Forming an LLC costs between $35 in Montana and $500 in Massachusetts in state fees, but the figure that decides what an entity really costs is the one the state charges every year after, and that runs from nothing in 11 states to $810 in California. Across the 50 states and the District of Columbia, the median is $110 to form an LLC and $50 a year to keep it.
The table below gives, for every state as of 1 October 2026, the LLC filing fee, the yearly report and any minimum tax that a two-owner LLC pays whether or not it makes money, what a limited liability partnership costs to register and renew, whether a general partnership has to file anything, and the three states that also make a new LLC buy newspaper notices. Each row links the official fee schedule it was read from.
How to read the table
LLC each year is the recurring state charge for a two-member LLC taxed as a partnership with little income: the report fee spread per year (a $20 report every two years counts as $10) plus any minimum tax or license every such LLC owes regardless of profit. It leaves out income tax, registered agent fees, local licenses and late fees, so it is a floor, not a budget. Form an LLC includes any other state fee that must be paid at the same time, such as Nevada's initial list and business license. The LLP columns are for a partnership that registers for a liability shield; the general partnership column says what, if anything, a plain partnership must file.
Fees were read between 30 September and 1 October 2026 on each state's Secretary of State fee schedule, filing form or fee statute, and minimum taxes on the state tax department's page or statute. Where an official page refused to load, the statute or an archived copy of the official page was used and the row is marked medium; Indiana's formation and LLP fees rest on compilations and are marked low. Nine rows were checked a second time against the official source before publishing. Fees change, often on 1 July or 1 October: the linked page is the authority.
LLC, LLP and general partnership fees by state (as of 1 October 2026)
| State | Form an LLC | LLC each year (two members) | LLC report | Minimum tax or license | LLP registration | LLP renewal | Who can be an LLP | General partnership filing | Publication | Official source | Confidence |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Alabama | $200 + $25 name reservation | $0 | None. Since 2024 an LLC files nothing with the SOS each year (the $10 annual report applies only to corporations) | None for a small LLC: business privilege tax of $100 or less is exempt from 2024 (Ala. Code § 40-14A-22) | $200 Certificate of Formation for a domestic LLP (SOS fee schedule) | None with the SOS; Business Privilege Tax return only if the tax exceeds $100 | Any partnership | No state filing required. Optional Partnership Statement (statement of partnership authority), $200 with the SOS | None | source | high |
| Alaska | $250 | $100 | $100 biennial report, due before Jan 2 of every other year (even or odd years, matching the year of formation), delinquent after Feb 1 | State business license: $50 a year (or $100 for two years) for every business in Alaska, LLCs and partnerships included (AS 43.70.030) | $150 Statement of Qualification (3 AAC 16.055(a)) | $100 biennial report (3 AAC 16.055(c)) | Any partnership (AS 32.06.911) | No state filing required to form, but a state business license ($50 a year) is required to do business | None | source | medium |
| Arizona | $50 | $0 | None | None | Statement of Qualification, filed with the Secretary of State (not the ACC): $10 + $3 Statement of Qualification + $3 per page for a partnership not… | Annual report between Jan 1 and Apr 30: $3 if received by Apr 30, $28 if received May 1 or later (A.R.S. § 29-1103) | Any partnership (A.R.S. § 29-1101) | No state filing required. Registering a trade name with the Secretary of State is optional ('not legally required', per the SOS) and lasts 5 years | LLC: within 60 days of approval, a notice of the articles must run in a newspaper of general circulation in the county of the statutory agent's street address for three… | source | medium |
| Arkansas | $45 | $150 | Annual LLC Franchise Tax Report, due May 1 each year for the year before | $150 annual franchise tax, flat, on every LLC (and PLLC) registered in Arkansas, single-member included | $50 Statement of Qualification (paper only) | $15 annual report (online or paper) | Any partnership | No state filing required ('general partnerships are not required to file... but may choose to file with the Secretary of State') | None | source | high |
| California | $70 | $810 | $20 Statement of Information (Form LLC-12), within 90 days of formation and every two years after | $800 annual tax (Franchise Tax Board) on every LLC doing business in or organized in California, single-member included, from the first year | $70 Application to Register an LLP (Form LLP-1) | $800 annual tax and Form 565 to the FTB every year until cancelled | Professional firms only: law, public accountancy, architecture, engineering and land… | No state filing required. Optional Statement of Partnership Authority (Form GP-1), $70 with the SOS | No publication to form an LLC or LLP | source | high |
| Colorado | $50 | $25 | $25 Periodic Report, every year (online) | None | $50 Statement of Registration (General Partnership Registration (LLP), online) | $25 Periodic Report, every year (LLPs are reporting entities) | Any partnership | No state filing required. Optional Statement of Partnership Authority, $150 (paper) | None | source | high |
| Connecticut | $120 | $80 | $80 annual report, every year (CGS § 34-243u(a)(15)) | None. The $250 business entity tax was repealed for income years beginning on or after Jan 1, 2020 | $120 Certificate of Limited Liability Partnership (CGS § 34-413(a)(4)) | $80 annual report, every year | Any partnership | No state filing required. A firm trading under an assumed name files a trade name certificate with the town clerk of each town where it does business (CGS § 35-1) | None | source | medium |
| Delaware | $110 | $400 | None (no annual report for LLCs) | $400 annual tax on every domestic LLC and every foreign LLC registered in Delaware, single-member included, due June 1 for the year before | $300 per partner, Statement of Qualification (6 Del. C. § 15-1207(a)(3)), capped at $180,000 a year | $300 per partner annual report, the same cap | Any partnership | No state filing required. Optional Statement of Partnership Existence, $200 | None | source | high |
| District of Columbia | $99 | $400 | $300 biennial report; $100 late fee if filed after April 1 of the year it is due | Unincorporated business franchise tax: $250 a year minimum once DC gross income exceeds $12,000, even with no profit; none below $12,000 (D.C. Code § 47-1808.03(b)) | unverified: DLCP's summary lists 'Domestic for-profit entities: $99' for initial registration, but no LLP line was found on its fee pages | unverified: biennial report, $300 for for-profit entities per DLCP's summary | Any partnership | No filing to form. Most DC businesses also need a basic business license (2-year general license $99) | None | source | medium |
| Florida | $125 | $138.75 | $138.75 annual report ($50 filing fee + $88.75 supplemental fee), due between Jan 1 and May 1 | None | $25 Statement of Qualification (F.S. 620.81055) | $25 annual report between Jan 1 and May 1 (F.S. 620.9003) | Any partnership (F.S. 620.9001) | No state filing required. Optional Partnership Registration Statement $50 and Statement of Partnership Authority $25 with the Division of Corporations | None to form an LLC or LLP. Before registering a fictitious name, the registrant must have advertised the intention at least once in a newspaper in the county of the… | source | high |
| Georgia | $110 | $60 | $60 Annual Registration ($50 + $10 service charge), every year, filed 1 Jan to 1 Apr | None (Georgia's net worth tax is a corporate tax) | No Secretary of State filing: a partnership elects LLP status by recording a limited liability partnership election with the clerk of superior court… | None for a domestic LLP: the election lasts until a cancellation is recorded (O.C.G.A. 14-8-62(c)) | Any partnership | No state filing required. Optional statement of partnership recorded with the county clerk of superior court (O.C.G.A. 14-8-10.1) | None for LLC or LLP formation. A trade-name registration must be published in the county legal organ once a week for two weeks (O.C.G.A. 10-1-490) | source | high |
| Hawaii | $50 | $15 | $15 Annual Report, every year (due by the end of the quarter in which the registration anniversary falls) | None | $25 Statement of Qualification (HRS ch. 425) | $15 Annual Report, every year | Any partnership | Registration is required: every general partnership must file a Registration Statement for Partnership with DCCA within 30 days of forming, $15 (HRS 425-1) | None | source | high |
| Idaho | $100 | $0 | Annual Report, no fee, every year by the end of the month the LLC was formed (Idaho Code 30-21-213, 30-21-214(b)(7)) | None | $100 Statement of Qualification online | Annual Report, no fee, every year by the end of the month the statement of qualification took effect | Any partnership | No state filing required. Optional Statement of Partnership Authority, $100 online ($120 paper) | None | source | high |
| Illinois | $150 | $75 | $75 Annual Report, every year, due before the first day of the anniversary month (plus $50 for each series) | None (Illinois' personal property replacement tax of 1.5% on partnerships has no minimum) | $100 per partner, at least $200 and at most $5,000, Statement of Qualification (805 ILCS 206/108(b)(8)) | Renewal statement every year, same fee: $100 per partner, at least $200 and at most $5,000 (805 ILCS 206/1003, 206/108(b)(10)) | Any partnership | No state filing required. Optional Statement of Partnership Authority with the Secretary of State, $25 | None for LLC or LLP formation. An assumed-name certificate for a general partnership must be published once a week for 3 consecutive weeks in a newspaper in the county… | source | high |
| Indiana | $95 | $16 | $32 Business Entity Report online ($50 on paper), every two years, due by the end of the anniversary month | None | Registration for a Limited Liability Partnership (form 51572): $75 per one compilation citing the IC 23-0.5-9 fee schedule (unverified) | Business Entity Report every two years: $32 online / $50 paper, the for-profit rate on INBiz (one compilation gives $20, so this is not settled) | Any partnership | No Secretary of State filing; INBiz says general partnerships 'do not register with the Secretary of State and do not file a report' | None | source | low |
| Iowa | $50 | $15 | $30 Biennial Report online ($45 on paper), every odd-numbered year, filed 1 Jan to 1 Apr | None | $50 Statement of Qualification (Iowa Code 486A.1001) | $30 Biennial Report online ($45 paper), every odd-numbered year, due by 1 Apr | Any partnership | No state filing required. A firm trading under a name other than the true surname of each owner must first record a verified statement with the county recorder of the… | None | source | high |
| Kansas | $85 | $45 | $90 Business Entity Information Report online ($110 on paper), every two years: in even years if formed in an even year, odd if odd | None | $90 Statement of Qualification (paper form DLLP, rev. 2/27/26) | $90 Business Entity Information Report online ($110 paper), every two years, due 15 April (K.S.A. 56a-1201) | Any partnership | No state filing required. No Kansas statute requiring a trade name (DBA) filing was found, and no state or county DBA register was located | None | source | medium |
| Kentucky | $40 | $190 | $15 Annual Report, every year, filed 1 Jan to 30 Jun | $175 minimum Limited Liability Entity Tax (LLET, KRS 141.0401), paid by every limited liability pass-through entity doing business in Kentucky: LLCs… | $40 Statement of Qualification (KRS 362.1-931) | $15 Annual Report every year, plus the $175 minimum LLET | Any partnership | No state filing required. Optional Statement of Partnership Authority, $40 | None | source | high |
| Louisiana | $125 | $35 | $35 Annual Report, every year, due by the anniversary of formation | None (Louisiana's corporation franchise tax does not apply to an LLC taxed as a partnership) | $155 Limited Liability Partnership Registration (form 975) | $155 renewal every year: registration lasts one year from filing (R.S. 9:3432(E)) | Any partnership | No filing is needed for a partnership to exist, but the contract of partnership must be filed with the Secretary of State's Central Registry for it to affect third… | None | source | high |
| Maine | $175 | $85 | $85 Annual Report, every year, due 1 June | None | $175 Certificate of Limited Liability Partnership (MLLP-6) | $85 Annual Report, every year, due 1 June | Any partnership | No Secretary of State filing. Partners associated in a 'mercantile enterprise' must, before starting business, deposit a sworn certificate with the clerk of the city or… | None | source | high |
| Maryland | $100 | $300 | $300 Annual Report (Form 1, Annual Report and Business Personal Property Return), every year, due April 15 | None. Maryland has no minimum franchise or entity tax on an LLC taxed as a partnership (business personal property tax applies only to property owned) | $100 Certificate of Limited Liability Partnership (domestic), SDAT | $300 Annual Report (Form 1), every year, due April 15 | Any partnership (Corps. & Ass'ns §9A-1001: a partnership formed under an agreement… | No state filing required to form | None | source | high |
| Massachusetts | $500 | $500 | $500 Annual Report, every year, due on the anniversary date of the original certificate of organization | None for an LLC taxed as a partnership (the $456 corporate excise minimum applies only to corporations and LLCs taxed as corporations) | $500 registration (G.L. c.108A §45) | $500 annual report, every year, due on or before the last day of February following the year of registration (G.L. c.108A §45) | Any partnership (c.108A §45); a partnership rendering professional services must also… | No state filing required. A partnership conducting business under any title other than the partners' real names must file a business certificate with the clerk of every… | None | source | medium |
| Michigan | $50 | $25 | $25 Annual Statement, every year, due February 15 (an LLC formed after September 30 skips the first February 15) | None. Michigan's Corporate Income Tax reaches C corporations and LLCs taxed as corporations | $100 Application to Register an LLP (Form 800) | $100 renewal, every year: the registration lasts one year and is renewed for $100 (MCL 449.44(3)-(4)) | Any partnership (MCL 449.44: 'A partnership may organize as a limited liability… | Every copartnership must file a certificate of copartnership with the county clerk of the county where it does business (MCL 449.101), and a business under an assumed… | None | source | high |
| Minnesota | $155 | $0 | Annual Renewal, every year, due December 31: no fee if filed on time | Minimum fee on partnerships scaled to Minnesota property, payroll and sales; $0 below the bottom tier (about $1 million), so $0 for a small LLC (Minn. Stat. 290.0922) | $135 Statement of Qualification by mail, $155 online or in person | $135 Annual Renewal by mail, $155 online, every year by December 31 (Minn. Stat. 323A.1003) | Any partnership (Minn. Stat. 323A.1001) | No state filing required. Optional Statement of Partnership Authority, $135 mail / $155 online (filing any partnership statement also requires an assumed name or LLP… | None for the LLC (an assumed name certificate has a newspaper publication requirement under Minn. Stat. ch. 333, not checked here) | source | medium |
| Mississippi | $50 | $0 | Annual Report (F0108), every year, due April 15: $0 | None. Mississippi franchise tax applies to corporations, not to an LLC taxed as a partnership | $250 Statement of Qualification for a domestic LLP (FSO710) | No LLP annual report appears on the Secretary of State's fee schedule | Any partnership (Miss. Code §79-13-1001) | No state filing required to form (Secretary of State's business entities guide) | None | source | medium |
| Missouri | $50 | $0 | None. Missouri LLCs file no annual report | None (Missouri's franchise tax was repealed from 2016 and never applied to LLCs taxed as partnerships) | Application for Registration: $55 with 2 partners, $80 with 3, $105 with 4 or more (statute: $25 per partner, capped at $100, plus the $5 technology… | $105 renewal every year (the registration lasts one year), plus $50 for each partner added, total no more than $205 (RSMo 358.440.6, .9) | Any partnership (RSMo 358.440; the Secretary of State's page: 'a Missouri general… | No state filing required to form | None | source | high |
| Montana | $35 | $0 | Annual Report, every year, due April 15: fee 'WAIVED' if filed by April 15, $35 if filed after (Secretary of State fee page) | None (Montana has no franchise or minimum tax on an LLC taxed as a partnership) | $20 Registration of Limited Liability Partnership | $20 'Renewal to Registration' on the fee page | Any partnership (MCA 35-10-701) | No state filing required to form | None | source | medium |
| Nebraska | $100 + $25 proof of publication (plus the newspaper) | $12.50 | Biennial Report, due between January 1 and April 1 of each odd-numbered year (delinquent June 16): $25 online, $30 paper (21-125) | None (Nebraska has no franchise or minimum tax on an LLC) | $100 Statement of Qualification online, $110 paper (Neb. Rev. Stat. 67-462) | Annual report every year, due January 1 to April 1 (delinquent June 16) | Any partnership (67-454); one practising law also files a Nebraska Supreme Court… | No state filing required. Optional Statement of Partnership Authority, $100 online / $110 paper (67-462) | Required for an LLC: notice of organization published three successive weeks in a legal newspaper of general circulation near the LLC's designated office, with proof of… | source | medium |
| Nevada | $75 + $150 initial list + $200 state business license | $350 | $150 Annual List, every year, by the last day of the month of the formation anniversary (NRS 86.263) | $200 State Business License renewal every year, filed with the annual list (NRS 76.130) | $75 certificate of registration (NRS 87.440), plus initial list $150 (NRS 87.510) and State Business License $200 at filing | $150 annual list (NRS 87.510) plus $200 State Business License renewal (NRS 76.130), every year | Any partnership governed by NRS 87.010 to 87.430 (a partnership formed after July 1, 2006… | No state formation filing. But a general partnership conducting business in Nevada needs a State Business License from the Secretary of State, $200 a year (NRS 76.100… | None | source | medium |
| New Hampshire | $100 | $100 | $100 Annual Report, every year, due between January 1 and April 1 | None. New Hampshire's Business Profits Tax and Business Enterprise Tax apply only above gross-receipts and enterprise-value thresholds | $100 registration (RSA 304-A:51, II(a)) | $100 annual fee every year, due January 1 to April 1 | Any partnership (RSA 304-A:44) | Every partnership doing business in New Hampshire must register its trade name with the Secretary of State (RSA 349:1, 349:5), whatever the name: $50, good for 5 years… | None | source | medium |
| New Jersey | $100 | $75 | $75 Annual Report, every year, due by the end of the anniversary month of formation | None for a two-member LLC. NJ's partnership filing fee ($150 per owner, max $250,000, on Form NJ-1065, with a further 50% installment of next year's… | $100 Certificate of Formation (LLP) | $75 Annual Report, every year; the NJ-1065 partnership filing fee ($150 per owner) also applies once there are more than two partners | Any partnership (N.J.S.A. 42:1A-47) | No state filing required. A partnership trading under a name other than the partners' own names files a Certificate of Trade Name with the county clerk (N.J.S.A. 56:1-2) | None | source | high |
| New Mexico | $50 | $0 | None | None | $50 LLP registration (statement of qualification, NMSA 54-1A-1001) | $50 annual report, filed between January 1 and April 1 each year | Any partnership | No state filing required. An optional statement of partnership authority can be filed with the Secretary of State | None | source | medium |
| New York | $200 + $50 certificate of publication (plus the newspapers) | $29.50 | $9 Biennial Statement, every 2 years, in the month of formation (LLC Law §301(e)) | IT-204-LL filing fee, $25 minimum, for an LLC taxed as a partnership with any New York-source income (Department of Taxation and Finance) | $200 Certificate of Registration (Partnership Law §121-1500), plus publication and a $50 Certificate of Publication | $20 statement, every 5 years (filed within 60 days before each fifth anniversary of registration) | Professional firms only: a partnership without limited partners, every partner being a… | No state filing. A business certificate for partners (assumed name certificate, General Business Law §130) is filed with the county clerk unless the firm trades under… | Required for LLCs (LLC Law §206) and registered LLPs (Partnership Law §121-1500(a)): within 120 days of filing, publish a notice once a week for six consecutive weeks in… | source | high |
| North Carolina | $125 | $200 | $200 Annual Report, every year (due April 15) | None (North Carolina's franchise tax applies to corporations, not to LLCs taxed as partnerships) | $125 Application for Registration as Registered Limited Liability Partnership | $200 Annual Report, every year | Any partnership | No state filing required. A partnership trading under a name other than the partners' names files an Assumed Business Name Certificate (N.C.G.S. §66-71.4) with the… | None | source | high |
| North Dakota | $135 | $50 | $50 Annual Report, every year, due November 15 | None | $35 registration for up to 2 partners, plus $3 for each additional partner (NDCC ch. 45-22) | $25 Annual Report, every year, due March 31 | Any partnership. A professional LLP (PLLP) is the variant for licensed professionals, at… | No state filing required. A partnership trading under a name that does not include every partner's surname must register a Fictitious Partnership Name Certificate with… | None | source | high |
| Ohio | $99 | $0 | None | None. The Commercial Activity Tax applies only above the exclusion amount, $3 million of taxable gross receipts in 2024 and $6 million from 2025… | $99 registration application (statement of qualification) for a domestic LLP (R.C. 111.16(F)) | $25 biennial report, filed between April 1 and July 1 of each odd-numbered year (R.C. 1776.83) | Any partnership | No state filing required. An optional initial statement of partnership authority (R.C. 1776.33) is $99 | None | source | medium |
| Oklahoma | $100 | $25 | $25 Annual Certificate, every year (18 O.S. §2055.2) | None | $100 statement of qualification (54 O.S. §1-1001) | None found: Title 54's partnership article has no annual report section for LLPs, and the SOS fee page lists no LLP annual fee | Any partnership, including professional firms (54 O.S. §1-1001(a)) | No state filing required. Optional statement of partnership authority with the Secretary of State, $100 (54 O.S. §1-105(g)(1)) | None | source | medium |
| Oregon | $100 | $100 | $100 Annual Report, every year, on the anniversary of formation (ORS 56.140(2)) | None for an LLC taxed as a partnership | $100 Application for Registration (ORS 67.603) | $100 Annual Report, every year (ORS 56.140(2)) | Any partnership (ORS 67.603 contemplates both professional and non-professional… | No state filing required. An Assumed Business Name must be registered with the Secretary of State (Corporation Division) if the business name does not disclose the real… | None | source | medium |
| Pennsylvania | $125 | $7 | $7 Annual Report, every year, January 1 to September 30 for LLCs (DSCB:15-146) | None (Pennsylvania's capital stock and franchise tax ended in 2016) | $125 Registration (domestic limited liability partnership) | Certificate of annual registration due April 15 (15 Pa.C.S. §8221): a base fee (set at $200 in the statute and raised every third year by CPI) times… | Any partnership | No state filing required. A partnership trading under a name that is not the partners' own registers a fictitious name with the Department of State for $70 (54 Pa.C.S.… | None for an LLC or LLP. A fictitious name registration must be advertised in two newspapers of the county of the principal office, one of them the county's legal journal… | source | medium |
| Rhode Island | $150 | $450 | $50 Annual Report (Form 632), every year, filed February 1 to May 1 | $400 annual charge (Division of Taxation, § 7-16-67(c)) on every LLC not taxed as a corporation, single-member included | $150 Statement of Qualification (R.I. Gen. Laws §7-12.1-117.1(9)) | $50 Annual Report (Form 634), every year, February 1 to May 1 | Any partnership | No state filing required. An optional statement of partnership authority is $100 (§7-12.1-117.1(1)) | None | source | high |
| South Carolina | $110 | $0 | None. South Carolina LLCs taxed as partnerships file no annual report with the Secretary of State (the §33-44-1204 fee list has no annual report) | None for an LLC taxed as a partnership or disregarded | $100 Application for Registration of a Limited Liability Partnership (S.C. Code §33-41-1110) | $100 renewal application every year: registration lasts one year and must be renewed in the 60 days before it lapses (§33-41-1110) | Any partnership | No state filing required. South Carolina has no statewide assumed-name (DBA) registry | None | source | medium |
| South Dakota | $150 | $55 | $55 Annual Report online ($70 on paper), due by the first day of the LLC's anniversary month | None. South Dakota has no state income or franchise tax on LLCs | $125 Statement of Qualification (online or paper) | $55 annual report online ($70 paper) | Any partnership | No state filing required. Optional Statement of Partnership Authority, $125 | None | source | medium |
| Tennessee | $300 | $400 | Annual Report: $50 per member, minimum $300 and maximum $3,000, so $300 for up to six members | Franchise tax, minimum $100 a year (Department of Revenue), owed by every LLC, LP and LLP registered with the SOS, active or not | $50 per partner, minimum $250 and maximum $2,500 (Application for Registration of LLP, SS-4482, T.C.A. §61-1-1001) | Annual report at $50 per partner, minimum $250 and maximum $2,500, due by the first day of the fourth month after fiscal year end | Any partnership | No state filing required. Optional Statement of Partnership Authority (SS-4514), $20 | None | source | high |
| Texas | $300 | $0 | None with the Secretary of State | None in practice: franchise tax is $0 at or below the no-tax-due threshold of $2,650,000 annualized total revenue for 2026 and 2027 reports… | $200 per partner (Form 701, Registration of a Limited Liability Partnership), i.e. number of partners x $200 | Annual report: $200 per partner on the filing date, due by June 1 each year after the year of registration | Any partnership (a general partnership must have at least two partners) | No state filing required: general partnerships form without filing with the SOS | None | source | high |
| Utah | $59 | $18 | $18 annual renewal (includes a $5 single-sign-on portal surcharge), due by the anniversary month | None. Utah's $100 minimum tax applies to corporations, not to LLCs taxed as partnerships | $70 Statement of Qualification | $18 annual renewal | Any partnership | No filing required to form one | None | source | medium |
| Vermont | $155 | $295 | $45 Annual Report, due within three months after the end of the LLC's fiscal year (11 V.S.A. §4033) | $250 minimum business entity tax a year (32 V.S.A. §5921), paid to the Vermont Department of Taxes with the entity return | $130 Statement of Qualification (11 V.S.A. §3291/§3310) | $45 annual report, filed between January 1 and April 1 of each year after qualification (11 V.S.A. §3293) | Any partnership | Required: every partnership doing business in Vermont must register with the Secretary of State within 10 days of starting business (11 V.S.A. §1621), $70, and… | None | source | high |
| Virginia | $100 | $50 | $50 annual registration fee to the SCC, due by the last day of the month the LLC was formed, each year after formation | None | $100 Statement of Registration as a Registered Limited Liability Partnership (UPA132) | $50 Annual Continuation Report (UPA134), due on or before July 1 each year | Any partnership | No filing required to form one | None | source | high |
| Washington | $180 + $10 initial report | $70 | $70 Annual Report ($95 with the delinquency fee), due by the end of the anniversary month | None. Washington has no income or franchise tax minimum | $180 Application for Registration (RCW 25.05) | $70 annual report ($95 with delinquency fee) | Any partnership | No Secretary of State filing required | None | source | medium |
| West Virginia | $100 + $30 business registration certificate | $25 | $25 Annual Report, due between January 1 and June 30 of each year after registration | None. West Virginia's business franchise tax was repealed in 2015 | $250 Statement of Registration as a registered limited liability partnership (W. Va. Code §47B-10-1(c)) | $500 annual fee and notice, due between January 1 and July 1 each year after registration, or $1,000 every two years by election (§47B-10-1(e)) | Any partnership | No filing required to form one | None | source | high |
| Wisconsin | $130 | $25 | $25 Annual Report online ($40 on paper), due by the end of the calendar quarter of the LLC's anniversary | None | $100 registration (domestic LLP) | $25 annual report (paper; no online option listed) | Any partnership | No state filing required. Wisconsin has no state DBA/trade-name registry: a trade name can optionally be registered with DFI as a trade name/trademark | None | source | medium |
| Wyoming | $100 | $60 | Annual Report license tax: $60, or two-tenths of one mill ($0.0002) per dollar of the company's Wyoming assets, whichever is greater | None beyond the annual report license tax | $100 Statement of Registration (domestic registered LLP) | Annual report license tax: $60 or $0.0002 x Wyoming assets, whichever is greater | Any partnership | No state filing required. Optional Statement of Partnership Authority, $10 | None | source | high |
No row matches that.
Two-member LLC taxed as a partnership, little income; DC's yearly figure assumes more than $12,000 of DC gross income. Card and online convenience fees, expedite fees and name reservations (except where required) are excluded. Sources: each state's official fee schedule or statute, linked per row; minimum taxes from the state tax department. General information: confirm the current fee on the state's page before filing.
The yearly charge is the real price
Formation fees are paid once, and 37 of the 51 fall between $50 and $150. The yearly charge is paid for as long as the entity exists, and it is where the states part company. Twelve states and the District of Columbia charge a two-member LLC more than $100 a year, and the top of the list is driven by minimum taxes rather than filing fees:
- California, $810. Every LLC organized or doing business in California owes the Franchise Tax Board an $800 annual tax from its first year, plus a $20 Statement of Information every two years (FTB). The first-year exemption covered only tax years beginning in 2021 through 2023.
- Massachusetts, $500. The annual report costs the same $500 as the certificate of organization.
- Rhode Island, $450. A $50 annual report plus a $400 annual charge on every LLC not taxed as a corporation, single-member ones included (R.I. Gen. Laws § 7-16-67(c)).
- Delaware, Tennessee and the District of Columbia, $400. Delaware's annual LLC tax is now $400 (6 Del. C. § 18-1107), not the $300 many guides still quote. Tennessee charges $50 per member for the annual report with a $300 minimum, plus a $100 minimum franchise tax. DC's $300 report is due every two years, and its unincorporated business franchise tax has a $250 minimum once gross income passes $12,000.
- Nevada, $350. The $150 annual list and the $200 state business license renewal.
- Maryland, $300, and Vermont, $295. Maryland's is the annual report; Vermont's is a $45 report and a $250 minimum business entity tax.
At the other end, Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina and Texas charge a small two-member LLC nothing a year. Several still require a report, only without a fee (Idaho, Minnesota, Mississippi, and Montana if it is filed by April 15), and Texas still requires a Public Information Report although an entity under the $2,650,000 no-tax-due threshold for 2026 and 2027 reports owes no franchise tax.
Five years of state charges for one two-member LLC
Formation fee plus five years of the yearly charge in the table, treating each year's charges as one payment. State fees only: no registered agent, no income tax.
| California: $70 + 5 x $810 | $4,120 |
|---|---|
| Massachusetts: $500 + 5 x $500 | $3,000 |
| Delaware: $110 + 5 x $400 | $2,110 |
| Tennessee: $300 + 5 x $400 | $2,300 |
| Wyoming: $100 + 5 x $60 | $400 |
| Texas: $300 + 5 x $0 | $300 |
| Ohio: $99 + 5 x $0 | $99 |
Over five years the same company costs about $4,000 more in state charges in California than in Ohio, and the formation fee accounts for almost none of the gap. Texas, with one of the highest filing fees, ends up among the cheapest.
Forming elsewhere does not escape the home state
Delaware and Wyoming are popular places to form an LLC, but California's $800 is owed by an LLC that is organized in California or doing business there, so a Delaware LLC run from Los Angeles pays Delaware's $400 and California's $800 each year. For a two-owner business that operates in one state, forming in that state is usually the cheapest arrangement; the out-of-state company adds a second set of fees rather than replacing the first.
Publication: the cost that is not on the fee schedule
Three states make a new LLC announce itself in the newspaper. New York requires a notice once a week for six consecutive weeks in two newspapers, one daily and one weekly, designated by the county clerk, within 120 days of formation, followed by a $50 Certificate of Publication (LLC Law § 206); a registered LLP must do the same. Arizona requires notice of the articles three times within 60 days unless the statutory agent is in a county of more than 800,000 people, which the Corporation Commission identifies as Maricopa and Pima, where it posts the notice online itself (A.R.S. § 29-3201). Nebraska requires three successive weeks in a legal newspaper near the LLC's office, with proof filed with the Secretary of State for $25 online (Neb. Rev. Stat. § 21-193). The newspapers set their own rates and none of the three states publishes a figure, which is why the table shows the requirement and not a price.
What an LLP costs, and who may have one
A limited liability partnership is a general partnership that registers for a shield against the partnership's debts, and in most states any partnership may register. California and New York limit it to licensed professions: California to law, public accountancy, architecture, engineering and land surveying firms, New York to partnerships whose every partner is a licensed professional. Most states charge a flat fee to register and renew, but several charge by the head, which matters for a larger firm:
- Delaware: $300 per partner to register and $300 per partner every year, capped at $180,000 a year.
- Texas: $200 per partner to register and $200 per partner every year.
- Illinois: $100 per partner, at least $200 and at most $5,000, at registration and at each annual renewal.
- Tennessee: $50 per partner, minimum $250 and maximum $2,500, for both.
West Virginia's $500 yearly LLP fee is the highest flat renewal in the table, and Georgia is the oddity in the other direction: an LLP election is recorded with a county court clerk and never renews. What the shield does and does not cover is in are you liable for your business partner's debts.
General partnerships: usually nothing to file, with four exceptions
A general partnership exists as soon as two people carry on a business together for profit, and in most states nothing is filed with the state to form one. An optional statement of partnership authority, which tells the public which partners can sign for the firm, can be filed in most states that use the Revised Uniform Partnership Act, and a firm trading under a name other than the partners' own names registers it as a trade name, usually with the county or the Secretary of State.
Four states require a filing regardless. Hawaii requires a registration statement within 30 days of forming ($15) and a $5 annual statement. Michigan requires a certificate of copartnership with the county clerk before the partners start business (MCL 449.101). New Hampshire requires every partnership to register its trade name with the Secretary of State ($50 for five years), whatever the name. Vermont requires registration within 10 days of starting business ($70, renewed every five years for $65) and charges partnerships its $250 minimum business entity tax. Nevada does not require a formation filing but does require its $200-a-year state business license, and Louisiana makes a partnership's contract effective against third parties only once it is filed with the Secretary of State.
Two of the costliest LLC states spare plain partnerships: Kentucky's $175 minimum limited liability entity tax and Tennessee's franchise tax apply to LLCs and LLPs but not to general partnerships. That is a saving bought with unlimited personal liability, which is rarely a good trade.
Fees that changed in 2025 and 2026
Fee schedules move more often than the guides that copy them. Louisiana raised its fees on 1 October 2026: an LLC now costs $125 to form and $35 a year, and an LLP $155 a year (Secretary of State notice). Delaware's LLC tax is $400. New Jersey's fee schedule lists $100 to form an LLC, below the $125 many guides give (Division of Revenue). Pennsylvania replaced its once-a-decade report with a $7 annual report from 2025, Kansas' own form charges $85 online to form an LLC, and Texas raised the franchise tax no-tax-due threshold to $2,650,000 for 2026 and 2027 reports. Anyone who forms an entity should check the linked page on the day.
This page is general information on state filing fees. A tax adviser or lawyer in the state should confirm what a particular business owes, especially where income-based taxes apply. Once the entity exists, the rules for ending it are in judicial dissolution of an LLC by state and how to dissolve a business partnership step by step.
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