Quick answer: This 2026 LLC master list compares recurring state filing fees, deadline rules, filing frequency, late penalties, and official source links for all 50 U.S. states. In this tracker, 11 states show a $0 tracked filing fee, while 5 states show a tracked recurring fee of $200 or more.
LLC filing fees by state list: Use this page when you need one table for annual report fees, biennial report fees, franchise-tax style LLC filings, renewals, and state-specific recurring LLC compliance costs. The tracked fee range is Free ($0) to $500; lower-fee states in the current tracker include Arizona (Free ($0)), Idaho (Free ($0)), Maryland (Free ($0)), Minnesota (Free ($0)), Mississippi (Free ($0)), while higher-fee states include Massachusetts ($500), Nevada ($350), Delaware ($300), Tennessee ($300), North Carolina ($202).
LLC Filing Fees by State: Fast Answer
The table is built for LLC owners who need a quick annual-fee and deadline 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 an LLC. Registered agent service, foreign qualification, tax accounts, local licenses, professional licensing, payroll filings, and federal obligations can still apply outside this table.
- 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 LLC fees with the corporation filing fee master list and registered agent master list.
2026 LLC Filing Fee and Deadline Master Table
Use the search box to filter by state, then open the linked state guide before filing. The table is designed as a starting point for compliance planning, not as a substitute for the official state portal.
| State | Filing Fee | Frequency | Report / Filing | Due Date Rule | Late Penalty | Official Source |
|---|---|---|---|---|---|---|
| Alabama | $100 | Annual | Annual Report (Privilege Tax Return) | April 15th (or 3.5 months after the end of the tax year) | Minimum $50, plus 10% of tax due and 1% interest per month | source |
| Alaska | $100 | Biennial | Biennial Report | January 2nd every two years (even or odd year based on formation) | $50 | source |
| Arizona | Free ($0) | None | No Annual Report Required | N/A (No annual report required for Arizona LLCs) | $0 tracked | source |
| Arkansas | $150 | Annual | Annual Franchise Tax Report | May 1st of each year | $50 | source |
| California | $20 | Biennial | Statement of Information (Form LLC-12) | Last day of the month the LLC was registered, every two years. (Note: A separate minimum franchise tax is due annually to the FTB) | $250 | source |
| Colorado | $10 | Annual | Periodic Report | Annually, during the month the LLC was formed or the two months following | $0 tracked | source |
| Connecticut | $80 | Annual | Annual Report | March 31st of each year | $0 tracked | source |
| Delaware | $300 | Annual | Alternative Entity Tax (Franchise Tax) | June 1st of every year | $200 | source |
| Florida | $138.75 | Annual | Annual Report | May 1st each year | $400 | source |
| Georgia | $50 | Annual | Annual Registration | April 1st of each year | $25 | source |
| Hawaii | $15 | Annual | Annual Report | End of the quarter in which the LLC was formed, matching the anniversary quarter | $10 per year | source |
| Idaho | Free ($0) | Annual | Annual Report | End of the month the LLC was formed | $0 tracked | source |
| Illinois | $75 | Annual | Annual Report | Prior to the first day of the anniversary month of formation | $No direct late fee; administrative dissolution will incur reinstatement fees. | source |
| Indiana | $32 | Biennial | Business Entity Report | End of the anniversary month of formation, every two years | $No specific monetary fee | source |
| Iowa | $30 | Biennial | Biennial Report | April 1st of odd-numbered years | $0 tracked | source |
| Kansas | $50 | Biennial | Information Report | April 15th every two years (even or odd year based on formation) | $50 | source |
| Kentucky | $15 | Annual | Annual Report | June 30th of each year | $Administrative dissolution; $100 reinstatement fee | source |
| Louisiana | $35 | Annual | Annual Report | On or before the anniversary date of formation | $0 tracked | source |
| Maine | $85 | Annual | Annual Report | June 1st of each year | $50 | source |
| Maryland | Free ($0) | Annual | Annual Report & Personal Property Tax Return | April 15th of each year | $0 tracked | source |
| Massachusetts | $500 | Annual | Annual Report | On or before the anniversary date of formation | $0 tracked | source |
| Michigan | $25 | Annual | Annual Statement | February 15th of each year | $50 | source |
| Minnesota | Free ($0) | Annual | Annual Renewal | December 31st of each year | $0 tracked | source |
| Mississippi | Free ($0) | Annual | Annual Report | April 15th of each year | $0 tracked | source |
| Missouri | Free ($0) | None | No Annual Report Required | N/A (No annual report required for Missouri LLCs) | $0 tracked | source |
| Montana | Free ($0) | Annual | Annual Report | April 15th of each year | $0 tracked | source |
| Nebraska | $10 | Biennial | Biennial Report | April 1st of odd-numbered years | $0 tracked | source |
| Nevada | $350 | Annual | Annual List and State Business License | Last day of the anniversary month of formation | $175 | source |
| New Hampshire | $100 | Annual | Annual Report | April 1st of each year | $50 | source |
| New Jersey | $75 | Annual | Annual Report | Last day of the anniversary month of formation | $0 tracked | source |
| New Mexico | Free ($0) | None | No Annual Report Required | N/A (No annual report required for New Mexico LLCs) | $0 tracked | source |
| New York | $9 | Biennial | Biennial Statement | During the anniversary month of formation, every two years. (Late filing marks status as Past Due) | $0 tracked | source |
| North Carolina | $202 | Annual | Annual Report | April 15th of each year | $0 tracked | source |
| North Dakota | $50 | Annual | Annual Report | November 15th of each year | $50 | source |
| Ohio | Free ($0) | None | No Annual Report Required | N/A (No annual report required for Ohio LLCs) | $0 tracked | source |
| Oklahoma | $25 | Annual | Annual Certificate | On the anniversary date of formation | $0 tracked | source |
| Oregon | $100 | Annual | Annual Report | On the anniversary date of formation | $0 tracked | source |
| Pennsylvania | $7 | Decennial | Decennial Report | Every 10 years (years ending in '1') | $0 tracked | source |
| Rhode Island | $50 | Annual | Annual Report | Between February 1st and May 1st of each year | $25 | 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) | $0 tracked | source |
| South Dakota | $50 | Annual | Annual Report | First day of the anniversary month of formation | $50 | source |
| Tennessee | $300 | Annual | Annual Report | First day of the fourth month following the end of the LLC's fiscal year | $0 tracked | 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) | $50 | source |
| Utah | $15 | Annual | Annual Renewal | Last day of the anniversary month of formation | $10 | source |
| Vermont | $35 | Annual | Annual Report | Within 3 months of the close of the fiscal year (usually March 31) | $0 tracked | source |
| Virginia | $50 | Annual | Annual Registration Fee | Last day of the anniversary month of formation | $25 | source |
| Washington | $60 | Annual | Annual Report | Last day of the anniversary month of formation | $25 | source |
| West Virginia | $25 | Annual | Annual Report | July 1st of each year | $50 | source |
| Wisconsin | $25 | Annual | Annual Report | End of the quarter in which the LLC was formed | $0 tracked | source |
| Wyoming | $60 | Annual | Annual Report | First day of the anniversary month of formation | $0 tracked | source |
Methodology
This master list uses Lushfolio's LLC rows from the 50-state compliance dataset. The main comparison field is the tracked state filing fee for the recurring LLC report, renewal, statement, franchise-tax style filing, public information report, or state-specific equivalent shown in each state guide. Source review dates in the local tracker range from 2026-03-15 to 2026-03-16.
The table excludes formation fees, optional expedited service, registered agent service, professional licensing, local business licenses, federal filings, payroll tax, sales tax, income tax, and penalties caused by late filing. Some states show a $0 filing fee but still require a report or tax-related filing, so do not treat $0 as "no compliance required."
What the Table Shows
- Filing fee: The tracked recurring state fee, shown as a planning figure.
- Frequency: Annual, biennial, none, or state-specific timing.
- Report / filing: The state-specific name used in the tracker.
- Due date rule: The deadline pattern, such as anniversary month, fixed date, or biennial cycle.
- Official source: A state source link for verification before filing.
Cost Patterns in the 2026 LLC Data
The lowest-fee states in this tracker include Arizona (Free ($0)), Idaho (Free ($0)), Maryland (Free ($0)), Minnesota (Free ($0)), Mississippi (Free ($0)). The highest-fee states include Massachusetts ($500), Nevada ($350), Delaware ($300), Tennessee ($300), North Carolina ($202). These lists are useful for budgeting, but they should not be used alone to choose a formation state. The right state is usually where the business actually operates, owns property, has employees, or creates state tax obligations.
For a deeper cost view, use the states with no LLC annual report fees, cheapest LLC annual report states, and most expensive LLC annual report states comparison pages.
How to Use This Master List
- Search for your state in the table.
- Open the state-specific guide from the state link.
- Open the official source link and confirm the current fee and form.
- Check whether the filing is annual, biennial, anniversary-based, or tax-account-based.
- Add the deadline to a compliance calendar at least 30 days early.
- Save the filed copy, receipt, confirmation number, and next due date.
Common Planning Mistakes
- Comparing only state filing fees and ignoring foreign LLC registration requirements.
- Assuming a no-fee state means no annual filing or tax filing.
- Missing a biennial filing because it does not happen every year.
- Using a third-party mailer instead of the official state portal.
- Forgetting to update registered agent or principal office records before filing.
LLC Master List FAQ
Which states have the highest LLC annual fees in this tracker?
The highest tracked LLC filing costs in the current dataset include Massachusetts ($500), Nevada ($350), Delaware ($300), Tennessee ($300), North Carolina ($202). Some high-fee states combine annual report, franchise-tax style, public information report, or business renewal requirements, so open the state guide and official source before budgeting.
Which state has the cheapest LLC annual report fee?
Several states show a tracked $0 filing fee in this dataset. Among states with a positive recurring fee, the lowest tracked fees start with Pennsylvania, New York, Colorado, and Nebraska. Always verify the official state source before filing.
Does a $0 fee mean my LLC has no annual compliance?
No. A $0 filing fee can still come with a required renewal, report, tax filing, registered agent obligation, or state account maintenance.
Should I form in the cheapest state?
Not based on this table alone. If you operate in another state, foreign registration and tax obligations can cost more than the annual report savings.
Are LLC annual report fees the same as corporation fees?
Not always. The same state can charge different fees and use different forms for LLCs and corporations. Use the entity-specific state guide before filing.
Does this table include registered agent service?
No. This table tracks state recurring filing fees from the local dataset. Registered agent service, address service, mail handling, and missed-notice risk are separate from the state filing fee.
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, and penalty directly with the official state source before filing.