State Guides · Quick Reference · Updated June 2026

LLC Formation — All 50 States Quick Reference

Compare filing fees, processing times, and annual report requirements for all 50 US states and Washington DC. Click any state for the full step-by-step guide.

Lowest Filing Fee
$35
Montana
Highest Filing Fee
$500
Massachusetts
No Annual Report
7 states
Arizona, Missouri, New Mexico…
Special Requirements
15 states
See ⚠ in table
State Abbr Filing Document Filing Fee Online Processing Annual Report Name Annual Fee
Alabama AL Articles of Organization $200 3–5 business days File Your Annual Report $50/year
Alaska AK Articles of Organization $250 10–15 business days File Your Biennial Report $100 every 2 years
Arizona AZ Articles of Organization $50 14–16 business days (standard); 3–5 days (expedited, +$35) — None
Arkansas AR Articles of Organization $45 online / $50 by mail 3–5 business days File Your Annual Franchise Tax Report $150/year
California ⚠ CA Articles of Organization $70 2–3 business days (online only — mail filing no longer accepted) File Your Statement of Information (Form LLC-12) $20 every 2 years
Colorado CO Articles of Organization $50 Same day to 1 business day File Your Periodic Report $10/year
Connecticut CT Certificate of Organization $120 3–5 business days File Your Annual Report $80/year
Delaware DE Certificate of Formation $110 10 business days (standard); same-day expedited available File Your Annual Franchise Tax Report $300/year
Florida ⚠ FL Articles of Organization $125 5 business days File Your Annual Report $138.75/year
Georgia GA Articles of Organization $100 7–10 business days File Your Annual Registration $50/year
Hawaii ⚠ HI Articles of Organization $50 3–5 business days File Your Annual Report $15/year
Idaho ID Articles of Organization $100 3–5 business days File Your Annual Report Free ($0)
Illinois IL Articles of Organization $150 10–15 business days File Your Annual Report $75/year
Indiana IN Articles of Organization $98 online / $100 by mail 1–3 business days File Your Business Entity Report $32 every 2 years
Iowa IA Certificate of Organization $50 5–7 business days File Your Biennial Report $30 every 2 years
Kansas KS Articles of Organization $165 3–5 business days File Your Annual Report $50/year
Kentucky KY Articles of Organization $40 5–7 business days File Your Annual Report $15/year
Louisiana LA Articles of Organization $105 3–5 business days File Your Annual Report $35/year
Maine ME Certificate of Formation $175 5–7 business days File Your Annual Report $85/year
Maryland ⚠ MD Articles of Organization $100 4–6 weeks (standard); 7 business days (+$50 expedite); same-day (+$425) File Your Personal Property Return $300/year (minimum)
Massachusetts ⚠ MA Certificate of Organization $500 3–5 business days File Your Annual Report $500/year
Michigan MI Articles of Organization $50 10–15 business days (standard); 24 hours (+$100 expedite) File Your Annual Statement $25/year
Minnesota MN Articles of Organization $135 1–3 business days File Your Annual Renewal Free ($0)
Mississippi MS Certificate of Formation $50 3–5 business days File Your Annual Report Free ($0)
Missouri MO Articles of Organization $50 3–5 business days — None
Montana MT Articles of Organization $35 3–5 business days File Your Annual Report $20/year
Nebraska ⚠ NE Certificate of Organization $110 3–5 business days File Your Biennial Occupation Tax Report $26 every 2 years
Nevada ⚠ NV Articles of Organization $425 total ($75 Articles + $150 Initial List + $200 Business License) 3–5 business days (standard); expedited same-day/next-day available File Your Annual List + Renew Your Business License $350/year ($150 Annual List + $200 Business License Renewal)
New Hampshire NH Certificate of Formation $100 5–7 business days File Your Annual Report $100/year
New Jersey ⚠ NJ Certificate of Formation $125 3–5 business days File Your Annual Report $75/year
New Mexico ⚠ NM Articles of Organization $50 1–3 business days — None
New York ⚠ NY Articles of Organization $200 7 business days (standard); 24-hour expedite (+$25); same-day (+$75) Fulfill the Publication Requirement $300–$2,000+ (newspaper) + $50 Certificate of Publication
North Carolina NC Articles of Organization $125 3–5 business days File Your Annual Report $200/year
North Dakota ND Articles of Organization $135 5–7 business days File Your Annual Report $50/year
Ohio OH Articles of Organization $99 3–5 business days — None
Oklahoma OK Articles of Organization $104 3–5 business days — None
Oregon OR Articles of Organization $100 5–7 business days (standard); 2 business days (+$50 expedite) File Your Annual Report $100/year
Pennsylvania PA Certificate of Organization $125 3–5 business days — None
Rhode Island RI Articles of Organization $150 3–5 business days File Your Annual Report $50/year
South Carolina SC Articles of Organization $110 5–7 business days — None
South Dakota SD Articles of Organization $150 1–3 business days File Your Annual Report $50/year
Tennessee ⚠ TN Articles of Organization $300 minimum ($50/member; min $300, max $3,000) 3–5 business days File Your Annual Report $300/year minimum ($50/member; min $300, max $3,000)
Texas ⚠ TX Certificate of Formation $300 2–3 business days File Your Public Information Report (and Franchise Tax) Free (Franchise Tax may apply for revenue over $1.23M)
Utah UT Articles of Organization $54 1–3 business days File Your Annual Renewal $18/year
Vermont VT Articles of Organization $125 3–5 business days File Your Annual Report $35/year
Virginia VA Articles of Organization $100 3–5 business days (standard); same-day/next-day expedited available Pay Your Annual Registration Fee $50/year
Washington ⚠ WA Certificate of Formation $200 2–3 business days File Your Annual Report $60/year
Washington DC ⚠ DC Articles of Organization $220 15 business days (standard); expedited available File Your Biennial Report $300 every 2 years
West Virginia WV Articles of Organization $100 3–5 business days File Your Annual Report $25/year
Wisconsin WI Articles of Organization $130 2–3 business days File Your Annual Report $25/year
Wyoming ⚠ WY Articles of Organization $100 1–3 business days File Your Annual Report $60 minimum (or $0.0002 × total Wyoming assets, whichever is greater)
⚠ Has special requirements — see state page None = No annual report required

States with no annual report required

The following states do not require LLCs to file an annual report or pay a recurring state fee. Once formed, your only ongoing obligation is to comply with state tax filings.

States with special requirements

These states have requirements beyond the standard 5–6 steps. Always read the full state guide before filing.

California

California has an $800 Annual Franchise Tax due every year regardless of revenue. This is separate from the Statement of Information. First payment is due 4.5 months after LLC approval.

Florida

Florida's Annual Report has a hard $400 late fee if filed after May 1. Missing the September deadline results in administrative dissolution. File early.

Hawaii

Hawaii requires all businesses to obtain a General Excise Tax (GET) license from the Department of Taxation. This is in addition to the standard LLC formation steps and applies to virtually all business activity.

Maryland

Maryland has one of the longest standard processing times — up to 4–6 weeks. If you need your LLC faster, use expedited service: +$50 for 7-day processing or +$425 for same-day.

Massachusetts

Massachusetts has one of the highest LLC fee structures in the country: $500 to form and $500 per year for the Annual Report.

Nebraska

Nebraska requires LLCs to publish a notice of formation in a legal newspaper for 3 consecutive weeks within 45 days of forming. Cost is typically $40–$200. After publication, file a Certificate of Publication with the Secretary of State.

Nevada

Nevada's initial filing requires 3 documents filed simultaneously: Articles of Organization ($75) + Initial List of Members/Managers ($150) + State Business License ($200) = $425 total. Annual renewal is $350/year.

New Jersey

New Jersey requires all businesses to obtain a Business Registration Certificate from the Division of Revenue. This is separate from the LLC formation filing.

New Mexico

New Mexico is popular for privacy — the state does not require members or managers to be listed in the Articles of Organization. Combined with no annual report requirement, it offers very low ongoing costs and strong privacy.

New York

New York has a mandatory Publication Requirement: within 120 days of forming your LLC, you must publish a notice of formation in 2 newspapers for 6 consecutive weeks. This can cost $300 to $2,000+ depending on your county (Manhattan is the most expensive). Failure to complete this can suspend your LLC's ability to do business.

Tennessee

Tennessee's filing fee is unique: $50 per LLC member, with a minimum of $300 and a maximum of $3,000. This applies to both formation and the Annual Report. Tennessee also has a Franchise and Excise Tax for LLCs with in-state business activity.

Texas

Texas LLCs must file a Public Information Report and possibly pay Franchise Tax each year with the Texas Comptroller (not the Secretary of State). LLCs with annualized revenue over $1.23 million owe Franchise Tax. Those below the threshold still file a No Tax Due report.

Washington

Washington requires all LLCs to obtain a State Business License from the Department of Revenue. Washington also has a Business and Occupation (B&O) Tax based on gross revenue.

Washington DC

Washington DC requires all businesses to obtain a Basic Business License (BBL) from the DCRA. This is a local requirement specific to operating in the District and is separate from the LLC formation.

Wyoming

Wyoming is well-known for LLC privacy (members/managers don't need to be publicly listed if you use a registered agent as organizer) and no state income tax. Popular for holding companies and privacy-focused structures.

General information only — not legal or tax advice. Fees, processing times, and requirements change. This table reflects publicly available data as of June 2026. Verify current requirements directly with each state's agency before filing. Last verified: June 2026.