Updated October 16, 2026 · 51 jurisdictions

LLC annual fees & report deadlines for every state

What it costs to form an LLC, what you owe every year to keep it in good standing, and exactly when it's due, pulled from official Secretary of State and state tax agency sources.

  • 9 stateswith $0 recurring state fees
  • $810highest yearly cost (California)
  • 6states with no annual report
  • 51/51fully verified against official sources

LLC fees by state: 2026 comparison

Click a column header to sort. “Yearly cost” is the state's recurring report fee (biennial fees halved) plus any flat minimum LLC tax. ! = a field we couldn't verify yet.

StateFormation feeOngoing filingFrequencyFiling feeYearly costDue
Alabama $200 Business Privilege Tax Return (Form PPT, Dept. of Revenue) Annual Varies Varies March 15 for calendar-year LLCs (2½ months after the tax year begins)
Alaska $250 Biennial Report Every 2 years $100 $50 January 2 every other year: even years if formed in an even year, odd years if formed in an odd year
Arizona $50 No annual report None $0 $0 Arizona LLCs are not required to file annual reports with the Arizona Corporation Commission.
Arkansas $45 Annual LLC Franchise Tax Report Annual $150 $150 May 1 every year, starting the year after formation
California $70 Statement of Information (Form LLC-12) Every 2 years $20 $810 incl. $800 tax Every two years by the end of the calendar month of original registration (6-month filing window)
Colorado $50 Periodic Report Annual $25 $25 Due in the LLC's periodic report month (its formation anniversary month); can be filed from 2 months before to 2 months after without penalty
Connecticut $120 Annual Report Annual $80 $80 Between January 1 and March 31 every year
Delaware $110 No annual report (annual tax only) None $0 $400 incl. $400 tax Delaware LLCs do not file an annual report, but must pay the annual LLC tax by June 1.
District of Columbia $99 Biennial Report (Form BRA-25) Every 2 years $300 $150 April 1 of the year after registration, then every two years
Florida $125 Annual Report Annual $138.75 $138.75 Between January 1 and May 1 every year, starting the year after formation
Georgia $110 Annual Registration Annual $60 $60 Between January 1 and April 1 every year, starting the year after formation
Hawaii $50 Annual Report Annual $15 $15 By the end of the calendar quarter in which the LLC was registered (Mar 31, Jun 30, Sep 30 or Dec 31), starting the year after registration
Idaho $100 Annual Report Annual $0 $0 By the end of the LLC's anniversary month every year
Illinois $150 Annual Report Annual $75 $75 Before the first day of the LLC's anniversary month every year
Indiana $95 Business Entity Report Every 2 years $32 $16 Every two years by the end of the anniversary month (first report due two years after formation)
Iowa $50 Biennial Report Every 2 years $30 $15 April 1 of every odd-numbered year (Jan 1 to Apr 1 window)
Kansas $85 Information Report Every 2 years $90 $45 April 15 every two years: even years if formed in an even year, odd years if formed in an odd year
Kentucky $40 Annual Report Annual $15 $15 Between January 1 and June 30 every year, starting the year after formation
Louisiana $125 Annual Report Annual $35 $35 On or before the anniversary of the LLC's registration date every year
Maine $175 Annual Report Annual $85 $85 June 1 every year, starting the year after formation
Maryland $100 Annual Report & Business Personal Property Return (Form 1) Annual $300 $300 April 15 every year, starting the year after formation
Massachusetts $500 Annual Report Annual $500 $500 On or before the anniversary date of the Certificate of Organization every year
Michigan $50 Annual Statement Annual $25 $25 February 15 every year (LLCs formed after September 30 skip the first February 15)
Minnesota $155 Annual Renewal Annual $0 $0 December 31 every year, starting the year after formation
Mississippi $50 Annual Report Annual $0 $0 April 15 every year, starting the year after formation
Missouri $50 No annual report None $0 $0 Missouri LLCs do not file annual reports with the Secretary of State.
Montana $35 Annual Report Annual $20 $20 April 15 every year, starting the year after formation
Nebraska $100 Biennial Report Every 2 years $30 $15 April 1 of every odd-numbered year
Nevada $425 Annual List + State Business License Annual $350 $350 By the last day of the anniversary month every year (NRS 86.263)
New Hampshire $100 Annual Report Annual $100 $100 April 1 every year, starting the year after formation
New Jersey $100 Annual Report Annual $75 $75 By the last day of the anniversary month every year
New Mexico $50 No annual report None $0 $0 New Mexico LLCs do not file annual or biennial reports.
New York $200 Biennial Statement Every 2 years $9 $4.50 Every two years, in the calendar month the Articles were filed
North Carolina $125 Annual Report Annual $200 $200 April 15 every year, starting the year after formation
North Dakota $135 Annual Report Annual $50 $50 November 15 every year
Ohio $99 No annual report None $0 $0 Ohio LLCs do not file annual or biennial reports.
Oklahoma $100 Annual Certificate Annual $25 $25 On the anniversary of the LLC's formation date every year (60-day grace period)
Oregon $100 Annual Report Annual $100 $100 On the anniversary date of the original filing every year
Pennsylvania $125 Annual Report Annual $7 $7 Between January 1 and September 30 every year
Rhode Island $150 Annual Report Annual $50 $50 Between February 1 and May 1 every year, starting the year after formation
South Carolina $110 No annual report None $0 $0 South Carolina LLCs do not file an annual report with the Secretary of State. The LLC Act (S.C. Code Title 33, Chapter 44) sets no annual report or fee; only LLCs taxed as corporations file an annual report with their SC1120 return at the Dept. of Revenue.
South Dakota $150 Annual Report Annual $55 $55 By the first day of the anniversary month every year
Tennessee $300 Annual Report Annual $300 $400 incl. $100 tax April 1 for calendar-year LLCs (1st day of the 4th month after fiscal year end)
Texas $300 Franchise Tax Report + Public Information Report Annual $0 $0 May 15 every year, starting the year after formation
Utah $59 Annual Renewal Annual $18 $18 On the anniversary of the registration date every year (window opens 60 days before)
Vermont $155 Annual Report Annual $45 $45 Within 3 months after the end of the fiscal year (March 31 for calendar-year LLCs)
Virginia $100 Annual Registration Fee Annual $50 $50 By the last day of the anniversary month every year, starting the year after formation
Washington $180 Annual Report Annual $70 $70 By the last day of the anniversary month every year
West Virginia $100 Annual Report Annual $25 $25 Between January 1 and June 30 every year, starting the year after formation
Wisconsin $130 Annual Report Annual $25 $25 By the end of the calendar quarter containing the anniversary of the LLC's formation
Wyoming $100 Annual Report (License Tax) Annual $60 $60 By the first day of the anniversary month every year

Cheapest states to keep an LLC

  1. Arizona: $0/yr
  2. Idaho: $0/yr
  3. Minnesota: $0/yr

Most expensive states to keep an LLC

  1. California: $810/yr
  2. Massachusetts: $500/yr
  3. Tennessee: $400/yr

How LLC annual fees work

Most states charge two kinds of fees: a one-time formation fee to file your Articles of Organization (or Certificate of Formation), and a recurring annual or biennial report fee to keep the LLC in good standing. A few states, like California and Delaware, add a flat yearly LLC tax on top. Arizona, Delaware, Missouri, New Mexico, Ohio, South Carolina don't require any recurring report from LLCs at all.

Due dates follow one of a few patterns: a fixed calendar date for everyone (for example, Florida's May 1), the end of the month your LLC was formed (Virginia, Washington), or your exact formation anniversary (Massachusetts, Oregon). Use the deadline calculator to work out yours.