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State comparison

What each state costs to open — and to keep.

The headline filing fee is the smallest part of the decision. What matters is the recurring report, the franchise tax, and how long the state takes to say yes.

Cheapest to file
Montana $35
Most expensive
Massachusetts $500
No annual fee
9 states
State turnaround
AL
Alabama
$200$50Annual Report5–10 business daysForm here
AK
Alaska
$250$100Biennial Report5–10 business daysForm here
AZ
Arizona
$50No annual report10–14 business daysForm here
AR
Arkansas
$45$150Franchise Tax3–5 business daysForm here
CA
CaliforniaAn $800 minimum annual franchise tax applies.
$70$800Franchise Tax + SOI5–8 business daysForm here
CO
Colorado
$50$25Periodic Report1–2 business daysForm here
CT
Connecticut
$120$80Annual Report3–5 business daysForm here
DE
DelawareThe default for startups that plan to raise venture capital.
$110$300Franchise Tax1–3 business daysForm here
DC
District of Columbia
$99$300Biennial Report5–10 business daysForm here
FL
FloridaPopular with e-commerce and service businesses.
$125$139Annual Report2–5 business daysForm here
GA
Georgia
$100$50Annual Registration5–7 business daysForm here
HI
Hawaii
$50$15Annual Report5–10 business daysForm here
ID
Idaho
$100Annual Report (no fee)3–5 business daysForm here
IL
Illinois
$150$75Annual Report5–10 business daysForm here
IN
Indiana
$95$31Biennial Report1–2 business daysForm here
IA
Iowa
$50$30Biennial Report3–5 business daysForm here
KS
Kansas
$160$50Annual Report2–4 business daysForm here
KY
Kentucky
$40$15Annual Report1–3 business daysForm here
LA
Louisiana
$100$35Annual Report3–5 business daysForm here
ME
Maine
$175$85Annual Report10–15 business daysForm here
MD
Maryland
$100$300Annual Report5–8 business daysForm here
MA
Massachusetts
$500$500Annual Report1–3 business daysForm here
MI
Michigan
$50$25Annual Statement3–5 business daysForm here
MN
Minnesota
$155Annual Renewal (no fee)1–3 business daysForm here
MS
Mississippi
$50Annual Report (no fee)1–3 business daysForm here
MO
Missouri
$50No annual report1–2 business daysForm here
MT
Montana
$35$20Annual Report5–10 business daysForm here
NE
Nebraska
$100$13Biennial Report3–5 business daysForm here
NV
Nevada
$425$350Annual List + License2–4 business daysForm here
NH
New Hampshire
$100$100Annual Report3–5 business daysForm here
NJ
New Jersey
$125$75Annual Report3–5 business daysForm here
NM
New MexicoNo annual report and no public member disclosure.
$50No annual report1–3 business daysForm here
NY
New YorkA newspaper publication requirement applies after filing.
$200$9Biennial Statement3–7 business daysForm here
NC
North Carolina
$125$200Annual Report5–8 business daysForm here
ND
North Dakota
$135$50Annual Report5–10 business daysForm here
OH
Ohio
$99No annual report3–7 business daysForm here
OK
Oklahoma
$100$25Annual Certificate2–4 business daysForm here
OR
Oregon
$100$100Annual Report2–4 business daysForm here
PA
Pennsylvania
$125$7Annual Report5–10 business daysForm here
RI
Rhode Island
$150$50Annual Report3–5 business daysForm here
SC
South Carolina
$110No annual report1–3 business daysForm here
SD
South Dakota
$150$50Annual Report2–4 business daysForm here
TN
Tennessee
$300$300Annual Report1–3 business daysForm here
TX
TexasNo franchise tax below the revenue threshold.
$300Public Information Report3–5 business daysForm here
UT
Utah
$54$18Annual Renewal1–3 business daysForm here
VT
Vermont
$125$35Annual Report1–3 business daysForm here
VA
Virginia
$100$50Annual Registration3–5 business daysForm here
WA
Washington
$200$70Annual Report2–5 business daysForm here
WV
West Virginia
$100$25Annual Report5–10 business daysForm here
WI
Wisconsin
$130$25Annual Report3–5 business daysForm here
WY
WyomingNo state income tax, strong owner privacy, lowest ongoing cost.
$100$60Annual Report1–2 business daysForm here

Fees shown are indicative LLC amounts reviewed quarterly and are set by each state, not by us. Corporation fees differ in some states. The exact live fee is confirmed in your checkout summary before payment, and every government fee is passed through at cost.

Choosing well

Which state is right for you?

Find the sentence that describes your business. The honest answer is usually simpler than the internet suggests.

Form in the state where that activity happens. Forming in Wyoming to save on fees does not exempt you from registering as a foreign entity in the state where you actually operate — you end up paying both, plus two registered agents. The 'cheap state' strategy only works for businesses with no physical footprint.

Wyoming and New Mexico are the two most sensible choices. Wyoming costs $100 to file and $60 a year, with strong privacy protections. New Mexico costs $50 and requires no annual report at all — the lowest lifetime cost of any state — though it offers fewer of the statutory protections Wyoming is known for.

Delaware, as a C-Corporation. It costs more — $110 to file and a franchise tax starting at $175 that scales with authorised shares — but every U.S. investor's counsel already knows the documents, which removes weeks of negotiation. Reincorporating in Delaware later is possible, and expensive.

Marketplace facilitator laws mean the platform collects and remits sales tax for its own channel, so your state of formation matters less than where you hold inventory. If you use a fulfilment warehouse, that state can create nexus. Wyoming or Delaware for the entity, plus a resale certificate wherever you hold stock, is the usual answer.

Less than most people think. An LLC's profits are taxed where the owner is, not where the company is filed. Wyoming, Nevada, Texas, Florida, South Dakota and Washington have no personal income tax, which helps if you live there. For a non-resident owner with no U.S. trade or business, formation state has little effect on federal liability.