Quick answer: This 2026 corporation master list compares recurring state filing fees, deadline rules, filing frequency, late penalties, and official source links for corporations in all 50 U.S. states. In this tracker, 12 states show a $0 tracked corporation filing fee, while 4 states show a tracked recurring fee of $200 or more.
Corporation annual fees by state list: Use the table below when you need one place to compare annual report fees, franchise-tax style corporation filings, annual lists, and state-specific corporation renewal costs. The tracked fee range is Free ($0) to $800; lower-fee states in the current tracker include Arizona (Free ($0)), Idaho (Free ($0)), Iowa (Free ($0)), Maryland (Free ($0)), Minnesota (Free ($0)), while higher-fee states include California ($800), Nevada ($350), Tennessee ($300), North Carolina ($202), Delaware ($175).
Corporation Annual Fees by State: Fast Answer
The table is built for corporation owners who need a quick annual-fee comparison before opening a state-specific filing guide. It compares the recurring state filing fee shown in the tracker, not the full cost of operating a corporation. A corporation may still have registered agent service costs, franchise taxes, tax accounts, local licenses, professional licensing, payroll filings, or federal obligations outside this list.
- Use this page for: annual report fee screening, deadline comparison, and official source navigation.
- Do not use it for: choosing a formation state by fee alone, tax planning, or replacing official state filing instructions.
- Cross-check: Compare corporation fees with the LLC filing fee master list and registered agent master list.
2026 Corporation Filing Fee and Deadline Master Table
Corporation compliance can differ from LLC compliance because some states ask for officers, directors, shares, franchise tax details, annual lists, or separate tax account information. Use this table to screen the state, then open the linked state guide and official source before filing.
| State | Filing Fee | Frequency | Report / Filing | Due Date Rule | Late Penalty | Official Source |
|---|---|---|---|---|---|---|
| Alabama | $50 | Annual | Annual Report (Privilege Tax Return) | April 15th for calendar year filers, or the 15th day of the fourth month following the close of the fiscal year for fiscal year filers | 10% of the tax due or $50 (whichever is greater) for failure to file, plus 10% of the unpaid tax for failure to pay, plus interest. | source |
| Alaska | $100 | Biennial | Biennial Report | January 2nd of each year | $50 | source |
| Arizona | Free ($0) | None | No Annual Report Required | Arizona corporations are not required to file an annual report or pay an annual franchise tax with the Arizona Corporation Commission | $0 tracked | source |
| Arkansas | $150 | Annual | Annual Franchise Tax Report | May 1st each year | $Initial $50, an additional $100 if not filed by June 1st, totaling $150. | source |
| California | $800 | Biennial | Statement of Information (Form Corporation-12) | The 15th day of the 4th month after the close of the taxable year (e.g., April 15th for calendar year filers) | 5% of unpaid tax plus 0.5% per month (max 25%) for late payment; 25% of tax due for late filing if more than 60 days late; additional underpayment penalties may apply. | source |
| Colorado | $10 | Annual | Periodic Report | The annual report is due each year during the three-month period commencing on the first day of the entity's anniversary month and ending on the last day of the second month following the anniversary month | $No specific monetary late fee. | source |
| Connecticut | $80 | Annual | Annual Report | Between January 1st and March 31st, inclusive, of each year | $Administrative dissolution | source |
| Delaware | $175 | Annual | Alternative Entity Tax (Franchise Tax) | March 1st | $200 plus 1.5% interest per month | source |
| Florida | $150 | Annual | Annual Report | Between January 1st and May 1st each year | $400 | source |
| Georgia | $50 | Annual | Annual Registration | Between January 1 and April 1 | $25 | source |
| Hawaii | $25 | Annual | Annual Report | On or before the last day of the calendar quarter in which the corporation was formed or authorized to transact business in Hawaii | $25 | source |
| Idaho | Free ($0) | Annual | Annual Report | By the end of the corporation's anniversary month of formation | $No monetary late fee, but failure to file can lead to administrative dissolution. | source |
| Illinois | $75 | Annual | Annual Report | Due each year during the anniversary month of the corporation's incorporation | $3.00 per month or fraction thereof | source |
| Indiana | $20 | Biennial | Business Entity Report | Due every two years by the end of the anniversary month of the corporation's formation | Administrative dissolution; $30 reinstatement fee plus all delinquent biennial report fees. | source |
| Iowa | Free ($0) | Biennial | Biennial Report | Between January 1 and April 1 of each year, beginning the year following the calendar year in which the corporation was formed | $0 tracked | source |
| Kansas | $50 | Biennial | Information Report | On or before the 15th day of the 4th month following the close of its tax year | $0 tracked | source |
| Kentucky | $15 | Annual | Annual Report | June 30th | $Administrative dissolution by the Secretary of State. | source |
| Louisiana | $30 | Annual | Annual Report | On or before the anniversary date of incorporation | $30 | source |
| Maine | $85 | Annual | Annual Report | June 1st | $50 | source |
| Maryland | Free ($0) | Annual | Annual Report & Personal Property Tax Return | April 15th | $100 | source |
| Massachusetts | $125 | Annual | Annual Report | On or before the last day of the fourth month following the close of its fiscal year | $None directly for the annual report. | source |
| Michigan | $25 | Annual | Annual Statement | February 15th of each year | Varies | source |
| Minnesota | Free ($0) | Annual | Annual Renewal | December 31st of each year | Varies | source |
| Mississippi | Free ($0) | Annual | Annual Report | April 15th of each year | Varies | source |
| Missouri | Free ($0) | None | No Annual Report Required | N/A (No annual report required for Missouri LLCs) | Varies | source |
| Montana | Free ($0) | Annual | Annual Report | April 15th of each year | Varies | source |
| Nebraska | $10 | Biennial | Biennial Report | April 1st of odd-numbered years | Varies | source |
| Nevada | $350 | Annual | Annual List and State Business License | Last day of the anniversary month of formation | Varies | source |
| New Hampshire | $100 | Annual | Annual Report | April 1st of each year | Varies | source |
| New Jersey | $75 | Annual | Annual Report | Last day of the anniversary month of formation | Varies | source |
| New Mexico | Free ($0) | None | No Annual Report Required | N/A (No annual report required for New Mexico LLCs) | Varies | source |
| New York | $9 | Biennial | Biennial Statement | During the anniversary month of formation, every two years. (Late filing marks status as Past Due) | Varies | source |
| North Carolina | $202 | Annual | Annual Report | April 15th of each year | Varies | source |
| North Dakota | $50 | Annual | Annual Report | November 15th of each year | Varies | source |
| Ohio | Free ($0) | None | No Annual Report Required | N/A (No annual report required for Ohio LLCs) | Varies | source |
| Oklahoma | $25 | Annual | Annual Certificate | On the anniversary date of formation | Varies | source |
| Oregon | $100 | Annual | Annual Report | On the anniversary date of formation | Varies | source |
| Pennsylvania | $7 | Decennial | Decennial Report | Every 10 years (years ending in '1') | Varies | source |
| Rhode Island | $50 | Annual | Annual Report | Between February 1st and May 1st of each year | Varies | 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) | Varies | source |
| South Dakota | $50 | Annual | Annual Report | First day of the anniversary month of formation | Varies | source |
| Tennessee | $300 | Annual | Annual Report | First day of the fourth month following the end of the LLC's fiscal year | Varies | source |
| Texas | Free ($0) | Annual | Public Information Report (Franchise Tax) | May 15th each year. (Note: A flat penalty applies for late filing, even if no tax is due) | Varies | source |
| Utah | $15 | Annual | Annual Renewal | Last day of the anniversary month of formation | Varies | source |
| Vermont | $35 | Annual | Annual Report | Within 3 months of the close of the fiscal year (usually March 31) | Varies | source |
| Virginia | $50 | Annual | Annual Registration Fee | Last day of the anniversary month of formation | Varies | source |
| Washington | $60 | Annual | Annual Report | Last day of the anniversary month of formation | Varies | source |
| West Virginia | $25 | Annual | Annual Report | July 1st of each year | Varies | source |
| Wisconsin | $25 | Annual | Annual Report | End of the quarter in which the LLC was formed | Varies | source |
| Wyoming | $60 | Annual | Annual Report | First day of the anniversary month of formation | Varies | source |
Methodology
This master list uses Lushfolio's corporation rows from the 50-state compliance dataset. The main comparison field is the tracked recurring state filing fee for the corporation annual report, statement, franchise-tax style filing, annual list, renewal, or state-specific equivalent shown in each state guide. Source review dates in the local tracker range from 2026-03-16.
The table excludes formation fees, optional expedited processing, registered agent service, federal filings, securities filings, professional licensing, local licenses, payroll tax, sales tax, income tax, and penalties caused by late filing. Corporation tax and annual report rules can overlap in some states, so verify both the corporate filing office and any relevant tax department workflow.
What the Table Shows
- Filing fee: The tracked recurring state fee for the corporation filing.
- Frequency: Annual, biennial, none, or state-specific timing.
- Report / filing: The state-specific filing name in the tracker.
- Due date rule: The deadline pattern, such as fixed date, anniversary month, or fiscal-year rule.
- Official source: A state source link for verification before filing.
Cost Patterns in the 2026 Corporation Data
The lowest-fee corporation states in this tracker include Arizona (Free ($0)), Idaho (Free ($0)), Iowa (Free ($0)), Maryland (Free ($0)), Minnesota (Free ($0)). The highest-fee corporation states include California ($800), Nevada ($350), Tennessee ($300), North Carolina ($202), Delaware ($175). Higher fees are not automatically bad if the business operates in that state, but they should be budgeted early and calendared carefully.
If you operate both LLCs and corporations, compare this page with the LLC filing fee master list. Entity type matters: the same state can have different forms, fees, deadlines, and penalty rules for corporations and LLCs. Also check the registered agent master list because a corporation can be current on an annual report while still having stale registered agent information.
How to Use This Corporation Master List
- Search for the state where the corporation is formed or registered.
- Open the linked state guide for the full filing checklist and official links.
- Confirm whether the filing asks for officers, directors, shares, addresses, or tax account information.
- Verify the fee and deadline directly with the official state source.
- Save the filed report, receipt, and confirmation number in the corporate records folder.
- Update board or officer records if the state filing reveals stale internal information.
Common Corporation Filing Mistakes
- Using LLC deadline rules for a corporation in the same state.
- Ignoring annual list, officer, director, or stock information requirements.
- Missing a franchise tax or tax-account step that is separate from the annual report.
- Letting a third-party mailer replace the official state filing portal.
- Forgetting to keep corporate minutes and state reports consistent.
Corporation Master List FAQ
Which states have the highest corporation annual fees in this tracker?
The highest tracked corporation filing costs in the current dataset include California ($800), Nevada ($350), Tennessee ($300), North Carolina ($202), Delaware ($175). Some high-fee states combine annual report, annual list, business license, franchise-tax style, or tax-related requirements, so open the state guide and official source before budgeting.
Which states have the lowest corporation annual fees in this tracker?
The lowest tracked corporation filing costs in the current dataset include Arizona (Free ($0)), Idaho (Free ($0)), Iowa (Free ($0)), Maryland (Free ($0)), Minnesota (Free ($0)). A low filing fee does not necessarily mean low total compliance cost because registered agent service, tax accounts, licenses, and foreign qualification can still apply.
Are corporation annual report fees the same as LLC fees?
Not always. The same state can charge different fees and use different forms for corporations and LLCs. Use the entity-specific state guide before filing.
Does a $0 corporation filing fee mean no annual compliance?
No. A $0 tracked filing fee can still come with a required report, officer update, registered agent maintenance obligation, tax filing, business license, or other state workflow. Verify the official source before assuming there is nothing to file.
Does this table include franchise tax?
It includes the tracked recurring filing or franchise-tax style obligation where that is the state compliance item in the dataset, but it is not a full tax analysis. Confirm tax obligations with the official state source or a qualified professional.
What should corporations save after filing?
Save the filed report, receipt, confirmation number, official status record, and any officer/director/share information submitted. These records may matter for banking, due diligence, financing, and corporate governance.
Last reviewed by Lushfolio: 2026-05-20. This page is general educational information, not legal or tax advice. State fees and deadlines can change; verify the current form, fee, deadline, penalty, and tax workflow directly with the official state source before filing.