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
LLC formation · 50 states and D.C.
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.
Answer five questions. The recommendation uses each state’s filing fee and annual cost from the official schedules we file against.
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.
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.
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…
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
| 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 source | Form here |
| Alaska | $250 | $100Biennial report, $100, due January 2 every two years. | $450 | — | — | — | Official source | Form here |
| Arizona | $85 | $0No annual report or fee for LLCs. | $85 | — | — | — | Official source | Form here |
| Arkansas | $45 | $150Franchise tax, $150 flat for LLCs, due May 1. | $795 | — | — | — | Official source | Form 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. | $4,070 | Members/managers listed on public formation filing: no | — | — | Official source | Form here |
| Colorado | $50 | $25Periodic report, $25 (raised from $10 in July 2024), due in the three-month window around your anniversary month. | $175 | — | — | — | Official source | Form here |
| Connecticut | $120 | $80Annual report, $80, due March 31. | $520 | — | — | — | Official source | Form here |
| Delaware | $110 | $400LLC annual tax, $400, due June 1. No annual report for LLCs. Late: $200 penalty + 1.5%/month. | $2,110 | Members/managers listed on public formation filing: no | Dedicated business court: yes (Delaware Court of Chancery) | — | Official source | Form here |
| District of Columbia | $99 | $300Biennial report, $300, due April 1 every two years. | $699 | — | — | — | Official source | Form here |
| Florida | $125 | $138.75Annual report, $138.75, due May 1. Filing late adds a $400 fee. | $818.75 | Members/managers listed on public formation filing: optional | — | — | Official source | Form here |
| Georgia | $110 | $60Annual registration, $60 ($50 fee + $10 service charge, verified 2026-09-22), due April 1; $25 late penalty. | $410 | Members/managers listed on public formation filing: no | — | — | Official source | Form here |
| Hawaii | $51 | $15Annual report, $15, due in the calendar quarter of your formation anniversary. | $126 | — | — | — | Official source | Form here |
| Idaho | $103 | $0Annual report required by the end of your anniversary month — no fee. | $103 | — | — | — | Official source | Form here |
| Illinois | $153 | $75Annual report, $75, due before the 1st of your anniversary month. | $528 | Members/managers listed on public formation filing: yes | — | Standard processing: 10 business days | Official source | Form here |
| Indiana | $97 | $32Biennial report, $32 online, due in your anniversary month every two years. | $161 | — | — | — | Official source | Form here |
| Iowa | $50 | $30Biennial report, $30 online, due April 1 of odd-numbered years. | $110 | — | — | — | Official source | Form 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 source | Form here |
| Kentucky | $40 | $15Annual report, $15, due June 30. | $115 | — | — | — | Official source | Form 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 source | Form here |
| Maine | $178 | $85Annual report, $85, due June 1. | $603 | — | — | — | Official source | Form here |
| Maryland | $155 | $300Annual report, $300, due April 15. | $1,655 | — | — | — | Official source | Form here |
| Massachusetts | $520 | $500Annual report, $500, due by your formation anniversary date. Highest LLC annual fee in the country. | $3,020 | — | — | — | Official source | Form here |
| Michigan | $50 | $25Annual statement, $25, due February 15. | $175 | — | — | — | Official source | Form here |
| Minnesota | $155 | $0Annual renewal required by December 31 — no fee if filed on time. | $155 | — | — | — | Official source | Form here |
| Mississippi | $53 | $0Annual report required by April 15 — no fee for domestic LLCs. | $53 | — | — | — | Official source | Form here |
| Missouri | $51 | $0No annual report or fee for LLCs. | $51 | — | — | — | Official source | Form 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 source | Form here |
| Nebraska | $103 | $25Biennial report, $25 online ($30 paper), filing window Jan 1 - Apr 1 of odd-numbered years. | $153 | — | — | — | Official source | Form 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. | $1,836 | Members/managers listed on public formation filing: yes | — | — | Official source | Form here |
| New Hampshire | $102 | $100Annual report, $100, due April 1. | $602 | — | — | — | Official source | Form here |
| New Jersey | $129 | $75Annual report, $75, due by the end of your anniversary month. | $504 | — | — | — | Official source | Form here |
| New Mexico | $51 | $0No annual report or fee for LLCs — one reason founders form here. | $51 | Members/managers listed on public formation filing: optional | — | — | Official source | Form 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. | $223 | Members/managers listed on public formation filing: no | — | — | Official source | Form here |
| North Carolina | $128 | $200Annual report, $200 for LLCs, due April 15. | $1,128 | Members/managers listed on public formation filing: no | — | — | Official source | Form here |
| North Dakota | $135 | $50Annual report, $50, due November 15. | $385 | — | — | — | Official source | Form here |
| Ohio | $99 | $0No annual report or fee for LLCs. | $99 | — | — | — | Official source | Form here |
| Oklahoma | $104 | $25Annual certificate, $25, due by your formation anniversary date. | $229 | — | — | — | Official source | Form here |
| Oregon | $100 | $100Annual report, $100, due by your formation anniversary date. | $600 | — | — | — | Official source | Form here |
| Pennsylvania | $125 | $7Annual report, $7, due September 30 for LLCs (new requirement, phased in from 2025). | $160 | — | — | — | Official source | Form 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 source | Form here |
| South Carolina | $125 | $0No annual report for LLCs unless taxed as a corporation. | $125 | — | — | — | Official source | Form here |
| South Dakota | $153 | $55Annual report, $55 online ($70 paper — raised July 2025), due the 1st day of your anniversary month. | $428 | — | — | — | Official source | Form 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 source | Form 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. | $300 | Members/managers listed on public formation filing: yes | Dedicated business court: yes (Texas Business Court) | — | Official source | Form here |
| Utah | $59 | $18Annual renewal, $18, due by the end of your anniversary month. | $149 | — | — | — | Official source | Form here |
| Vermont | $155 | $45Annual report, $45, due within 3 months of fiscal year end (Mar 31 for calendar-year filers). | $380 | — | — | — | Official source | Form here |
| Virginia | $100 | $50Annual registration fee, $50, due by the last day of your anniversary month. | $350 | — | — | — | Official source | Form here |
| Washington | $200 | $70Annual report, $70, due by the end of your anniversary month; can be filed up to 180 days early. | $550 | — | — | — | Official source | Form here |
| West Virginia | $130 | $25Annual report, $25, due July 1. | $255 | — | — | — | Official source | Form here |
| Wisconsin | $130 | $25Annual report, $25, due at the end of the calendar quarter of your formation anniversary. | $255 | — | — | — | Official source | Form here |
| Wyoming | $103 | $60Annual report, $60 minimum (license tax based on in-state assets), due the 1st day of your anniversary month. | $403 | Members/managers listed on public formation filing: no | — | — | Official source | Form here |
Scroll inside the list to see every state.
A state fits when you operate there, or when you have already priced the second filing at home.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.