Quick answer: Excluding states with a tracked $0 filing fee, the cheapest recurring LLC compliance fees in the 2026 tracker start with Pennsylvania at $7, New York at $9, Colorado and Nebraska at $10, and Hawaii, Kentucky, and Utah at $15. The ranking below focuses on the state filing fee only, not the total cost of running the business.
Top 10 Cheapest Positive LLC Filing Fees
This list is useful when you want to compare annual report, renewal, statement, or recurring LLC compliance costs across states. It deliberately excludes the $0 states because those are covered in the separate no-fee guide. For each state, open the linked state guide and official source before relying on the fee.
| Rank | State | Tracked State Fee | Frequency | Report / Filing | Deadline Rule | Official Source |
|---|---|---|---|---|---|---|
| 1 | Pennsylvania | $7 | Decennial | Decennial Report | Every 10 years (years ending in '1') | official source |
| 2 | New York | $9 | Biennial | Biennial Statement | During the anniversary month of formation, every two years. (Late filing marks status as Past Due) | official source |
| 3 | Colorado | $10 | Annual | Periodic Report | Annually, during the month the LLC was formed or the two months following.. | official source |
| 4 | Nebraska | $10 | Biennial | Biennial Report | April 1st of odd-numbered years | official source |
| 5 | Hawaii | $15 | Annual | Annual Report | End of the quarter in which the LLC was formed, matching the anniversary quarter. | official source |
| 6 | Kentucky | $15 | Annual | Annual Report | June 30th of each year. | official source |
| 7 | Utah | $15 | Annual | Annual Renewal | Last day of the anniversary month of formation | official source |
| 8 | California | $20 | Biennial | Statement of Information (Form LLC-12) | Last day of the month the LLC was registered, every two years. (A separate minimum franchise tax is due annually to the FTB) | official source |
| 9 | Michigan | $25 | Annual | Annual Statement | February 15th of each year | official source |
| 10 | Oklahoma | $25 | Annual | Annual Certificate | On the anniversary date of formation | official source |
Methodology
The ranking uses the numeric LLC filing_fee_usd value in Lushfolio's 50-state dataset. We sorted only states with a positive recurring filing fee, then ranked by lowest state fee. The fee may represent an annual report, biennial report, statement of information, annual renewal, or similar state compliance filing depending on the state.
This comparison excludes registered agent service, formation fees, foreign qualification fees, amendment fees, local business licenses, taxes not embedded in the tracked compliance filing, optional expedited service, and late penalties. Source review dates in the local tracker range from 2026-03-15 to 2026-03-16.
Near-Miss Low-Fee States
The states below did not make the top 10 cutoff in this run, but they are still relatively low-cost compared with states charging $100, $200, or more for recurring LLC compliance.
| State | Tracked State Fee | Frequency | Official Source |
|---|---|---|---|
| West Virginia | $25 | Annual | official source |
| Wisconsin | $25 | Annual | official source |
| Iowa | $30 | Biennial | official source |
| Indiana | $32 | Biennial | official source |
| Louisiana | $35 | Annual | official source |
Why a Cheap LLC State May Still Cost More
Low annual filing fees are attractive, but they do not automatically make a state the cheapest place to operate. If your real business activity is in another state, you may need a foreign LLC registration there. You may also need a commercial registered agent, a state tax account, city or county licenses, professional permits, and recurring tax filings.
The cheapest state for a single-state owner is often the state where the business actually operates, even if another state has a lower annual report fee. The cheapest state on paper can become more expensive if it creates duplicate registrations, duplicate registered agent bills, or extra tax filings.
How to Use This Ranking
- Find your state in the ranking or the all-state master list.
- Open the state guide and verify the fee with the official source.
- Check whether the filing is annual, biennial, or event-based.
- Look for separate franchise tax, public information report, or statement of information rules.
- Budget for registered agent service if you do not maintain your own qualifying in-state address.
Decision Checklist for Low-Fee States
Use the low-fee ranking as a budget filter, not as a formation recommendation by itself. If your business is physically located in a state, has employees there, stores inventory there, or repeatedly serves customers there, that state may still be the practical compliance center even if another state has a cheaper annual filing. A $10 annual report does not help if you must also pay for a foreign LLC, a second registered agent, and another set of tax filings.
The cleanest use case for this ranking is portfolio planning. If you already have a lawful choice among several entity structures or jurisdictions, recurring state fees help you estimate long-term carrying cost. If you are choosing where to form a normal operating business, start with where the business actually operates, then use this ranking to understand whether the annual maintenance cost is low, normal, or high.
Common Low-Fee Mistakes
- Comparing only the annual report fee and ignoring franchise tax or public information reports.
- Forgetting that biennial filings still need calendar reminders.
- Using an old fee table instead of the official state source.
- Forming in a low-fee state without checking foreign registration rules in the home state.
Cheapest LLC Annual Report FAQ
Why are $0 states excluded from this top 10?
They have their own no-fee comparison page. This page answers a different question: among states that charge a positive recurring filing fee, which ones are lowest?
Does a $10 or $15 fee mean the state is business-friendly?
Not by itself. Filing fee is only one variable. Tax rules, privacy, filing complexity, late penalties, and foreign registration requirements can matter more than the annual report fee.
Where can I compare all 50 states?
Use the all-50-state LLC filing fee master list for the complete table.
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.