LLC Annual Fees by State (2026)
Forming the LLC is a one-time cost — these are the fees that come back every year: annual (or biennial) reports and minimum franchise taxes. They range from $0 in eight states to $800+ in California. Biennial fees are shown as their per-year average.
| State | Effective per year | What it is |
|---|---|---|
| Alabama | $0 | Alabama repealed the minimum Business Privilege Tax — LLCs owing $100 or less no longer file or pay |
| Alaska | $50 | Biennial report — Shown as per-year average |
| Arizona | $0 | Arizona LLCs file NO annual report — one of the cheapest states to maintain |
| Arkansas | $150 | No recurring report fee; Annual franchise tax — Flat $150 for LLCs, due May 1 |
| California | $810 | Statement of Information (biennial) — Shown as per-year average; Annual franchise tax — $800 minimum to the Franchise Tax Board every year, regardless of income |
| Colorado | $25 | Periodic report |
| Connecticut | $80 | Annual report |
| Delaware | $300 | No recurring report fee; Annual LLC tax — Flat $300, due June 1 — no annual report required |
| Florida | $138.75 | Annual report — Late filing adds a $400 penalty — Florida is strict |
| Georgia | $60 | Annual registration — $50 base + $10 service fee (charged on all filing methods since September 2025); $25 late fee |
| Hawaii | $15 | Annual report |
| Idaho | $0 | An annual report is required but FREE |
| Illinois | $75 | Annual report |
| Indiana | $16 | Business entity report (biennial) — $32 online / $50 by mail, every two years |
| Iowa | $15 | Biennial report — $30 online / $45 by mail, odd-numbered years |
| Kansas | $45 | Biennial information report — $90 online / $110 paper, every two years (Kansas switched from annual reports in 2024) |
| Kentucky | $15 | Annual report |
| Louisiana | $30 | Annual report |
| Maine | $85 | Annual report |
| Maryland | $300 | Annual report — Maryland's $300 annual report is among the highest in the country |
| Massachusetts | $500 | Annual report — The most expensive LLC in America — $500 to form, $500 every year |
| Michigan | $25 | Annual statement |
| Minnesota | $0 | An annual renewal is required but FREE for active entities |
| Mississippi | $0 | An annual report is required but FREE for domestic LLCs (filed online) |
| Missouri | $0 | Missouri LLCs file NO annual report |
| Montana | $0 | The $20 annual report fee is WAIVED for on-time filers through 2027 ($35 if filed after April 15) |
| Nebraska | $12.50 | Biennial report — $25 online / $30 paper, odd-numbered years |
| Nevada | $350 | Annual list + business license — $150 annual list + $200 business-license renewal |
| New Hampshire | $100 | Annual report |
| New Jersey | $75 | Annual report |
| New Mexico | $0 | New Mexico LLCs file NO annual report — among the cheapest to maintain anywhere |
| New York | $4.50 | Biennial statement — Shown as per-year average |
| North Carolina | $200 | Annual report — $200 by paper / $203 online — one of the priciest LLC reports in the country |
| North Dakota | $50 | Annual report |
| Ohio | $0 | Ohio has NO annual report for LLCs or corporations — file once and you're done |
| Oklahoma | $25 | Annual certificate |
| Oregon | $100 | Annual report |
| Pennsylvania | $7 | Annual report — New requirement since 2025 — just $7/year |
| Rhode Island | $50 | Annual report — Filing window Feb 1 – May 1; $25 late fee |
| South Carolina | $0 | South Carolina LLCs file NO annual report (unless taxed as a corporation) |
| South Dakota | $55 | Annual report — $55 online / $70 paper (raised July 2025) |
| Tennessee | $300 | Annual report (minimum) — $50 per member, min $300 max $3,000 |
| Texas | $0 | No annual report fee — businesses under the $2.65M franchise-tax threshold (2026) owe $0 and just file a free Public Information Report |
| Utah | $18 | Annual renewal |
| Vermont | $45 | Annual report |
| Virginia | $50 | Annual registration fee |
| Washington | $70 | Annual report |
| West Virginia | $25 | Annual report |
| Wisconsin | $25 | Annual report — $25 online / $40 paper |
| Wyoming | $60 | Annual report license tax — Minimum $60; 0.0002 × Wyoming-located assets if higher |
Frequently asked questions
Which states have no annual LLC fees?
Missouri, New Mexico, Ohio, Arizona, and South Carolina require no annual report and charge nothing recurring. Idaho, Minnesota, and Mississippi require an annual filing but make it free. Texas charges $0 for businesses under its $2.65M franchise-tax threshold, and Montana has waived its $20 report fee through 2027.
What happens if I skip the annual report?
Late fees first (Florida's is a brutal $400), then administrative dissolution — your LLC loses good standing and eventually its legal existence, and reinstatement costs more than the missed reports. The deadline and penalty vary by state; check your state's page.
Is the franchise tax based on my income?
The minimums shown here apply regardless of income — California's $800 is due even in a year with zero revenue. Above the minimums, some states scale with capital, assets, or receipts (Delaware, Arkansas, Wyoming, Tennessee), and actual income taxes are separate.
All figures computed from Secretary of State fee schedules verified July 17, 2026.