Quick answer: Based on Lushfolio's 2026 LLC compliance tracker, the states with a tracked $0 state filing fee are Arizona, Idaho, Maryland, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina, Texas. This does not always mean "no filing." Some states still require an annual renewal, franchise tax report, public information report, or tax filing even when the state filing fee is listed as $0.
States With No Tracked LLC Annual Report Fee
The table below separates the filing fee from the compliance obligation. That distinction matters. Idaho, Minnesota, Mississippi, Montana, and Maryland can still have recurring reporting or renewal requirements even when the fee tracked here is $0. Texas is also listed at $0 for the state filing fee, but Texas LLCs still need to pay attention to franchise tax and public information report rules.
| State | Tracked State Fee | Frequency | Report / Filing | Deadline Rule | Official Source |
|---|---|---|---|---|---|
| Arizona | Free ($0) | None | No Annual Report Required | N/A (No annual report required for Arizona LLCs).. | official source |
| Idaho | Free ($0) | Annual | Annual Report | End of the month the LLC was formed. | official source |
| Maryland | Free ($0) | Annual | Annual Report & Personal Property Tax Return | April 15th of each year | official source |
| Minnesota | Free ($0) | Annual | Annual Renewal | December 31st of each year | official source |
| Mississippi | Free ($0) | Annual | Annual Report | April 15th of each year | official source |
| Missouri | Free ($0) | None | No Annual Report Required | N/A (No annual report required for Missouri LLCs) | official source |
| Montana | Free ($0) | Annual | Annual Report | April 15th of each year | official source |
| New Mexico | Free ($0) | None | No Annual Report Required | N/A (No annual report required for New Mexico LLCs) | official source |
| Ohio | Free ($0) | None | No Annual Report Required | N/A (No annual report required for Ohio LLCs) | official source |
| South Carolina | Free ($0) | None | No Annual Report Required | N/A (LLCs do not file annual reports with the SOS, only tax with DOR) | official source |
| Texas | Free ($0) | Annual | Public Information Report (Franchise Tax) | May 15th each year. (A flat penalty applies for late filing, even if no tax is due) | official source |
Methodology
This comparison uses the LLC rows in Lushfolio's 50-state compliance dataset. The ranking field is the tracked state filing fee for the recurring LLC report, renewal, statement, or state-level compliance filing shown in each state guide. It excludes optional expedited service, registered agent service fees, local licenses, professional licensing, federal BOI obligations, income tax, sales tax, payroll tax, and penalties caused by late filing.
Source review dates in the local tracker range from 2026-03-15 to 2026-03-16. Because state filing portals can change fees or forms without much warning, use this page as a comparison map, then open the state-specific guide and official source before filing.
Free Filing Does Not Mean Free Compliance
A $0 filing fee is useful, but it is only one part of the cost of maintaining an LLC. You may still need to keep a registered agent, maintain a physical address for state records, file state tax returns, pay franchise or gross receipts taxes, renew local licenses, and track deadlines. The real cost is the combination of filing fee, time, penalties, and the risk of falling out of good standing.
For example, a state with a free annual renewal can still administratively dissolve an LLC if the renewal is ignored. A state with no annual report can still require tax filings or registered agent maintenance. The safest workflow is to treat every $0 state as "low filing fee," not "no compliance work."
When a No-Fee State Helps
- You already operate in that state and only need to maintain a domestic LLC.
- You manage many LLCs and recurring state filing costs add up quickly.
- The state also has a simple online filing system and clear reminder process.
- Your business has no separate licensing or tax obligations that outweigh the filing-fee savings.
When a No-Fee State Does Not Save Money
Forming in a low-fee state just to avoid an annual report fee can backfire if your company actually operates somewhere else. If you have employees, inventory, an office, repeated in-state work, or state tax nexus in another state, you may need to register as a foreign LLC there too. That can create two sets of compliance records instead of one.
Recommended Next Step
Use the table as a first screen, then open the full state guide for your state. Start with Arizona guide, Missouri guide, or the all-50-state LLC filing fee master list.
Five-Minute Audit Checklist for a $0 State
Before you decide that a $0 state is operationally cheap, run a quick audit. First, confirm whether the state requires a filing even when the fee is free. Second, check whether a separate tax department filing is required. Third, confirm the registered agent and address rules. Fourth, look for late consequences such as bad standing, administrative dissolution, revocation, or loss of online filing access. Fifth, save the official source link and deadline in your compliance calendar.
This audit matters because the expensive mistake is usually not the filing fee. It is missing a free filing, ignoring a tax account, or assuming that "no annual report" means the LLC can be forgotten. A free renewal that is missed for two years can be more expensive than a $25 filing that is paid on time every year.
No-Fee LLC FAQ
Are these states completely free for LLC owners?
No. This page tracks the recurring state filing fee shown in the LLC compliance dataset. It does not mean the business has no tax, registered agent, licensing, or local compliance costs.
Should I form an LLC in a no-fee state?
Usually, form where the business actually operates unless you have a clear reason to do otherwise. A low filing fee is helpful, but foreign registration and tax obligations can erase the savings.
Last reviewed by Lushfolio: 2026-05-20. This comparison is general educational information, not legal or tax advice. Verify all fees, deadlines, forms, and tax obligations with the official state source before filing.