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LLC formation · 50 states and D.C.

Best State to Form an LLC

The best state to form an LLC is usually the state you live and operate in. Delaware, Wyoming, and Nevada make sense when the company actually operates there. If it doesn’t, you still register at home, so you pay two states and two registered agents. This is guidance, not legal or tax advice.

A closed navy folder and a brass compass on a wooden desk

Best state for me

Answer five questions. The recommendation uses each state’s filing fee and annual cost from the official schedules we file against.

Where are your customers?
Expected first-year revenue
How important is keeping your name off the public formation filing?
Planning to raise venture capital?

The Delaware, Wyoming, and Nevada myth

Two closed navy folders side by side on a wooden desk, each with a brass key
Two keys means two states. The second key is a foreign registration, not a substitute for the state where you operate.

Forming out of state while you operate at home means foreign qualification in the home state: two filings, two registered agents, two annual reports or franchise taxes, and no privacy or tax benefit for most owners who actually operate at home. The formation state does not cancel the home state. You still appoint an agent where you formed, and another where you qualified. Registered agent service, when you order it here, is $74.25 a year per state, through Registered Agents Inc, not through Vermilion Vitez.

If you live and operate in Delaware, Wyoming, or Nevada, forming there is just forming at home. Everyone else pays for that state on top of their own. If a venture investor has already named a formation state in writing, price both filings before you agree. A round you only hope to raise is not a reason to file twice.

Where a state’s own site states it, the schedule on this page says so. Delaware’s LLC formation form does not list members or managers, and Delaware has a dedicated business court, the Court of Chancery. Wyoming’s articles of organization do not list members or managers, and Wyoming has no individual or corporate income tax. Nevada’s formation filing does list members or managers (NRS Chapter 86), and Nevada does not tax individual income. Texas has a business court too, and its formation filing does list members or managers. Illinois states standard processing of 10 business days. None of those facts cancels a home-state foreign qualification, or the home state’s tax, when you live and operate at home.

  • $2,110Delaware, five years, filing fee included. The filing fee is $110. The annual item is an LLC tax of $400, due June 1, and there is no annual report for LLCs.
  • $403Wyoming, five years, filing fee included. The filing fee is $103. The annual report is $60 minimum, a license tax based on in-state assets.
  • $1,836Nevada, five years, filing fee included. The $436 filing fee covers the first annual list and business license; after that it is $350 a year ($150 list, $200 license). Home-state registration is extra.

A home-state tax does not disappear because the articles were stamped somewhere else. An LLC that does business in California owes the Franchise Tax Board’s $800 annual LLC tax even at $0 income, including when the only California activity is owning and renting out real property, and including when the LLC was formed in another state. The first payment is due four months after formation or foreign registration. A calendar-year LLC then pays on April 15. LLCs formed in 2024 or later owe the $800 in year one. Our annual schedule also lists a $20 Statement of Information every two years, separate from the $800. California’s own filing fee on the schedule we use is $70, which is the cheap line, not the annual one.

Filing fees and five-year totals are from the state schedule behind the table (fees traced to the formation schedule and annual-fee notes). The $800 figure is also in the California LLC tax record, which cites the Franchise Tax Board. Privacy, a business court, and standard processing time appear only where that state’s own site states them.

Five-year cost, home state versus Delaware, Wyoming, or Nevada

Home-state filing only, compared with forming in Delaware, Wyoming, or Nevada and registering as a foreign LLC at home. Two registered agents versus one.

Loading state fees…

All 50 states and Washington, D.C.

Filing fee, annual report or franchise cost, and a five-year total. Privacy, business court, and processing time appear only where the state’s own site states them.

Most compared

Filing fee, annual report or franchise cost, and a five-year total for all 50 states and Washington, D.C.
Source Form here
Alabama$236$0Business Privilege Tax of $100 or less is fully exempt with no return required (tax years from 2024). A return is only due if the computed tax exceeds $100.$236———Official sourceForm here
Alaska$250$100Biennial report, $100, due January 2 every two years.$450———Official sourceForm here
Arizona$85$0No annual report or fee for LLCs.$85———Official sourceForm here
Arkansas$45$150Franchise tax, $150 flat for LLCs, due May 1.$795———Official sourceForm here
California$70$800$800 minimum franchise tax. Existence on Jan 1 triggers the year — no proration; payment due Apr 15. Statement of Information ($20) is separate, every two years.$4,070Members/managers listed on public formation filing: no——Official sourceForm here
Colorado$50$25Periodic report, $25 (raised from $10 in July 2024), due in the three-month window around your anniversary month.$175———Official sourceForm here
Connecticut$120$80Annual report, $80, due March 31.$520———Official sourceForm here
Delaware$110$400LLC annual tax, $400, due June 1. No annual report for LLCs. Late: $200 penalty + 1.5%/month.$2,110Members/managers listed on public formation filing: noDedicated business court: yes (Delaware Court of Chancery)—Official sourceForm here
District of Columbia$99$300Biennial report, $300, due April 1 every two years.$699———Official sourceForm here
Florida$125$138.75Annual report, $138.75, due May 1. Filing late adds a $400 fee.$818.75Members/managers listed on public formation filing: optional——Official sourceForm here
Georgia$110$60Annual registration, $60 ($50 fee + $10 service charge, verified 2026-09-22), due April 1; $25 late penalty.$410Members/managers listed on public formation filing: no——Official sourceForm here
Hawaii$51$15Annual report, $15, due in the calendar quarter of your formation anniversary.$126———Official sourceForm here
Idaho$103$0Annual report required by the end of your anniversary month — no fee.$103———Official sourceForm here
Illinois$153$75Annual report, $75, due before the 1st of your anniversary month.$528Members/managers listed on public formation filing: yes—Standard processing: 10 business daysOfficial sourceForm here
Indiana$97$32Biennial report, $32 online, due in your anniversary month every two years.$161———Official sourceForm here
Iowa$50$30Biennial report, $30 online, due April 1 of odd-numbered years.$110———Official sourceForm here
Kansas$85$90Biennial information report since 2024, $90 online ($110 paper), due Apr 15 of the reporting year — odd-year formations file in odd years, even-year in even years.$265———Official sourceForm here
Kentucky$40$15Annual report, $15, due June 30.$115———Official sourceForm here
Louisiana$105$35Annual report, $35 since October 1, 2026 (it was $30), due on your formation anniversary date; you can file in the 30 days before.$280———Official sourceForm here
Maine$178$85Annual report, $85, due June 1.$603———Official sourceForm here
Maryland$155$300Annual report, $300, due April 15.$1,655———Official sourceForm here
Massachusetts$520$500Annual report, $500, due by your formation anniversary date. Highest LLC annual fee in the country.$3,020———Official sourceForm here
Michigan$50$25Annual statement, $25, due February 15.$175———Official sourceForm here
Minnesota$155$0Annual renewal required by December 31 — no fee if filed on time.$155———Official sourceForm here
Mississippi$53$0Annual report required by April 15 — no fee for domestic LLCs.$53———Official sourceForm here
Missouri$51$0No annual report or fee for LLCs.$51———Official sourceForm here
Montana$35$0Annual report due April 15 — fee currently waived by the Secretary of State when filed on time; $35 if late. The waiver is announced season by season.$35———Official sourceForm here
Nebraska$103$25Biennial report, $25 online ($30 paper), filing window Jan 1 - Apr 1 of odd-numbered years.$153———Official sourceForm here
Nevada$436$350The $436 filing fee already covers the first annual list ($150) and state business license ($200). After that, $350 a year, due by the end of your anniversary month.$1,836Members/managers listed on public formation filing: yes——Official sourceForm here
New Hampshire$102$100Annual report, $100, due April 1.$602———Official sourceForm here
New Jersey$129$75Annual report, $75, due by the end of your anniversary month.$504———Official sourceForm here
New Mexico$51$0No annual report or fee for LLCs — one reason founders form here.$51Members/managers listed on public formation filing: optional——Official sourceForm here
New York$205$9Biennial statement, $9, due in your formation anniversary month every two years. The annual filing-fee form (IT-204-LL) is separate and income-based.$223Members/managers listed on public formation filing: no——Official sourceForm here
North Carolina$128$200Annual report, $200 for LLCs, due April 15.$1,128Members/managers listed on public formation filing: no——Official sourceForm here
North Dakota$135$50Annual report, $50, due November 15.$385———Official sourceForm here
Ohio$99$0No annual report or fee for LLCs.$99———Official sourceForm here
Oklahoma$104$25Annual certificate, $25, due by your formation anniversary date.$229———Official sourceForm here
Oregon$100$100Annual report, $100, due by your formation anniversary date.$600———Official sourceForm here
Pennsylvania$125$7Annual report, $7, due September 30 for LLCs (new requirement, phased in from 2025).$160———Official sourceForm here
Rhode Island$156$50Annual report, $50, filing window Feb 1 - May 1; late penalty after May 31. Separately, RI levies a $400 minimum annual tax on LLCs via the Division of Taxation.$406———Official sourceForm here
South Carolina$125$0No annual report for LLCs unless taxed as a corporation.$125———Official sourceForm here
South Dakota$153$55Annual report, $55 online ($70 paper — raised July 2025), due the 1st day of your anniversary month.$428———Official sourceForm here
Tennessee$307$300Annual report, $300 minimum (covers up to 6 members; +$50 per additional member, max $3,000), due the 1st day of the 4th month after fiscal year end. Franchise & excise tax is separate.$1,807———Official sourceForm here
Texas$300$0Due May 15. Under the $2.65M revenue threshold for 2026 and 2027 reports ($2.47M for 2024 and 2025) you owe $0 and file only the Public Information Report. The No Tax Due Report was discontinued starting with report year 2024. Missing the PIR still forfeits your entity.$300Members/managers listed on public formation filing: yesDedicated business court: yes (Texas Business Court)—Official sourceForm here
Utah$59$18Annual renewal, $18, due by the end of your anniversary month.$149———Official sourceForm here
Vermont$155$45Annual report, $45, due within 3 months of fiscal year end (Mar 31 for calendar-year filers).$380———Official sourceForm here
Virginia$100$50Annual registration fee, $50, due by the last day of your anniversary month.$350———Official sourceForm here
Washington$200$70Annual report, $70, due by the end of your anniversary month; can be filed up to 180 days early.$550———Official sourceForm here
West Virginia$130$25Annual report, $25, due July 1.$255———Official sourceForm here
Wisconsin$130$25Annual report, $25, due at the end of the calendar quarter of your formation anniversary.$255———Official sourceForm here
Wyoming$103$60Annual report, $60 minimum (license tax based on in-state assets), due the 1st day of your anniversary month.$403Members/managers listed on public formation filing: no——Official sourceForm here

Alabama

Filing fee
$236
Annual report/franchise
$0Business Privilege Tax of $100 or less is fully exempt with no return required (tax years from 2024). A return is only due if the computed tax exceeds $100.
5-year total
$236

Form hereOfficial source

California

Filing fee
$70
Annual report/franchise
$800$800 minimum franchise tax. Existence on Jan 1 triggers the year — no proration; payment due Apr 15. Statement of Information ($20) is separate, every two years.
5-year total
$4,070
Privacy
Members/managers listed on public formation filing: no

Form hereOfficial source

Colorado

Filing fee
$50
Annual report/franchise
$25Periodic report, $25 (raised from $10 in July 2024), due in the three-month window around your anniversary month.
5-year total
$175

Form hereOfficial source

Delaware

Filing fee
$110
Annual report/franchise
$400LLC annual tax, $400, due June 1. No annual report for LLCs. Late: $200 penalty + 1.5%/month.
5-year total
$2,110
Privacy
Members/managers listed on public formation filing: no
Business court
Dedicated business court: yes (Delaware Court of Chancery)

Form hereOfficial source

Florida

Filing fee
$125
Annual report/franchise
$138.75Annual report, $138.75, due May 1. Filing late adds a $400 fee.
5-year total
$818.75
Privacy
Members/managers listed on public formation filing: optional

Form hereOfficial source

Georgia

Filing fee
$110
Annual report/franchise
$60Annual registration, $60 ($50 fee + $10 service charge, verified 2026-09-22), due April 1; $25 late penalty.
5-year total
$410
Privacy
Members/managers listed on public formation filing: no

Form hereOfficial source

Hawaii

Filing fee
$51
Annual report/franchise
$15Annual report, $15, due in the calendar quarter of your formation anniversary.
5-year total
$126

Form hereOfficial source

Idaho

Filing fee
$103
Annual report/franchise
$0Annual report required by the end of your anniversary month — no fee.
5-year total
$103

Form hereOfficial source

Illinois

Filing fee
$153
Annual report/franchise
$75Annual report, $75, due before the 1st of your anniversary month.
5-year total
$528
Privacy
Members/managers listed on public formation filing: yes
Standard processing
Standard processing: 10 business days

Form hereOfficial source

Indiana

Filing fee
$97
Annual report/franchise
$32Biennial report, $32 online, due in your anniversary month every two years.
5-year total
$161

Form hereOfficial source

Iowa

Filing fee
$50
Annual report/franchise
$30Biennial report, $30 online, due April 1 of odd-numbered years.
5-year total
$110

Form hereOfficial source

Kansas

Filing fee
$85
Annual report/franchise
$90Biennial information report since 2024, $90 online ($110 paper), due Apr 15 of the reporting year — odd-year formations file in odd years, even-year in even years.
5-year total
$265

Form hereOfficial source

Louisiana

Filing fee
$105
Annual report/franchise
$35Annual report, $35 since October 1, 2026 (it was $30), due on your formation anniversary date; you can file in the 30 days before.
5-year total
$280

Form hereOfficial source

Massachusetts

Filing fee
$520
Annual report/franchise
$500Annual report, $500, due by your formation anniversary date. Highest LLC annual fee in the country.
5-year total
$3,020

Form hereOfficial source

Montana

Filing fee
$35
Annual report/franchise
$0Annual report due April 15 — fee currently waived by the Secretary of State when filed on time; $35 if late. The waiver is announced season by season.
5-year total
$35

Form hereOfficial source

Nebraska

Filing fee
$103
Annual report/franchise
$25Biennial report, $25 online ($30 paper), filing window Jan 1 - Apr 1 of odd-numbered years.
5-year total
$153

Form hereOfficial source

Nevada

Filing fee
$436
Annual report/franchise
$350The $436 filing fee already covers the first annual list ($150) and state business license ($200). After that, $350 a year, due by the end of your anniversary month.
5-year total
$1,836
Privacy
Members/managers listed on public formation filing: yes

Form hereOfficial source

New Mexico

Filing fee
$51
Annual report/franchise
$0No annual report or fee for LLCs — one reason founders form here.
5-year total
$51
Privacy
Members/managers listed on public formation filing: optional

Form hereOfficial source

New York

Filing fee
$205
Annual report/franchise
$9Biennial statement, $9, due in your formation anniversary month every two years. The annual filing-fee form (IT-204-LL) is separate and income-based.
5-year total
$223
Privacy
Members/managers listed on public formation filing: no

Form hereOfficial source

North Carolina

Filing fee
$128
Annual report/franchise
$200Annual report, $200 for LLCs, due April 15.
5-year total
$1,128
Privacy
Members/managers listed on public formation filing: no

Form hereOfficial source

Oregon

Filing fee
$100
Annual report/franchise
$100Annual report, $100, due by your formation anniversary date.
5-year total
$600

Form hereOfficial source

Pennsylvania

Filing fee
$125
Annual report/franchise
$7Annual report, $7, due September 30 for LLCs (new requirement, phased in from 2025).
5-year total
$160

Form hereOfficial source

Rhode Island

Filing fee
$156
Annual report/franchise
$50Annual report, $50, filing window Feb 1 - May 1; late penalty after May 31. Separately, RI levies a $400 minimum annual tax on LLCs via the Division of Taxation.
5-year total
$406

Form hereOfficial source

South Dakota

Filing fee
$153
Annual report/franchise
$55Annual report, $55 online ($70 paper — raised July 2025), due the 1st day of your anniversary month.
5-year total
$428

Form hereOfficial source

Tennessee

Filing fee
$307
Annual report/franchise
$300Annual report, $300 minimum (covers up to 6 members; +$50 per additional member, max $3,000), due the 1st day of the 4th month after fiscal year end. Franchise & excise tax is separate.
5-year total
$1,807

Form hereOfficial source

Texas

Filing fee
$300
Annual report/franchise
$0Due May 15. Under the $2.65M revenue threshold for 2026 and 2027 reports ($2.47M for 2024 and 2025) you owe $0 and file only the Public Information Report. The No Tax Due Report was discontinued starting with report year 2024. Missing the PIR still forfeits your entity.
5-year total
$300
Privacy
Members/managers listed on public formation filing: yes
Business court
Dedicated business court: yes (Texas Business Court)

Form hereOfficial source

Utah

Filing fee
$59
Annual report/franchise
$18Annual renewal, $18, due by the end of your anniversary month.
5-year total
$149

Form hereOfficial source

Vermont

Filing fee
$155
Annual report/franchise
$45Annual report, $45, due within 3 months of fiscal year end (Mar 31 for calendar-year filers).
5-year total
$380

Form hereOfficial source

Virginia

Filing fee
$100
Annual report/franchise
$50Annual registration fee, $50, due by the last day of your anniversary month.
5-year total
$350

Form hereOfficial source

Washington

Filing fee
$200
Annual report/franchise
$70Annual report, $70, due by the end of your anniversary month; can be filed up to 180 days early.
5-year total
$550

Form hereOfficial source

Wisconsin

Filing fee
$130
Annual report/franchise
$25Annual report, $25, due at the end of the calendar quarter of your formation anniversary.
5-year total
$255

Form hereOfficial source

Wyoming

Filing fee
$103
Annual report/franchise
$60Annual report, $60 minimum (license tax based on in-state assets), due the 1st day of your anniversary month.
5-year total
$403
Privacy
Members/managers listed on public formation filing: no

Form hereOfficial source

Who should pick each

A state fits when you operate there, or when you have already priced the second filing at home.

  • The state where you operate

    Most people who live and work in one state. One filing fee, one annual report or franchise tax, one registered agent at $74.25 a year if you order that service. A lower fee somewhere else does not erase the home filing. On our schedule Kentucky is $40 to file and $15 a year, and New Mexico is $51 to file with no annual LLC report fee. Form there only if that is where you operate.

  • Delaware

    Pick it when you live and operate in Delaware, or when you have already decided to pay the $110 filing fee and the $400 annual LLC tax on top of your home state. Five-year total on the schedule, filing fee included, is $2,110. The formation form does not list members or managers, and the Court of Chancery is a dedicated business court. Neither one removes the home-state filing if you operate somewhere else. If an investor’s term sheet names Delaware, price both states before you sign.

  • Wyoming

    Pick it when you live and operate in Wyoming. Otherwise you add the $103 filing fee and the $60 minimum annual report to whatever your home state already charges, plus a second registered agent. Five-year total on the schedule, filing fee included, is $403. The articles do not list members or managers, and Wyoming has no individual or corporate income tax. That is Wyoming’s tax rule, not an exemption from the state where you live.

  • Nevada

    Pick it when you live and operate in Nevada. On the schedule it is $436 to file, which covers the first year’s list and license, then $350 a year: $1,836 over five years with the filing fee included. The formation filing lists members or managers (NRS Chapter 86), so it is not a way to keep a name off that record. Nevada does not tax individual income. It does not replace the home state when you operate somewhere else.

  • Property or employees in another state

    If you own property or have employees in another state, you register there anyway. The formation state does not opt you out. California is the clearest priced example: doing business there, including owning and renting out California real property, brings the $800 Franchise Tax Board LLC tax even when the LLC was formed elsewhere, plus the separate $20 Statement of Information every two years.

Registered agent and name search, by state

How to decide in five minutes

Two hands pressing one vermilion pushpin into a plain corkboard
One pin: the state where the work, the property, or the employees actually are. A second pin is a second filing.
  1. Write down the state where you live and the state where the work happens. If those are the same state, that is the filing to price first.
  2. List any other state where you will own property or have employees. Those states get a registration either way, no matter where the articles are formed.
  3. If a venture round is only a hope, do not form for an investor you do not have. If a round is actually planned, ask that investor which state the documents require, then price the home state beside it.
  4. Read what your home state publishes on the formation form, including whether member names are on it. The table on this page shows privacy, a business court, and standard processing time only where that state’s own site states them.
  5. Compare the five-year total in the calculator: home-state filing only, versus Delaware, Wyoming, or Nevada plus a foreign registration at home, with two registered agents instead of one.

This page compares published state fees. It is general guidance, not legal or tax advice, and no formation state guarantees a privacy or tax result. If investors, property in several states, or employees elsewhere are part of the plan, ask a licensed attorney or CPA before you file.

What we charge to file

Vermilion Vitez forms the LLC for $123.75 plus the state’s filing fee. Registered agent service is $74.25 a year. The registered agent of record is Registered Agents Inc (RA Inc), a partner firm, not Vermilion Vitez. You can name yourself or another qualified agent instead. The Day-One Bundle is $222 plus the state fee.

Questions before you file

What is the best state to form an LLC?

Usually the state you live and operate in. Delaware, Wyoming, and Nevada make sense when the company actually operates there, or when you have already priced the second filing at home.

Does forming in Delaware, Wyoming, or Nevada skip my home state?

No. If you operate at home, you foreign-qualify at home: two filings, two registered agents, and two annual reports or franchise taxes. For most owners who actually operate at home, that second stack is not a privacy or tax benefit. The home state still has its own form and its own taxes.

What is foreign qualification?

It is the filing that registers an LLC, already formed in one state, to do business in another. It does not move the company. You keep the formation state’s annual cost and add the second state’s filing, agent, and annual report or franchise tax.

Will Wyoming keep my name off the public filing?

Wyoming’s articles of organization do not list members or managers. That is only the Wyoming filing. If you foreign-qualify at home, the home-state form is a separate public record and lists whatever that state requires. Nevada’s formation filing does list members or managers, so Nevada is not a way to keep a name off that record. This page marks privacy only where the state’s own site states it.

Is Nevada a low-cost state for an LLC?

Not on the schedule we file against. Nevada’s filing fee is $436, and that already covers the first annual list ($150) and state business license ($200). After the first year it is $350 a year. The five-year total, filing fee included, is $1,836, before any home-state foreign registration and before the registered agent. The formation filing also lists members or managers.

If I form outside California but operate there, do I still owe the $800 LLC tax?

Yes, if you do business in California. The Franchise Tax Board charges an $800 annual LLC tax even at $0 income, including when the LLC was formed in another state. Owning and renting out California real property counts. The first payment is due four months after formation or foreign registration; a calendar-year LLC then pays on April 15. LLCs formed in 2024 or later owe it in year one. Our annual schedule also lists a separate $20 Statement of Information every two years.

Should I pick the state with the cheapest filing fee?

No. Price the five-year total, and price the state where you operate. On our schedule Kentucky is $40 to file and $15 a year, New Mexico is $51 to file and $0 for the annual LLC report, and California is $70 to file and $800 a year if the LLC is on California’s books. A cheap filing fee in a state where you do not operate still leaves the home-state filing.

Who is the registered agent? Is it Vermilion Vitez?

No. Vermilion Vitez is not a registered agent. When you order the service with your filing, the registered agent of record is Registered Agents Inc (RA Inc), a partner firm, at $74.25 a year. You need an agent in each state where the LLC is on file. You can name yourself or another qualified person instead.

What does Vermilion Vitez charge to form an LLC?

LLC formation is $123.75 plus the state’s filing fee. Registered agent service, when you order it, is $74.25 a year through Registered Agents Inc. The Day-One Bundle is $222 plus the state fee.

Are you a law firm?

No. Vermilion Vitez LLC is a software-as-a-service (SaaS), education, and consulting company providing business formation filing, compliance tools, and wealth education. We are not a law firm, accounting firm, or financial advisory firm, and nothing on this site is legal, tax, or financial advice.

Vermilion Vitez LLC is a software-as-a-service (SaaS), education, and consulting company providing business formation filing, compliance tools, and wealth education. We are not a law firm, accounting firm, or financial advisory firm, and nothing on this site is legal, tax, or financial advice. Serving Northern Virginia & Florida — LLC filing available in all 50 states.