How to form an LLC (cost and steps by state)
Forming an LLC follows the same five steps in every state: name it, appoint a registered agent, file the formation document with the Secretary of State, get a free EIN from the IRS, and file an annual report to stay in good standing. What changes state to state is the money: the filing fee, the annual report, and whether the state adds a franchise tax. The table below compares the states we track. Every figure is traced to the state's own Secretary of State.
How much does it cost to form an LLC by state?
| State | Filing fee | Ongoing report | Franchise tax | State income tax |
|---|---|---|---|---|
| Alabama | $200 | None | No | Yes, up to 5% |
| Alaska | $250 | $100/2yr | No | None |
| Arizona | $50 | None | No | Yes, up to 2.5% |
| Arkansas | $45 | $150/yr | Yes | Yes, up to 3.7% |
| California | $70 | $20/2yr | Yes | Yes, up to 13.3% |
| Colorado | $50 | $25/yr | No | Yes, up to 4.4% |
| Connecticut | $120 | $80/yr | No | Yes, up to 6.99% |
| Delaware | $110 | None | Yes | Yes, up to 6.6% |
| District of Columbia | $99 | $300/2yr | Yes | Yes, up to 10.75% |
| Florida | $100 | $138.75/yr | No | None |
| Georgia | $100 | $50/yr | No | Yes, up to 4.99% |
| Hawaii | $50 | $15/yr | No | Yes, up to 11% |
| Idaho | $100 | $0/yr | No | Yes, up to 5.3% |
| Illinois | $150 | $75/yr | No | Yes, up to 4.95% |
| Indiana | $100 | $50/2yr | No | Yes, up to 2.95% |
| Iowa | $50 | $30/2yr | No | Yes, up to 3.8% |
| Kansas | $85 | $5/2yr | No | Yes, up to 5.58% |
| Kentucky | $40 | $15/yr | Yes | Yes, up to 3.5% |
| Louisiana | $100 | $30/yr | No | Yes, up to 3% |
| Maine | $175 | $85/yr | No | Yes, up to 9.15% |
| Maryland | $100 | $300/yr | No | Yes, up to 6.5% |
| Massachusetts | $500 | $500/yr | No | Yes, up to 9% |
| Michigan | $50 | $25/yr | No | Yes, up to 4.25% |
| Minnesota | $155 | $0/yr | No | Yes, up to 9.85% |
| Mississippi | $50 | $0/yr | No | Yes, up to 4% |
| Missouri | $105 | None | No | Yes, up to 4.7% |
| Montana | $35 | $0/yr | No | Yes, up to 5.65% |
| Nebraska | $100 | $25/2yr | No | Yes, up to 4.55% |
| Nevada | $75 | $350/yr | No | None |
| New Hampshire | $100 | $100/yr | No | None |
| New Jersey | $100 | $75/yr | No | Yes, up to 10.75% |
| New Mexico | $50 | $20/3yr | No | Yes, up to 5.9% |
| New York | $200 | $9/2yr | No | Yes, up to 10.9% |
| North Carolina | $125 | $200/yr | No | Yes, up to 3.99% |
| North Dakota | $135 | $50/yr | No | Yes, up to 2.5% |
| Ohio | $99 | None | No | Yes, up to 2.75% |
| Oklahoma | $100 | $25/yr | No | Yes, up to 4.5% |
| Oregon | $100 | $100/yr | No | Yes, up to 9.9% |
| Pennsylvania | $125 | $7/yr | No | Yes, up to 3.07% |
| Rhode Island | $150 | $50/yr | Yes | Yes, up to 5.99% |
| South Carolina | $125 | None | No | Yes, up to 5.21% |
| South Dakota | $150 | $55/yr | No | None |
| Tennessee | $300 | $300/yr | Yes | None |
| Texas | $300 | None | Yes | None |
| Utah | $59 | $18/yr | No | Yes, up to 4.45% |
| Vermont | $155 | $45/yr | Yes | Yes, up to 8.75% |
| Virginia | $100 | $50/yr | No | Yes, up to 5.75% |
| Washington | $200 | $70/yr | No | None |
| West Virginia | $100 | $25/yr | No | Yes, up to 4.58% |
| Wisconsin | $130 | $25/yr | No | Yes, up to 7.65% |
| Wyoming | $100 | $60/yr | No | None |
Each row links to the full guide for that state. Fees from each Secretary of State; income tax from each state's Department of Revenue. Reviewed August 29, 2026.
The five steps, in order
The sequence matters, because some steps depend on earlier ones. Do them in this order and nothing has to be redone.
- Name the LLC and confirm it is available with your state.
- Appoint a registered agent (most states require one with a physical in-state address).
- File the formation document (Articles or Certificate of Organization) and pay the state filing fee. This creates the LLC.
- Get an EIN free from the IRS. Never pay a service for it: see how to get an EIN free from the IRS.
- File the annual or biennial report and open a business bank account to keep your liability protection intact.
What changes from state to state?
Three things drive the real cost. The filing fee ranges widely, from $70 in California to $300 in Texas. The ongoing report can be annual, biennial, or absent. And the franchise tax is the one people miss: California charges every LLC an $800 minimum every year regardless of income, while Texas only charges above a revenue threshold and Florida and Wyoming charge none. A cheap filing fee does not always mean a cheap state, and California is the clearest example.
Before you choose a structure at all, it is worth comparing the options: see LLC vs S-corp vs sole proprietorship.
Sources
- Alabama: Alabama Secretary of State, Department of Revenue.
- Alaska: Alaska Secretary of State.
- Arizona: Arizona Secretary of State, Department of Revenue.
- Arkansas: Arkansas Secretary of State, Department of Revenue.
- California: California Secretary of State, Department of Revenue.
- Colorado: Colorado Secretary of State, Department of Revenue.
- Connecticut: Connecticut Secretary of State, Department of Revenue.
- Delaware: Delaware Secretary of State, Department of Revenue.
- District of Columbia: District of Columbia Secretary of State, Department of Revenue.
- Florida: Florida Secretary of State.
- Georgia: Georgia Secretary of State, Department of Revenue.
- Hawaii: Hawaii Secretary of State, Department of Revenue.
- Idaho: Idaho Secretary of State, Department of Revenue.
- Illinois: Illinois Secretary of State, Department of Revenue.
- Indiana: Indiana Secretary of State, Department of Revenue.
- Iowa: Iowa Secretary of State, Department of Revenue.
- Kansas: Kansas Secretary of State, Department of Revenue.
- Kentucky: Kentucky Secretary of State, Department of Revenue.
- Louisiana: Louisiana Secretary of State, Department of Revenue.
- Maine: Maine Secretary of State, Department of Revenue.
- Maryland: Maryland Secretary of State, Department of Revenue.
- Massachusetts: Massachusetts Secretary of State, Department of Revenue.
- Michigan: Michigan Secretary of State, Department of Revenue.
- Minnesota: Minnesota Secretary of State, Department of Revenue.
- Mississippi: Mississippi Secretary of State, Department of Revenue.
- Missouri: Missouri Secretary of State, Department of Revenue.
- Montana: Montana Secretary of State, Department of Revenue.
- Nebraska: Nebraska Secretary of State, Department of Revenue.
- Nevada: Nevada Secretary of State.
- New Hampshire: New Hampshire Secretary of State.
- New Jersey: New Jersey Secretary of State, Department of Revenue.
- New Mexico: New Mexico Secretary of State, Department of Revenue.
- New York: New York Secretary of State, Department of Revenue.
- North Carolina: North Carolina Secretary of State, Department of Revenue.
- North Dakota: North Dakota Secretary of State, Department of Revenue.
- Ohio: Ohio Secretary of State, Department of Revenue.
- Oklahoma: Oklahoma Secretary of State, Department of Revenue.
- Oregon: Oregon Secretary of State, Department of Revenue.
- Pennsylvania: Pennsylvania Secretary of State, Department of Revenue.
- Rhode Island: Rhode Island Secretary of State, Department of Revenue.
- South Carolina: South Carolina Secretary of State, Department of Revenue.
- South Dakota: South Dakota Secretary of State.
- Tennessee: Tennessee Secretary of State.
- Texas: Texas Secretary of State.
- Utah: Utah Secretary of State, Department of Revenue.
- Vermont: Vermont Secretary of State, Department of Revenue.
- Virginia: Virginia Secretary of State, Department of Revenue.
- Washington: Washington Secretary of State.
- West Virginia: West Virginia Secretary of State, Department of Revenue.
- Wisconsin: Wisconsin Secretary of State, Department of Revenue.
- Wyoming: Wyoming Secretary of State.