If you are comparing LLC annual fees by state, the price differences can be surprising. An LLC may cost nothing each year in one state, while another state may charge $300, $500, or more before taxes, licenses, and registered agent expenses.
The charge may be called an annual report fee, franchise tax, registration, business license renewal, or biennial statement fee. This guide lists the standard costs and explains how to stay compliant.
Important: The figures below reflect standard domestic LLC requirements available in 2026. Fees and rules can change, and special LLC types may pay different amounts. Confirm the current charge with the Secretary of State, Department of Revenue, or equivalent agency before filing.
What Is an LLC Annual Fee?
An LLC annual fee is a recurring charge for maintaining an active limited liability company. It often accompanies a report confirming the company’s address, registered agent, and management.
Not every charge is due annually. Some states file biennially, while others charge a franchise tax or license fee instead of, or in addition to, a report fee.
These costs are separate from the one-time LLC formation fee, income and payroll taxes, local permits, and optional registered agent service.
LLC Annual Fees by State at a Glance
The table shows the normal recurring state-level filing charge for a domestic LLC. “$0 report required” means the LLC must still submit information by the deadline even though the standard filing has no fee.
| State | Standard recurring fee | Filing frequency or common deadline |
|---|---|---|
| Alabama | $50 minimum | Annual; business privilege tax filing |
| Alaska | $100 | Biennial; typically due January 2 |
| Arizona | $0 | No standard annual report |
| Arkansas | $150 | Annual; due May 1 |
| California | $800 minimum, plus $20 statement | $800 yearly; statement generally biennial |
| Colorado | $25 | Annual periodic report; anniversary window |
| Connecticut | $80 | Annual; generally due March 31 |
| Delaware | $400 | Annual franchise tax; due June 1 |
| Florida | $138.75 | Annual; due May 1 |
| Georgia | $60 | Annual registration; due April 1 |
| Hawaii | $15 | Annual; anniversary quarter |
| Idaho | $0 report required | Annual; anniversary month |
| Illinois | $75 | Annual; before anniversary date |
| Indiana | $30 | Biennial; anniversary month |
| Iowa | $30 | Biennial; generally due April 1 in required year |
| Kansas | $50 | Annual; generally due April 15 |
| Kentucky | $15 | Annual; due June 30 |
| Louisiana | $35 | Annual; anniversary date |
| Maine | $85 | Annual; due June 1 |
| Maryland | $300 | Annual report/personal property return; due April 15 |
| Massachusetts | $500 | Annual; anniversary date |
| Michigan | $25 | Annual statement; due February 15 |
| Minnesota | $0 report required | Annual renewal; due December 31 |
| Mississippi | $0 report required | Annual; generally due April 15 |
| Missouri | $0 | No standard annual report |
| Montana | $20 | Annual; generally due April 15 |
| Nebraska | $13 | Biennial; generally due April 1 in odd years |
| Nevada | $350 | Annual list plus state business license |
| New Hampshire | $100 | Annual; due April 1 |
| New Jersey | $75 | Annual; anniversary month |
| New Mexico | $0 | No standard annual report |
| New York | $9 | Biennial statement; anniversary month |
| North Carolina | $200 | Annual; generally due April 15 |
| North Dakota | $50 | Annual; due November 15 |
| Ohio | $0 | No standard annual report |
| Oklahoma | $25 | Annual certificate; anniversary date |
| Oregon | $100 | Annual; anniversary date |
| Pennsylvania | $7 | Annual; LLC deadline is generally September 30 |
| Rhode Island | $50 | Annual filing window generally February 1 to May 1 |
| South Carolina | $0 for most LLCs | No standard report for most LLCs |
| South Dakota | $55 online | Annual; anniversary month |
| Tennessee | $300 minimum | Annual; amount may rise with member count |
| Texas | Often $0 tax due | Annual franchise tax information filing may apply |
| Utah | $18 | Annual renewal; anniversary date |
| Vermont | $45 | Annual; generally due March 31 |
| Virginia | $50 | Annual registration fee; anniversary month |
| Washington | $60 | Annual report; anniversary date |
| West Virginia | $25 | Annual; due July 1 |
| Wisconsin | $25 online | Annual; anniversary quarter |
| Wyoming | $60 minimum | Annual; anniversary month |
Washington, D.C.: An LLC generally files a biennial report and pays $300. D.C. is not a state, but it is often included in LLC fee comparisons.
Online and paper prices can differ. Expedited processing, late penalties, and registered agent charges are not included.
States With No Standard LLC Annual Fee
Arizona, Missouri, New Mexico, and Ohio generally have no standard annual LLC report or recurring Secretary of State fee. South Carolina also does not require a standard annual report from most LLCs, although tax classification and business activity can create other obligations.
Idaho, Minnesota, and Mississippi require recurring information filings but normally charge $0. Missing a free report can still cost the LLC its good standing.
Texas is more complicated. Most small LLCs may owe no franchise tax, but they can still have information-reporting duties with the Texas Comptroller. A business should not place Texas in the “do nothing every year” category.
States With the Highest LLC Maintenance Costs
Several states stand out:
- California: The $800 annual franchise tax usually applies even when the LLC has little or no income. Larger LLCs may also owe an additional fee based on California-source income.
- Massachusetts: The annual report fee is $500, one of the highest flat report fees in the country.
- Delaware: A domestic LLC generally pays a $400 annual tax, even though it does not file the same annual report required of Delaware corporations.
- Nevada: The combined annual list and state business license commonly total $350.
- Maryland: The standard annual report and personal property return charge is generally $300. Property tax may be separate.
- Tennessee: The annual report starts at $300, but LLCs can also face franchise and excise taxes.
These states may still be the right choice when that is where you operate. A $0 fee does not automatically make another state better.
Why the Cheapest State May Cost You More
For a small local company, the simplest choice is usually the state where the owner lives and conducts business.
If you form elsewhere but operate in your home state, you may need to register as a foreign LLC at home. That can mean two sets of state fees, two compliance calendars, and a registered agent in each state.
Before choosing a state, compare:
- Formation and recurring state fees
- Foreign qualification costs
- Franchise, income, and gross receipts taxes
- Registered agent expenses
- Local licenses and permits
- Where employees, offices, inventory, and customers are located
How to Pay Your LLC Annual Fee
Step 1: Identify the Correct Filing Agency
Start with the official state business filing website. The responsible agency may be the Secretary of State, Department of State, Department of Revenue, tax commission, or comptroller.
Avoid assuming that a renewal notice from a private company is an official bill. Some third-party mailers use government-style language while charging far more than the state fee.
Step 2: Confirm the Due Date
Deadlines are usually based on a fixed calendar date, the LLC’s anniversary date, or an anniversary month or quarter. Biennial reports may be due only in odd or even years, depending on the state and formation year.
Put the deadline on your calendar at least 30 days early. Do not rely entirely on a postcard or email reminder from the state.
Step 3: Review the LLC’s Information
Check the legal name, principal office, mailing address, registered agent, and management details. Update inaccurate information through the annual report or a separate amendment, depending on state rules.
Step 4: Submit the Report and Payment
Online filing is usually fastest. Save the confirmation, filed report, and receipt with the LLC records.
Step 5: Verify Good Standing
After processing, search the state business database to confirm that the LLC remains active or in good standing. If the record does not update, contact the state agency before the issue becomes a late filing.
What Happens If You Do Not Pay?
A missed deadline can lead to penalties, loss of good standing, or administrative dissolution. A delinquent company may struggle to obtain financing, renew licenses, or enter certain contracts.
If the LLC is delinquent, file overdue reports, pay outstanding charges, correct its records, and submit a reinstatement application if required.
Do not simply abandon an unused LLC. Until it is formally dissolved, recurring taxes or filing obligations may continue.
Pro Tips for Managing LLC Fees
- Use a compliance calendar. Track reports, franchise taxes, permits, and registered agent renewals separately.
- Budget beyond the table. Allow for local licenses, tax filings, and professional help where needed.
- File directly with the state. A filing service may be convenient, but its service charge is added to the government fee.
- Keep contact details current. An outdated address can cause you to miss an official notice.
- Save proof of every filing. Keep receipts, confirmation numbers, and stamped reports in secure digital storage.
- Review foreign registrations. If the company has stopped operating in another state, formally withdraw instead of ignoring future reports.
- Recheck fees each year. State legislatures and filing agencies can change prices, deadlines, and forms.
Frequently Asked Questions
Do all LLCs pay an annual fee?
No. Several states have no standard recurring LLC fee, while others require a free report. The LLC may still owe taxes, license fees, registered agent costs, or industry-specific charges.
Is the annual report fee the same as an annual tax?
Not always. An annual report updates the state’s business records. A franchise or privilege tax is imposed for the right to do business, and it may be flat or based on revenue, income, assets, or another calculation.
Must an inactive LLC still pay?
Usually, yes. An LLC generally remains responsible for recurring filings until it is formally dissolved or withdrawn. Having no sales or profit does not automatically end the obligation.
Can I deduct LLC annual fees on my taxes?
Ordinary state filing fees paid for an operating business are often treated as deductible business expenses. Tax treatment depends on the facts, so confirm the proper category with a qualified tax professional.
Which state has the lowest LLC annual cost?
Arizona, Missouri, New Mexico, and Ohio are among the states with no standard annual report fee. However, the lowest-cost state for your business is usually the state where you actually operate because forming elsewhere may trigger foreign registration.
Are registered agent fees included?
No. The table lists standard state charges only. If you hire a commercial registered agent, the service commonly costs about $100 to $300 per year, depending on the provider and services included.
What if I miss the deadline?
File as soon as possible through the official state portal. You may need to pay a late fee or submit a reinstatement request. Waiting can increase the cost and risk administrative dissolution.
Final Verdict
LLC annual fees by state range from $0 to $800 or more, and the label “annual fee” does not tell the whole story. Some states charge for an annual report, others use a biennial filing, and states such as California, Texas, and Tennessee connect LLC compliance with separate tax systems.
Choose a formation state based on where the business operates, not simply the smallest fee. Record every deadline, file through official state websites, and verify good standing after submission. Organized compliance can prevent penalties and reinstatement costs.