How to Start an LLC in Your State

Alabama

Formation fee: $200 (Certificate of Formation) + $25–$28 mandatory name reservation | Agency: Alabama Secretary of State

Alabama is one of the few states that requires you to reserve your business name before filing your Certificate of Formation — this step is mandatory, not optional, and adds $25–$28 to your total startup cost. The state eliminated its annual report requirement effective October 1, 2024 (Act 2024-213), but LLCs must still file a Business Privilege Tax return with the Alabama Department of Revenue by April 15 each year. It is highly recommended to consult with an attorney to confirm current probate court filing requirements, which vary by county.

Alaska

Formation fee: $250 | Agency: Alaska Division of Corporations, Business and Professional Licensing (Dept. of Commerce)

Alaska LLCs file Articles of Organization with the Division of Corporations under the Department of Commerce — not a Secretary of State. The biennial report is due before February 1 of the applicable odd- or even-numbered year, matching the year in which the LLC was formed (e.g., a company formed in an odd year files in odd years). An initial report is also required within six months of organization at no additional fee.

Arizona

Formation fee: $50 | Agency: Arizona Corporation Commission

Arizona is one of only four states with no annual report requirement for LLCs, making it a cost-effective option for ongoing compliance. Formation is filed with the Arizona Corporation Commission, not the Secretary of State, and includes a required Certificate of Disclosure. Consulting with an attorney is recommended, as Arizona historically had a publication requirement for LLCs in many counties that may still apply to certain filings.

Arkansas

Formation fee: $45 (online) / $50 (mail) | Agency: Arkansas Secretary of State

Arkansas charges $45 to file online and $50 by mail — one of the lower formation costs in the region. The annual report carries a $150 fee due by May 1 each year following the calendar year of formation. The filing must include whether the LLC is member-managed or manager-managed; manager-managed LLCs must include a specific statutory statement to that effect.

California

Formation fee: $70 (online only) | Agency: California Secretary of State

California requires all LLC formations to be submitted online through the Secretary of State's BizFile portal — mail filing is no longer accepted as of 2025. Beyond the $70 formation fee, LLCs must file a Statement of Information ($20, due within 90 days of formation and biennially thereafter) and pay an annual $800 franchise tax to the Franchise Tax Board — the 15th day of the fourth month from the filing date. The first-year franchise tax exemption that applied to LLCs formed between January 1, 2021 and January 1, 2024 has expired and does not apply to LLCs formed in 2024 or later.

Colorado

Formation fee: $50 | Agency: Colorado Secretary of State

Colorado processes most online filings in 2 business days and standard online filings in about a week. The annual Periodic Report fee is $25 online and $100 by paper — online filing is strongly incentivized. The report window opens 2 months before the anniversary month and may be filed up to 2 months early.

Connecticut

Formation fee: $120 | Agency: Connecticut Secretary of State

Connecticut LLCs file Articles of Organization with a purpose clause — the state provides a default statutory purpose statement if you choose not to specify one. The annual report is due April 1 and carries an $80 fee; the $20 fee listed on older versions of this guide is outdated. Members or managers and their addresses must be included in both the Articles and the annual report.

Delaware

Formation fee: $90 | Agency: Delaware Division of Corporations

Delaware remains one of the most popular states for business formation due to its well-developed corporate law and business-friendly court system. The Certificate of Formation has minimal required contents — just the entity name, designator, and registered agent — and the state offers one of the fastest expedited processing windows (as little as 1 hour for an additional fee). The annual report fee of $300 is due by June 1 of each year following registration.

District of Columbia

Formation fee: $220 | Agency: DC Department of Consumer and Regulatory Affairs

The District of Columbia charges $220 for LLC formation with standard processing of 20 business days; expedited processing (5 business days) is available for an additional $150 fee. The biennial report is due April 1 with a $300 filing fee; in-person delivery requires an additional $100 expedite fee. Foreign LLCs may be subject to back reports if business was conducted in DC prior to registration.

Florida

Formation fee: $125 | Agency: Florida Division of Corporations

Florida's annual report runs $138.75 and must be filed between January 1 and May 1 — a $400 penalty applies to any report filed after May 1. The formation document does not require disclosure of member or manager information, but the registered agent and principal office address must be included. Online filing through the Florida Department of State's SunBiz portal is the fastest method, typically processing within 3 business days.

Georgia

Formation fee: $100 | Agency: Georgia Secretary of State

Georgia LLCs file Articles of Organization online through the SOS eCorp system, which also requires submission of a completed transmittal form. The annual report is due between January 1 and April 1 with a $50 filing fee; first reports are due the calendar year following organization. Online filing is the recommended method and significantly reduces processing time.

Hawaii

Formation fee: $50 | Agency: Hawaii Department of Commerce and Consumer Affairs (DCCA)

Hawaii LLCs are filed with the state's Department of Commerce and Consumer Affairs — not a Secretary of State — and require disclosure of all member names and addresses in the Articles of Organization. The annual report fee is $15, due at the end of the quarter that contains your LLC's anniversary date. An additional $10 fee applies for late filings.

Idaho

Formation fee: $100 | Agency: Idaho Secretary of State

Idaho's annual report has no filing fee, making it one of the most affordable states for ongoing LLC compliance. The Certificate of Organization must include at least one member's full name and address. The annual report is due by the last day of the LLC's registration anniversary month.

Illinois

Formation fee: $150 | Agency: Illinois Secretary of State

Illinois significantly reduced its LLC fees in 2024 — the formation fee dropped from $500 to $150, and the annual report fee dropped from $250 to $78; any content reflecting the old fees should be disregarded. The annual report is due before the first day of the LLC's anniversary month (i.e., filed by the last day of the prior month) and may be filed up to 45 days in advance. Expedited processing is available for an additional $100 fee.

Indiana

Formation fee: $98 | Agency: Indiana Secretary of State

Indiana LLCs file biennially rather than annually, with the report due by the end of the LLC's registration anniversary month every two years. The filing fee is $32 online or $50 by mail. The Articles of Organization must specify whether the LLC is member-managed or manager-managed.

Iowa

Formation fee: $50 | Agency: Iowa Secretary of State

Iowa requires a biennial report due between January 1 and April 1 of odd-numbered years following the calendar year of formation. The fee is $30 online or $45 by mail. The Certificate of Organization has minimal content requirements — just the entity name, designator, principal office address, and registered agent.

Kansas

Formation fee: $165 | Agency: Kansas Secretary of State

Kansas annual reports are due on the 15th day of the fourth month after the close of the LLC's tax year, making the due date variable depending on your fiscal year. The filing fee is $50 online or $55 by mail. LLCs with taxable equity or net capital accounts exceeding $1 million may also owe a franchise tax calculated at $0.3125 per $1,000 — verify current thresholds with an attorney or the Kansas Department of Revenue.

Kentucky

Formation fee: $40 | Agency: Kentucky Secretary of State

Kentucky has one of the lowest formation fees in the country at $40, with an equally modest annual report fee of $15. The annual report window runs from January 1 through June 30; first reports are due by June 30 of the calendar year following organization. Kentucky is a particularly cost-effective jurisdiction for LLC formation and ongoing maintenance.

Louisiana

Formation fee: $100 | Agency: Louisiana Secretary of State

Louisiana requires an initial report to be filed concurrently with the Articles of Organization at no additional fee. The annual report is due on the anniversary date of organization with a $30 fee (plus a $5 credit card processing fee). The Articles must include the names and addresses of all members or managers.

Maine

Formation fee: $175 | Agency: Maine Secretary of State

Maine LLCs file a Certificate of Formation and must include a cover letter with the formation submission. The annual report is $85 and due between January 1 and June 1 for the calendar year following formation. Standard processing runs approximately 25 business days, with 5-business-day expedited service available.

Maryland

Formation fee: $100 | Agency: Maryland Department of Assessments and Taxation

Maryland requires the Registered Agent's information in the Articles of Organization, and the principal office address must be located in Maryland. The annual report fee is $300 (plus a $9 credit card fee) and is due by April 15 each year. Maryland processes paper filings within approximately 5 weeks; online filings through the Maryland Business Express portal are significantly faster.

Massachusetts

Formation fee: $520 | Agency: Massachusetts Secretary of the Commonwealth (Corporations Division)

Massachusetts has the highest LLC formation fee in the country at $520 and an equally high annual report fee — $500 by mail or $520 online — due on the LLC's anniversary date each year. The Certificate of Organization requires disclosure of managers, authorized members for state business, and authorized members for real estate transactions. Massachusetts does not send annual report reminders, so tracking the anniversary date is the LLC owner's responsibility.

Michigan

Formation fee: $50 | Agency: Michigan Department of Licensing and Regulatory Affairs (LARA)

Michigan's annual report fee is $25, due by February 15 each year; LLCs formed after September 30 are not required to file in the immediately following year. The Articles of Organization must specify whether the LLC is member-managed or manager-managed. Expedited processing (2 business days) is available for an additional $100 fee.

Minnesota

Formation fee: $155 | Agency: Minnesota Secretary of State

Minnesota's annual report is free to file online ($20 in person) and is due by December 31 each year. The Articles of Organization require only the entity name, designator, and registered agent — among the most minimal formation requirements in the country. Online filing is the recommended method and typically processes within 2 business days.

Mississippi

Formation fee: $50 | Agency: Mississippi Secretary of State

Mississippi requires online filing only — paper formation documents are not accepted, and formation forms are not available for mail-in submission. The annual report has no filing fee but is due between January 1 and April 15 each year. LLCs are also subject to a minimum franchise tax of $25, calculated at $2.50 per $1,000 of capital employed or assessed property values in the state — consult a tax professional to determine your applicable amount.

Missouri

Formation fee: $105 | Agency: Missouri Secretary of State

Missouri is one of only four states with no annual report requirement for LLCs, making ongoing compliance simple and inexpensive. The Articles of Organization must include a statement of purpose, and the state provides a standard default purpose clause that may be used in lieu of a custom one. Online filing processes within 2 business days.

Montana

Formation fee: $35 (online) / $70 (mail) | Agency: Montana Secretary of State

Montana now processes all formations online only — paper mail-in filing is no longer available through the standard process, making the $35 online fee the effective standard cost. The annual report normally carries a $20 fee, but Montana waived this fee for all businesses filing by April 15 in both 2024 and 2025; a $15 late fee applies to any report filed after April 15. LLCs that fail to file by December 1 may be involuntarily dissolved.

Nebraska

Formation fee: $114 | Agency: Nebraska Secretary of State

Nebraska LLCs file biennially, with reports due April 1 of odd-numbered years — reports are considered delinquent after June 1, at which point the company faces administrative dissolution and revocation of authority. The filing fee is $10 (plus $3 for credit card payment). Corporations in Nebraska are required to file online; LLCs may still file by mail with an increased processing fee.

Nevada

Formation fee: $75 (Articles of Organization) | Agency: Nevada Secretary of State

Nevada's true startup cost is higher than its $75 formation fee suggests: an Initial List of Managers or Members ($150) and a State Business License ($200) must be filed within one month of formation, bringing the total initial cost to $425. The annual cost to maintain the LLC is $350 — $150 for the Annual List and $200 for the State Business License renewal — both due by the last day of the LLC's anniversary month. Nevada offers no state income tax, making it a popular choice for business formation despite the higher fees.

New Hampshire

Formation fee: $102 | Agency: New Hampshire Secretary of State

New Hampshire provides optional forms that are not required — the state actually advises against relying solely on its forms because statutory requirements change more frequently than the forms are updated. The annual report is $100 (plus $2 for online filing) and is due April 1. A Business Profits Tax may also apply depending on the LLC's income.

New Jersey

Formation fee: $130 | Agency: New Jersey Division of Revenue and Enterprise Services

New Jersey LLC formations can be filed online. The annual report fee is $78, due by the last day of the LLC's registration anniversary month. The Certificate of Formation requires the LLC's principal office address, which must be located in New Jersey.

New Mexico

Formation fee: $50 | Agency: New Mexico Secretary of State

New Mexico has no annual report requirement for LLCs, making it one of the most affordable states for ongoing compliance. A franchise tax may apply if the LLC paid federal income tax — the $50 fee is due by the 15th day of the third month after the tax year ends and is filed with the state income tax return. Consult a tax professional to determine whether the franchise tax applies to your LLC.

New York

Formation fee: $200 | Agency: New York Department of State

New York's formation fee is $200, with biennial reports due at the end of the LLC's anniversary month carrying a modest $9 fee. Be aware that New York has a publication requirement that is separate from the formation process: LLCs must publish a notice of formation in two designated newspapers for six consecutive weeks, which can cost $1,000–$2,000 or more depending on the county. Consulting with an attorney is strongly recommended to navigate the publication requirement correctly.

North Carolina

Formation fee: $125 | Agency: North Carolina Secretary of State

North Carolina's annual report is due April 15 each year with a $200 fee by mail or $202 online. Unlike most states, North Carolina does not impose a monetary late fee — instead, LLCs that miss the deadline are subject to administrative dissolution, with a 60-day cure window before dissolution becomes effective. The Articles of Organization require the LLC's principal office address and mailing address in addition to Registered Agent information.

North Dakota

Formation fee: $135 | Agency: North Dakota Secretary of State

North Dakota's annual report is due November 15 with a $50 filing fee. Standard paper filings can take up to 6 weeks, making online filing the preferred option for faster processing. The Articles of Organization require the LLC's principal office address and the full name and address of the registered agent.

Ohio

Formation fee: $99 | Agency: Ohio Secretary of State

Ohio has no annual report requirement and one of the most straightforward formation processes in the country. The Articles of Organization require only the entity name, designator, and registered agent — no member or manager information is required. Standard and online filings both process within approximately 7 business days, with 3-business-day expedited service available.

Oklahoma

Formation fee: $104 | Agency: Oklahoma Secretary of State

Oklahoma's annual report is due on or before the LLC's registration anniversary date each year with a $25 filing fee. The Articles of Organization require the principal office address and registered agent name and address. Online filing is recommended and typically processes within 3 business days.

Oregon

Formation fee: $100 | Agency: Oregon Secretary of State

Oregon's annual report is due on the LLC's registration anniversary date with a $100 filing fee. The Articles of Organization must identify whether the LLC is member-managed or manager-managed; member and manager names and addresses are optional at formation but may be listed. Online filing processes within approximately 2 business days.

Pennsylvania

Formation fee: $125 | Agency: Pennsylvania Department of State

Pennsylvania requires an annual report due by September 30 and costing $7, making it one of the lowest ongoing-cost jurisdictions in the country. Failure to file can result in suspension of business activity. The Certificate of Organization requires a registered agent or, if no agent is designated, the LLC's principal office address.

Rhode Island

Formation fee: $156 | Agency: Rhode Island Secretary of State

Rhode Island's annual report window runs from September 1 to November 1, with a $50 filing fee (plus $2.50 for online payment). A franchise tax may also apply to LLCs that have elected to be taxed as corporations — the minimum is $500 and is due by the 15th day of the third month after the tax year ends; consult a tax professional to confirm applicability. The Articles of Organization must include the names and addresses of all managers.

South Carolina

Formation fee: $125 | Agency: South Carolina Secretary of State

South Carolina has no annual report requirement for LLCs, simplifying ongoing compliance considerably. The Articles of Organization must specify the LLC's principal office address (which must be located in South Carolina), registered agent, and whether the LLC is member-managed or manager-managed. If the LLC has elected S corporation tax status, a separate annual filing with the South Carolina Department of Revenue is required.

South Dakota

Formation fee: $165 | Agency: South Dakota Secretary of State

South Dakota's annual report is due before the first day of the second month following the LLC's anniversary month, with a $50 online fee or $65 by paper. A $50 late fee applies to reports not filed by the deadline. The Articles of Organization must include principal office address, registered agent, management structure, and names and addresses of all managers.

Tennessee

Formation fee: $300 minimum ($50 per member) | Agency: Tennessee Secretary of State

Tennessee calculates both the formation fee and the annual report fee at $50 per LLC member, with a $300 minimum — making this one of the more expensive states for multi-member LLCs. The annual report is due by the first day of the fourth month following the close of the fiscal year, and a franchise tax is also due on the 15th day of that same fourth month with a $100 minimum. The Articles of Organization (called a "charter" in Tennessee) must disclose whether the LLC is member-managed, manager-managed, or director-managed, along with the number of members and the fiscal year closing month.

Texas

Formation fee: $300 | Agency: Texas Secretary of State

Texas requires a Certificate of Formation (not articles of organization) and imposes no annual report fee — however, most LLCs are subject to the Texas franchise tax, with an annual report due May 15 regardless of whether tax is owed. The formation document must specify whether the LLC is member-managed or manager-managed and include the full names and addresses of all members or managers. Online filing processes within approximately 3 business days.

Utah

Formation fee: $70 | Agency: Utah Division of Corporations and Commercial Code

Utah's annual report fee is $15 and is due on the LLC's registration anniversary date each year. The Certificate of Organization has minimal required content — entity name, designator, principal office address, and registered agent. Standard processing takes up to 15 business days; expedited processing (10 business days) is available for an additional fee.

Vermont

Formation fee: $125 | Agency: Vermont Secretary of State

Vermont's annual report is $35, due within three months after the end of the LLC's fiscal year. The Articles of Organization require a NAICS code in addition to standard formation information, which is relatively uncommon among states. Vermont is also one of a handful of states that specifically requires natural persons of majority age to serve as incorporators for corporations (not LLCs, which may be organized by entities).

Virginia

Formation fee: $100 | Agency: Virginia State Corporation Commission

Virginia LLCs file with the State Corporation Commission — not the Secretary of State — with a $100 formation fee. The annual report is $50, due by the last day of the LLC's registration anniversary month. Expedited processing is available for online filings with a 3-business-day turnaround.

Washington

Formation fee: $200 | Agency: Washington Secretary of State

Washington requires an initial report within 120 days of formation with a $10 filing fee — this is a separate requirement from the annual report and is unique to Washington. The annual report fee is $71, due by the last day of the LLC's registration anniversary month. Standard paper filings take approximately 25 business days; online filings are significantly faster.

West Virginia

Formation fee: $131 | Agency: West Virginia Secretary of State

West Virginia's annual report fee is $25, due between January 1 and July 1 of the year following registration. Notably, the filing fee is waived for veteran-owned LLCs for four years following the company's organization — a meaningful benefit for eligible business owners. The Articles of Organization must include mailing address, principal office address, management structure, and names and addresses of all members or managers.

Wisconsin

Formation fee: $170 | Agency: Wisconsin Department of Financial Institutions

Wisconsin administers LLC formations through the Department of Financial Institutions, not a Secretary of State. The annual report fee is $25, due at the end of the quarter containing the LLC's anniversary date. Online filing is recommended and processes within approximately 2 business days.

Wyoming

Formation fee: $102 | Agency: Wyoming Secretary of State

Wyoming is one of the most popular states for LLC formation due to its strong asset protection laws, low fees, and absence of state income tax. The annual report fee is $50 for LLCs with assets under $250,000 in Wyoming (fees increase with asset value), due on the first day of the LLC's anniversary month. Online filing processes within approximately 2 business days, with a $2–$9 convenience fee for online payment.

What state should I form my LLC in?

You should generally form your LLC in the state where you primarily do business. If you live and work in Texas, form your LLC in Texas. Forming in a different state (often called a "tax haven" state like Delaware, Nevada, or Wyoming) typically requires you to also register as a foreign LLC in your home state — paying fees in both states — which often eliminates any cost advantage. That said, Wyoming and Nevada offer particularly strong asset protection statutes that may be worth the dual-registration cost for certain business types; consulting an attorney is highly recommended before choosing.

What is the cheapest state to form an LLC?

Montana ($35 online) has the lowest formation fee in the country, but Kentucky ($40 formation / $15 annual report) offers the best combination of low initial and ongoing costs. Arizona, Missouri, New Mexico, and Ohio have no annual report fees at all, making them cost-effective for ongoing compliance. Your home state is almost always the best practical choice unless your business has specific reasons to form elsewhere.

Do I need an operating agreement?

An operating agreement is not required in every state, but creating one is strongly recommended for all LLCs regardless of state law. Without a written operating agreement, your LLC is governed by your state's default LLC statutes, which may not reflect how you actually want your business to operate. LegalNature's operating agreement forms are available across all 50 states and the District of Columbia.

What is a registered agent?

A registered agent is a person or company designated to receive legal documents — including lawsuits and government notices — on behalf of your LLC during business hours. Every state requires LLCs to maintain a registered agent with a physical address in the state of formation. You may serve as your own registered agent if you have a street address in the state, or you may use a professional registered agent service.

What happens if I miss my annual report deadline?

Most states assess late fees and eventually dissolve LLCs that fail to file annual reports. Some states (like North Carolina) skip monetary penalties and go directly to administrative dissolution after a grace period. Others (like Illinois) impose escalating late fees before dissolution. Once dissolved, an LLC loses its legal protections and may need to go through a reinstatement process, which involves filing all overdue reports and paying reinstatement fees. Filing on time is always the simpler and less expensive path.