LLC Startup Costs by State — Filing Fees, Publication Costs, and Annual Fees (All 50 States, 2026)

Before you start

What to know first

State filing fees cover only the Articles of Organization (formation document). Total LLC startup cost includes the filing fee, registered agent, optional expedited filing, and any publication requirements.
Three states require newspaper publication of the LLC formation notice: New York (required, $1,200–$2,000 in many counties), Nebraska (required, ~$135), and Arizona (required, ~$200–$350). All other states have no publication requirement.
Annual report fees and franchise taxes are separate from formation fees and represent ongoing annual costs. California's $800/yr minimum franchise tax makes it the highest annual-cost state for LLCs. Delaware charges $300/yr franchise tax.
Some states charge no annual report fee (New Mexico, Ohio, Arizona, Missouri, New Hampshire) — making them low ongoing-cost options.
Registered agent is required in all 50 states and DC. Cost: $0 if you serve as your own registered agent (using your home or office address, which becomes public record), or $39–$125/yr for a commercial registered agent service.
Expedited filing is available in most states for an additional fee ($50–$500 above the standard fee) — providing same-day or 24-hour approval versus the standard 1–10 business day timeline.
Out-of-state formation (forming in WY or DE while operating in CA, TX, etc.) requires foreign qualification in your operating state — typically adding $50–$750 plus additional registered agent costs. Total cost of out-of-state formation is usually higher than home-state formation for residents operating in a single state.
Formation costs shown are for the initial LLC filing only. Ongoing annual costs (annual report fees, state franchise taxes, registered agent renewal) add $60–$800+/yr depending on state.

Documents

What you'll need

Articles of Organization — the core formation document; required fields vary by state but typically include LLC name, registered agent, principal address, management structure
Registered agent name and physical street address in the state of formation
LLC legal name including required designator (LLC, L.L.C., Limited Liability Company)
Payment of state filing fee (credit card for online filings; check for mail filings)
Operating Agreement (required in CA, NY, ME, MO, DE; strongly recommended everywhere)
Publication proof (NY, NE, AZ only) — affidavit of publication from the newspaper(s) required after formation

Process

Step by step

Calculate your total first-year LLC cost (not just the filing fee) The state filing fee is only one component of your total first-year LLC cost. A complete first-year cost estimate includes: (1) State filing fee — $35 to $500 depending on state. (2) Registered agent — $39–$125/yr if using a commercial service; $0 if self-serving. (3) Publication fee — $135–$2,000 if forming in NY, NE, or AZ. (4) Annual report fee — often due within the first year of formation; varies from $0 to $800. (5) Optional: operating agreement drafting ($0 from template, up to $500 from attorney), formation service fee ($0 if DIY, $49–$299 if using ZenBusiness, Northwest, or LegalZoom). For most states, total first-year cost runs $150–$500 for a DIY LLC with commercial registered agent.
State-by-state filing fee reference — $35 to $500 Filing fee by state: AL $200, AK $250, AZ $50, AR $45, CA $70, CO $50, CT $120, DE $90, FL $125, GA $100, HI $50, ID $100, IL $150, IN $95, IA $50, KS $160, KY $40, LA $100, ME $175, MD $100, MA $500, MI $50, MN $155, MS $50, MO $50, MT $35, NE $105, NV $75 (+$350 state business license), NH $100, NJ $125, NM $50, NY $200, NC $125, ND $135, OH $99, OK $100, OR $100, PA $125, RI $150, SC $110, SD $150, TN $300, TX $300, UT $54, VT $125, VA $100, WA $200, WV $100, WI $130, WY $100, DC $99.
Annual report fees and franchise taxes — the ongoing cost comparison Annual cost by state: $0/yr annual report — AZ, MO, NM, OH, PA, NH. Low ($10–$75/yr) — CO ($10), WY ($60), GA ($50), FL ($138.75 biennial = ~$69/yr), MT ($20), IA ($60). Medium ($100–$200/yr) — WA ($60 biennial), VA ($50), TX (franchise tax variable), IL ($75), NC ($202). High ($200–$800/yr) — CA ($800/yr minimum franchise tax), MA ($500/yr), DE ($300/yr franchise tax), NV ($350 state business license + $150 annual report = $500/yr), TN ($100 minimum annual franchise tax). California is the highest ongoing-cost state for LLCs; New Mexico is the lowest (no annual report fee).
Publication requirement states: New York, Nebraska, Arizona New York is the most significant publication cost. LLCs formed in New York must publish a notice in two newspapers (one daily, one weekly) designated by the county clerk in the county where the LLC is located for six consecutive weeks. After publication, an affidavit of publication must be filed with the New York Department of State ($50 filing fee). Publication cost ranges: upstate counties (Albany, Buffalo, Rochester) — $200–$400 total. New York City counties — $1,200–$2,000+, with Manhattan being the most expensive. Consequence of failing to publish in NY: LLC's Articles of Organization are suspended (cannot use courts, cannot file documents) until publication is completed. Nebraska and Arizona: similar publication requirement but much lower cost ($135 and $200–$350 respectively). No suspension penalty in NE/AZ — but the requirement exists.
Cheapest states to form an LLC (for non-residents) If you live outside the U.S. or are a U.S. resident with no operating presence in a specific state, these are the lowest total-cost LLC formation states: (1) New Mexico: $50 filing fee, no annual report fee, no public member list in Secretary of State records (enhanced privacy). Total cost of a New Mexico LLC with commercial registered agent: ~$100/yr. (2) Wyoming: $100 filing fee, $60/yr annual report. Known for privacy (no public member database), strong asset protection statutes, and charging order protection. Total first-year: ~$200–$250 with registered agent. (3) Montana: $35 filing fee, $20/yr annual report. Lowest filing fee in the country. Less known for privacy than WY/NM but highly cost-effective.
Avoid double-filing costs: form in your home state The common misconception: forming in Wyoming or Delaware saves money or taxes versus your home state. Reality for U.S. residents operating in a single state: forming out-of-state requires foreign qualification in your home state, meaning you pay both states' formation fees, both annual report fees, and maintain registered agents in both states. Example: Wyoming LLC operating in Texas = $100 (WY formation) + $300 (TX foreign qualification) + $60/yr (WY annual) + $0/yr (TX no franchise tax for LLCs under threshold) + $80/yr (two registered agents) = $540 in year one. Texas LLC directly = $300 (formation) + $0 (TX no franchise on small LLCs) + $49/yr (one registered agent) = $349 in year one. The out-of-state strategy is cost-effective only for non-US residents or owners with specific privacy or asset protection needs across multiple states.

Costs

What it costs

Item	Amount	Notes
Lowest-cost formation states (filing fee only)	$35–$100	Montana ($35), Kentucky ($40), Mississippi ($50), Arkansas ($45), Colorado ($50), Iowa ($50), Missouri ($50), New Mexico ($50), Indiana ($95), Wyoming ($100). These states offer the lowest upfront filing fees. New Mexico and Wyoming are the top choices for non-residents seeking privacy.
Mid-range formation states	$100–$200	Florida ($125), Georgia ($100), Illinois ($150), Virginia ($100), Washington ($200), Ohio ($99), Delaware ($90), North Carolina ($125), Michigan ($50), Minnesota ($155), Oregon ($100), Idaho ($100), Utah ($54), South Carolina ($110).
Higher-cost formation states	$200–$500	New York ($200 Articles + $1,200–$2,000 publication = effective $1,400–$2,200 in most counties), Massachusetts ($500), Texas ($300), Tennessee ($300), Nevada ($425 effective: $75 Articles + $350 state business license first year), Rhode Island ($150), New Jersey ($125), Maryland ($100 + $300 annual report first year).
Annual report / franchise tax — ongoing cost	$0–$800/yr	Zero annual report fee: New Mexico, Ohio, Arizona, Missouri, New Hampshire, Pennsylvania. Low: Wyoming ($60), Florida ($138.75), Colorado ($10), Georgia ($50). High: Massachusetts ($500/yr), Delaware ($300/yr franchise tax), California ($800/yr minimum franchise tax + $20 annual statement of information), Nevada ($350/yr state business license + $150 annual report). Tennessee (6.5% franchise tax on net worth).
Publication requirement — NY, NE, AZ only	$135–$2,000	New York: publication required in 2 newspapers for 6 consecutive weeks in the county of formation. Cost ranges from $200–$400 in rural upstate counties to $1,200–$2,000 in New York City counties (Manhattan, Brooklyn, Queens, Bronx, Staten Island). Nebraska: one newspaper publication for 3 consecutive weeks; cost ~$135. Arizona: one newspaper publication for 3 consecutive weeks; cost ~$200–$350.
Registered agent — annual ongoing cost	$0 (self) or $39–$125/yr (commercial)	You can serve as your own registered agent in most states (home address becomes public record). Commercial registered agent services: Northwest Registered Agent ($39/yr or included in LLC formation packages), ZenBusiness ($49/yr), Bizee ($49/yr first year), LegalZoom ($299/yr). Privacy benefit of commercial agents: your personal address is not in public state databases.

FAQ

Common questions

What is the cheapest state to form an LLC?

Montana has the lowest filing fee at $35, followed by Kentucky ($40), New Mexico ($50), and Mississippi ($50). However, the cheapest total-cost state depends on whether you value low formation fees or low ongoing annual costs. New Mexico offers both: $50 to form and $0/yr annual report fee — making it the lowest total ongoing cost with no publication requirement and no public member directory. Wyoming ($100 formation, $60/yr annual report) is the top choice for privacy-focused formations, with strong charging order protection and no public disclosure of LLC members. For U.S. residents operating in a specific state, form in your home state to avoid double-filing costs.

Why is forming an LLC in New York so expensive?

New York requires all newly formed LLCs to publish a formation notice in two newspapers — one daily and one weekly — designated by the county clerk in the county of the LLC's principal office, for six consecutive weeks. After publication, an affidavit of publication must be filed with the New York Department of State ($50 fee). The publication cost is set by the newspapers, not the state, and is especially high in New York City: Manhattan publication typically costs $1,200–$2,000. Upstate counties cost less ($200–$400). Failure to publish results in the LLC's Articles of Organization being suspended — the LLC cannot bring legal proceedings or file documents until the requirement is met. New York is the most expensive state for LLC formation due primarily to this publication requirement.

Does forming an LLC in Wyoming or Delaware save money for a U.S. resident?

Usually no. For a U.S. resident operating a business in a single state, forming in Wyoming or Delaware requires foreign qualification in your home state — meaning you pay both states' formation fees, both annual report fees, and maintain registered agents in two states. Example: A California resident with a Wyoming LLC pays $100 (WY formation) + $800 (CA foreign qualification over time) + $60/yr (WY annual report) + $800/yr (CA minimum franchise tax on the foreign-qualified LLC) + $80/yr (two registered agents). Compare to forming directly in California: $70 formation + $800/yr minimum franchise tax + $49/yr registered agent. The out-of-state strategy is primarily cost-effective for non-US residents or investors with privacy or multi-state asset protection needs who have no operating presence in a high-cost state.

What is the annual cost to maintain an LLC by state?

Annual LLC maintenance costs (annual report fee + any franchise tax, excluding registered agent) by common state: California $800/yr minimum franchise tax; Delaware $300/yr franchise tax; Massachusetts $500/yr; Nevada $500/yr ($350 state business license + $150 annual report); New York $9/yr (low annual report fee but $1,400–$2,200 one-time publication); Texas franchise tax variable (0% for LLCs under $2.47M gross revenue); Florida $138.75/yr biennial report; Wyoming $60/yr; Colorado $10/yr; New Mexico $0/yr; Ohio $0/yr; Arizona $0/yr. States with no annual report fee are: New Mexico, Ohio, Arizona, Missouri, Pennsylvania, New Hampshire.

Do I need to publish a newspaper notice when forming my LLC?

Only if you form your LLC in New York, Nebraska, or Arizona. All other states (47 states + DC) have no publication requirement. New York's publication requirement is the most burdensome: two newspapers for six weeks, costing $200–$2,000 depending on county, with an affidavit of publication filing required at the end. Nebraska: one newspaper for three weeks, ~$135. Arizona: one newspaper for three consecutive weeks, ~$200–$350. If you are forming a New York LLC specifically to avoid publication costs, one common strategy is to form the LLC outside New York City in a lower-cost county, or to form in a lower-cost state and foreign-qualify in New York (which has its own publication requirement for foreign LLCs in NY). There is no legal way to avoid New York's publication requirement for a domestic NY LLC.

What is the total cost to form an LLC in California?

California LLC formation has a deceptively low filing fee ($70) but the highest ongoing annual cost of any state. Total first-year cost breakdown: $70 Articles of Organization filing fee + $20 initial Statement of Information (due within 90 days of formation) + $800 minimum franchise tax (LLC Fee, due for the first full tax year; LLCs formed in the last 15 days of a calendar year may defer to the following year) + $49–$125 registered agent = approximately $939–$1,015 in the first year. Ongoing annual cost: $800/yr minimum franchise tax + $20 biennial Statement of Information = approximately $810–$820/yr minimum. California's franchise tax applies regardless of revenue — even a brand-new LLC with $0 income owes $800.

What does it cost to form an LLC in Texas?

Texas LLC formation cost: $300 Articles of Organization filing fee (one of the higher state fees). No annual report fee in the traditional sense, but Texas has a franchise tax: 0.375% of gross revenue above the $2,470,000 threshold for retail/wholesale; 0.75% for all other entities. LLCs under the threshold ($2.47M gross receipts) file a Public Information Report (PIR) annually with no tax due. Total first-year cost: $300 filing fee + $49–$125 registered agent = $349–$425 total for a small LLC under the franchise tax threshold. Texas is a mid-range state by filing fee but low ongoing cost for small LLCs.

Provenance

Legal basis & official sources

Last verified 2026-05-07.

State LLC acts govern formation filing requirements and fees. Annual report fees and franchise taxes are set by each state's revenue or Secretary of State statute. Publication requirements: New York LLC Law § 206; Nebraska Rev. Stat. § 21-193; Arizona Rev. Stat. § 29-3201. The check-the-box regulations (26 C.F.R. § 301.7701-3) govern federal tax treatment uniformly across all states regardless of formation state.

Direct filing portal: https://www.nass.org/business-services/forming-a-business

If you skip this

Forming without research can mean selecting a high-cost state by default (Massachusetts, California, New York) when a lower-cost option exists
Failing to account for publication costs in New York, Nebraska, or Arizona can result in unexpected $200–$2,000 additional expenses after formation
Forming out-of-state without foreign qualifying in your operating state creates compliance gaps — your LLC may not be legally authorized to operate in your home state
Missing annual report deadlines results in late fees, administrative dissolution, and loss of the LLC's good standing — which can void contracts and bank accounts
Selecting a state based on filing fee alone, without considering annual franchise taxes, can lead to California's $800/yr minimum or Massachusetts' $500/yr annual report being a surprise

Official sources

§ A Related guides

§ B Building permits

§ C Companion tools

Disclaimer: Informational only, not legal or tax advice. Rules change, so confirm with a business attorney or CPA before you act.