct 2026. Quote: «Filing Fee: $50.00 per member (minimum fee = $300/maximum fee = $3,000)»; «T.C.A. § 48-249-1017 requires LLCs to file an annual report with the Secretary of State»; «on or before the first day of the fourth month following the end of the close of the LLC's fiscal year»
  33. Tennessee: faqs · Tennessee (sos.tn.gov), retrieved 17 Oct 2026. Quote: «The annual report fee for LLCs is $300 minimum up to a maximum of $3000.»
  34. Tennessee: franchise excise tax · Tennessee (tn.gov), retrieved 17 Oct 2026. Quote: «The minimum franchise tax is $100 and is payable if you are incorporated, domesticated, qualified, or otherwise registered»
  35. Texas Secretary of State: fee schedule (Form 806) · Texas (sos.texas.gov), retrieved 17 Oct 2026. Quote: «Foreign entity application for registration (except nonprofit corporation, LLP, ...) $750*»; «Standard Expedite processing of a document submitted for filing $50»; «Name reservation (120 days) or renewal (Form 501) $40»
  36. Utah: SB0040 · Utah (le.utah.gov), retrieved 17 Oct 2026. Quote: «shall deliver an annual report to the division each calendar year on the last day of the anniversary month»
  37. Florida Division of Corporations (Sunbiz): LLC fees (archived copy of 1 October 2026) · Florida Department of State (dos.fl.gov), copy kept by the Internet Archive, retrieved 17 Oct 2026. Quote: «New Florida/Foreign LLC Filing Fee (Required) $ 100.00 Registered Agent Fee (Required) $ 25.00 Total Fee For New Florida/Foreign LLC $ 125.00»
  38. Idaho: sect30 21 214 (archived copy of 2025-12-12) · Idaho (legislature.idaho.gov), copy kept by the Internet Archive, retrieved 17 Oct 2026. Quote: «(7) Annual report ... No fee»; «(28) Statement of dissolution of a limited liability company ... No fee»; «(23) Foreign entity registration statement ... $100.00»
  39. Idaho: sect30 21 213 (archived copy of 2026-09-28) · Idaho (legislature.idaho.gov), copy kept by the Internet Archive, retrieved 17 Oct 2026. Quote: «The annual report must be delivered to the secretary of state for filing each year before the end of the month during which the public organic record of a domestic filing entity became effective»; «30-21-213. ANNUAL REPORT FOR SECRETARY OF STATE.»; «the annual report must be received in the office of the secretary of state not later than the close of business on the final day of the applicable month»
  40. Utah: currentfees (archived copy of 2026-10-11) · Utah (commerce.utah.gov), copy kept by the Internet Archive, retrieved 17 Oct 2026. Quote: «Limited liability company (LLC) - certificate of organization $59»; «*Domestic/foreign limited liability company (LLC) $18»; «Domestic entity voluntary dissolution/termination No Charge»; «Limited liability company (LLC) $59»