Fees checked Oct 19, 2026
Most states charge an LLC a fee every year or two to stay in good standing, and a few add a yearly tax. For a small LLC with no income-based fee, California has the highest fixed cost: an $800 annual tax plus a $20 Statement of Information every two years ($810). New York and California also charge income-based fees that can be higher. Arizona, Missouri, and Ohio charge no annual LLC fee at all.
Yearly minimum is the least a domestic LLC owes the state each year for required filings and flat minimum taxes. Fees due every two years are split per year. Each figure links to its official source.
| State | Yearly minimum | What you file | When it's due | Source |
|---|---|---|---|---|
| Alabama | $0 | Business Privilege Tax return (no SOS report for LLCs) | With federal return | AL DOR notice, AL DOR FAQ |
| Alaska | $50 | $100 biennial report | Jan 2 | AK Corporations Forms & Fees, AK Biennial Reports FAQs |
| Arizona | $0 | No annual report for LLCs | n/a | AZ Corporation Commission |
| Arkansas | $150 | Annual Franchise Tax Report | May 1 | AR SOS |
| California | $810 | $800 annual tax + $20 Statement of Information every 2 years | Statement: within 90 days, then 2yr; Tax: 15th day of 4th month | FTB, CA SOS |
| Colorado | $25 | Periodic Report, every year | 2 months before to 2 months after anniversary month | CO SOS |
| Connecticut | $80 | Annual Report | Jan 1 to Mar 31 | CT SOS |
| Delaware | $400 | $400 annual tax (no annual report) | June 1 | DE Division of Corporations, DE HB 400 |
| District of Columbia | $150 | $300 biennial report | April 1, every 2 years | DLCP fee schedule |
| Florida | $138.75 | Annual Report | Jan 1 to May 1 | Sunbiz |
| Georgia | $60 | Annual Registration ($50 + $10 service charge) | Jan 1 to Apr 1 | Georgia.gov |
| Hawaii | $12.50 | Annual Report ($15 paper, $12.50 online) | End of registration quarter | HI DCCA fee schedule |
| Idaho | $0 | Annual Report (no fee) | Before end of anniversary month | Idaho Code 30-21-213 |
| Illinois | $75 | Annual Report | Within 60 days before anniversary month | 805 ILCS 180 |
| Indiana | $15.50 | Business Entity Report every 2 years ($31 online) | Anniversary month | INBiz |
| Iowa | $15 | Biennial Report in odd years ($30 online, $45 paper) | Jan 1 to Apr 1 of odd years | IA SOS |
| Kansas* | $45 | Information Report every 2 years ($90 online, $110 paper) | Apr 15 | KS SOS form |
| Kentucky | $15 | Annual Report | June 30 | KY SOS |
| Louisiana* | $35 | Annual Report | On or before anniversary date | LA R.S. 12:1308.1 |
| Maine | $85 | Annual Report ($85 domestic) | June 1 | ME SOS forms |
| Maryland | $300 | Annual Report (Form 1) | April 15 | MD SDAT Form 1 |
| Massachusetts | $500 | Annual Report | On or before anniversary date | mass.gov LLC guide |
| Michigan | $25 | Annual Statement | Feb 15 | MI LARA |
| Minnesota | $0 | Annual Renewal (free) | Dec 31 | MN SOS fee schedule |
| Mississippi | $0 | Annual Report (free for domestic LLCs) | April 15 | MS SOS fee schedule |
| Missouri | $0 | No annual report for LLCs | n/a | MO SOS FAQ |
| Montana* | $0 | Annual Report (fee waived if filed by Apr 15) | April 15 | MT SOS fees |
| Nebraska | $12.50 | Biennial Report in odd years ($25 electronic, $30 paper) | April 1 of odd years | NE SOS |
| Nevada | $350 | $150 annual list + $200 state business license | Last day of anniversary month | NRS 86, NRS 76 |
| New Hampshire | $100 | Annual Report | April 1 | NH RSA 304-C:191 |
| New Jersey | $75 | Annual Report | Last day of formation month | NJ Treasury |
| New Mexico* | $0 | No LLC report found | n/a | NM SOS statute index, NMSA 53-19-63 fee schedule, NMSA 53-19-66.1 revocation |
| New York | $4.50 | $9 Biennial Statement | Anniversary month, every 2 years | NY DOS, NY Tax Dept |
| North Carolina | $200 | Annual Report | April 15 | NC SOS |
| North Dakota | $50 | Annual Report | November 15 | ND SOS |
| Ohio | $0 | No annual report for LLCs | n/a | OH SOS |
| Oklahoma | $25 | Annual Certificate | Anniversary date | OK SOS |
| Oregon* | $100 | Annual Report ($100 domestic) | Anniversary date | OR SOS fee schedule |
| Pennsylvania | $7 | Annual Report | Jan 1 to Sep 30 | PA DOS |
| Rhode Island | $50 | Annual Report | Feb 1 to May 1 | RI SOS |
| South Carolina* | $0 | No LLC report found | n/a | SC DOR FAQ |
| South Dakota* | $55 | Annual Report ($55 online, $70 paper) | Anniversary month | SD SOS |
| Tennessee* | $300 | Annual Report ($300 minimum) | 1st day of 4th month | TN SOS |
| Texas | $0 | Public Information Report ($0 filing fee) | May 15 | TX Comptroller |
| Utah | $18 | Annual Renewal | Anniversary month | UT renewal form |
| Vermont | $45 | Annual Report ($45 domestic) | Within 3 months after fiscal year end | VT fee table |
| Virginia | $50 | Annual Registration Fee | Last day of organization month | VA SCC |
| Washington | $70 | Annual Report | Last day of formation month | WAC 434-112-085 |
| West Virginia | $25 | Annual Report | Jan 1 to Jun 30 | WV SOS |
| Wisconsin | $25 | Annual Report ($25 online) | Calendar quarter of anniversary | WI DFI |
| Wyoming | $60 | Annual License Tax ($60 minimum) | First day of anniversary month | WY SOS |
Each fee was read on the state's own official page: the Secretary of State or business registry, the tax agency, an official fee schedule, or the statute itself. Income-scaled taxes, state income taxes, local licenses, registered-agent fees, and formation fees are not included. Fees change; recheck before relying on a figure.
Not legal or tax advice. State fees only; registered-agent fees and card or processing surcharges are not included.