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Forming an LLC is the most popular way to structure a small business — but costs vary wildly by state. Kentucky charges just $40 to file articles of organization while Massachusetts charges $500. Factor in registered agent fees, annual reports, and franchise taxes, and the total first-year cost can range from under $100 to over $2,000. This free calculator breaks down every line item so you can budget accurately.

Free · No signupReviewed by the Made for Law editorial team

Important: This tool provides educational estimates only — not legal advice. Made For Law is not a law firm and is not affiliated with, endorsed by, or connected to any federal, state, county, or local government agency or court system. Calculator results are based on statutory formulas and publicly available fee schedules — not AI. Supporting content is AI-assisted and editorially reviewed. Results may not reflect recent legislative changes or your specific circumstances. Do not rely solely on these estimates — always verify with official sources and consult a licensed attorney before making legal or financial decisions. Full disclaimer

Estimate your costs

Calculate Your LLC Costs

Select your state to see a complete breakdown of formation costs, annual fees, and ongoing compliance expenses.

Cost breakdown

What LLC Formation Costs Include

When people search “how much does it cost to start an LLC,” most results only mention the state filing fee. That's misleading. Here's what you actually need to budget for:

State Filing Fee (Articles of Organization)

The one-time fee to file your formation documents with the Secretary of State. This is the only non-negotiable cost — it ranges from $35 (Montana) to $500 (Massachusetts).

Registered Agent Fee

Every LLC must designate a registered agent with a physical street address in the state of formation. You can serve as your own (free) or hire a professional service ($50–$300/year).

Annual Report / Statement Fee

Most states require annual or biennial filings to keep your LLC in good standing. Fees range from $0 (Arizona, Ohio, Missouri) to $500 (Massachusetts). Miss this and your LLC can be dissolved.

Franchise Tax / Business Tax

Some states charge an annual business tax regardless of revenue. California's $800 franchise tax is the most infamous — it's due even if your LLC earns zero dollars.

Publication Requirement (Select States)

New York requires new LLCs to publish formation notices in two local newspapers for six consecutive weeks. Depending on your county, this costs $300 in rural areas to $1,500+ in New York City.

Business License Fees

Nevada charges a $200 annual business license fee on top of the filing fee. Other states and municipalities may require local business licenses, typically $50–$200.

50-state table

LLC Filing Fees by State — 50-State Comparison

Below is every state's LLC filing fee plus annual report costs. Fees are based on published Secretary of State schedules as of 2026. Select a state name to see its full cost breakdown.

StateFiling FeeAnnual ReportNotes
Alabama$200NoneBusiness privilege tax may apply
Alaska$250$100 (biennial)Biennial report due every 2 years
Arizona$50NoneNo annual report required
Arkansas$45$150Franchise tax due annually
California$70$20 + $800 tax$800 franchise tax due annually
Colorado$50$10Periodic report every 1–2 years
Connecticut$120$80Annual report due each year
Delaware$90$300Popular for privacy protections
District of Columbia$99$300 (biennial)Biennial report required
Florida$125$138.75Annual report due by May 1
Georgia$100$50Annual registration required
Hawaii$50$15Annual report due each year
Idaho$100NoneNo annual report required
Illinois$150$75Annual report due each year
Indiana$95$31 (biennial)Biennial report required
Iowa$50$45 (biennial)Biennial report due odd years
Kansas$160$55Annual report due April 15
Kentucky$40$15One of the cheapest states to file
Louisiana$100$35Annual report due each year
Maine$175$85Annual report due June 1
Maryland$100$300Personal property return required
Massachusetts$500$500Most expensive state to file
Michigan$50$25Annual statement due Feb 15
Minnesota$155NoneNo annual report required
Mississippi$50NoneNo annual report required
Missouri$50NoneNo annual report required
Montana$35$20Cheapest state filing fee
Nebraska$100$10 (biennial)Biennial report required
Nevada$75$150 + $200 licenseBusiness license fee due annually
New Hampshire$100$100Annual report due April 1
New Jersey$125$75Annual report due each year
New Mexico$50NoneNo annual report required
New York$200$9 (biennial)Publication req. adds $300–$1,500
North Carolina$125$200Annual report due April 15
North Dakota$135$50Annual report due Nov 15
Ohio$99NoneNo annual report required
Oklahoma$100$25Annual certificate required
Oregon$100$100Annual report due each year
Pennsylvania$125$7 (decennial)Decennial report every 10 years
Rhode Island$150$50Annual report due each year
South Carolina$110NoneNo annual report required
South Dakota$150$50Annual report due each year
Tennessee$300$300 (min)Fee based on number of members
Texas$300Franchise taxFranchise tax; no annual report
Utah$54$18Annual renewal due each year
Vermont$125$35Annual report due each year
Virginia$100$50Annual registration fee
Washington$200$60Annual report due each year
West Virginia$100$25Annual report due July 1
Wisconsin$130$25Annual report due each year
Wyoming$100$60 (min)Popular for privacy; fee based on assets

Fees current as of March 2026. Always verify with your state's Secretary of State before filing.

Rankings

Cheapest States to Form an LLC

States with the lowest articles of organization filing fees:

  1. 1Montana$35
  2. 2Kentucky$40
  3. 3Arkansas$45
  4. 4Arizona$50
  5. 5Colorado$50
  6. 6Hawaii$50
  7. 7Iowa$50
  8. 8Michigan$50

Most Expensive States

States with the highest filing fees (consider total costs, not just filing):

  1. 1Massachusetts$500
  2. 2Tennessee$300
  3. 3Texas$300
  4. 4Alaska$250
Hidden costs

Hidden LLC Costs Most Guides Don't Mention

The filing fee is just the starting point. These costs catch new business owners off guard:

California's $800 Franchise Tax

California charges an $800 minimum annual franchise tax for every LLC, regardless of income. It's due the first quarter after formation and every year after that. A California LLC that earns $0 still owes $800.

New York's Publication Requirement

New York requires newly formed LLCs to publish a notice in two newspapers (one daily, one weekly) in the county of formation for six consecutive weeks. In Manhattan, this can cost over $1,500. Rural counties may cost $300–$500. Failure to publish suspends your LLC's authority to do business.

Foreign LLC Registration

If you form your LLC in a different state from where you operate (e.g., forming in Delaware but running a business in Texas), you must register as a foreign LLC in your operating state. This means paying filing fees, annual reports, and maintaining a registered agent in both states — effectively doubling your compliance costs.

Operating Agreement Preparation

While not required in every state, an operating agreement defines ownership, profit distribution, and management. Without one, state default rules apply — which may not match your intentions. Attorney-drafted agreements cost $200–$500, but they're critical for multi-member LLCs.

Steps

How to Form an LLC in 5 Steps

  1. 1
    Choose your state of formation.

    Most small businesses should file in the state where they physically operate. Filing in another state (Delaware, Wyoming) only saves money if you have no physical presence elsewhere — otherwise you'll need to register as a foreign LLC in your home state too.

  2. 2
    Choose a unique business name.

    Your LLC name must be distinguishable from existing entities in your state and include a designator like “LLC” or “Limited Liability Company.” Search your state's business name database before filing to avoid rejection.

  3. 3
    Designate a registered agent.

    Required in every state. Your agent must have a physical street address (not a P.O. box) in the state of formation and be available during business hours. You can be your own agent or hire a service for $50–$300/year.

  4. 4
    File articles of organization.

    Submit your formation document to the Secretary of State with the filing fee. Most states accept online filings and process them within 1–2 weeks. Expedited processing is available in most states for an additional fee.

  5. 5
    Get your EIN and set up compliance.

    Apply for a free EIN from the IRS (online, takes minutes). Then open a business bank account, draft an operating agreement, and set reminders for annual report deadlines in your state.

Home state

Should You Form an LLC in Your Home State?

Online articles pushing Delaware or Wyoming formation are often written by companies that sell registered agent services in those states. Here's the reality:

  • If you have a physical location, employees, or customers in one state — form in that state. Forming elsewhere means paying fees in both states.
  • Delaware makes sense for venture-backed startups planning to raise institutional capital. Its Chancery Court and established case law are valued by investors.
  • Wyoming offers strong asset protection and no state income tax, but only saves money if you genuinely operate there.
  • Nevada has no state income tax and strong privacy protections, but the $200/year business license and $150 annual list fee mean ongoing costs add up.

For 90% of small businesses, your home state is the cheapest and simplest choice.

Frequently asked

Frequently Asked Questions

Edited and reviewed by our editorial team. Answers are general information — not legal advice.

How much does it cost to form an LLC?

LLC formation costs range from $35 to $500 depending on the state. Montana has the lowest filing fee at $35, while Massachusetts charges $500. Most states fall between $50 and $200. Beyond the filing fee, budget for a registered agent ($0–$300/year), annual report fees ($0–$300), and any state-specific taxes like California's $800 franchise tax.

What is the cheapest state to form an LLC?

Montana ($35), Kentucky ($40), and Arkansas ($45) have the lowest filing fees. But the cheapest state to file in isn't always the best choice — if you don't live or do business there, you'll need to register as a foreign LLC in your home state too, which doubles your costs and compliance burden.

Should I form my LLC in Delaware or Wyoming?

Delaware and Wyoming are popular for their business-friendly laws and privacy protections, but they only make sense if you actually operate there. If your business is in California and you form in Wyoming, you'll pay Wyoming's $100 filing fee PLUS California's foreign LLC registration ($70) and $800 annual franchise tax. For most small businesses, your home state is the best and cheapest option.

Do I need a registered agent for my LLC?

Yes — every state requires a registered agent with a physical street address in the state where your LLC is formed. You can serve as your own registered agent (free), but this means your home address becomes public record and you must be available during business hours. Professional registered agent services cost $50–$300 per year.

What are the annual costs of maintaining an LLC?

Annual costs vary by state and typically include: annual report fees ($0–$300), franchise or business taxes ($0–$800+), registered agent fees ($0–$300), and any state-specific requirements. States like Ohio and Missouri have minimal ongoing costs, while California's $800 annual franchise tax makes it one of the most expensive for maintenance.

What hidden costs should I watch for when forming an LLC?

Common hidden costs include: New York's publication requirement ($300–$1,500+ depending on county), California's $800 annual franchise tax (due even if you earn nothing), state business license fees (Nevada charges $200/year), name reservation fees, operating agreement preparation, and EIN application (free from the IRS, but some services charge for it unnecessarily).

Can I form an LLC for free?

No — every state charges a filing fee for articles of organization, and there's no way around it. However, you can minimize costs by filing directly with your Secretary of State (avoiding third-party markups), serving as your own registered agent, and skipping optional add-ons like expedited processing. Your out-of-pocket cost can be as low as $35 in Montana.

How long does it take to form an LLC?

Standard processing takes 1–4 weeks in most states. Some states like Wyoming and Delaware process in 1–2 business days. Expedited processing is available in most states for an additional fee ($50–$500), and some states offer same-day processing. Online filing is generally faster than paper filing.

What's the difference between an LLC and an S-Corp?

An LLC is a business structure formed at the state level; an S-Corp is a federal tax election. A single-member LLC is taxed as a sole proprietorship by default, while a multi-member LLC is taxed as a partnership. Any LLC can elect S-Corp taxation (Form 2553) once it meets the requirements, which can reduce self-employment taxes for profitable businesses.

Do I need a lawyer to form an LLC?

No — you can file articles of organization directly with your Secretary of State without a lawyer. The process is straightforward in most states. However, a business attorney ($200–$500) can help with operating agreements, multi-member structures, or unusual situations. An attorney is especially helpful if you're forming an LLC for asset protection or have partners.

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