50-State LLC Filing Fees & Franchise Tax Directory
Compare initial Articles of Organization state filing fees, mandatory annual report costs, and state franchise taxes across all 50 US states (Updated for 2026).
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| State | Initial Filing Fee | Annual Report Fee | Franchise / Gross Receipts Tax | Cheapest Ranking |
|---|---|---|---|---|
| Alabama | $200 | $100 / yr | $100 min Business Privilege Tax | Moderate |
| Alaska | $250 | $100 / 2 yrs | $0 State Income Tax | Moderate |
| Arizona | $50 | $0 / yr | $0 Annual Report Fee | ⭐ Very Cheap |
| Arkansas | $45 | $150 / yr | $150 Annual Franchise Tax | Moderate |
| California | $70 | $20 / 2 yrs | $800 / yr Min Franchise Tax | ⚠️ High Overhead |
| Colorado | $50 | $10 / yr | $0 Franchise Tax | ⭐ Very Cheap |
| Connecticut | $120 | $80 / yr | $0 Franchise Tax | Moderate |
| Delaware | $110 | $300 / yr | $300 Annual Franchise Tax | Popular for VC |
| Florida | $125 | $138.75 / yr | $0 State Personal Income Tax | Moderate |
| Georgia | $100 | $50 / yr | $0 Franchise Tax | Cheap |
| Hawaii | $50 | $15 / yr | 4% General Excise Tax | Cheap |
| Idaho | $100 | $0 / yr | $0 Annual Report Fee | ⭐ Very Cheap |
| Illinois | $150 | $75 / yr | 1.5% Personal Property Tax | Moderate |
| Indiana | $95 | $31 / 2 yrs | $0 Franchise Tax | Cheap |
| Iowa | $50 | $45 / 2 yrs | $0 Franchise Tax | Cheap |
| Kansas | $160 | $50 / yr | $0 Franchise Tax | Moderate |
| Kentucky | $40 | $15 / yr | $0 Franchise Tax (Lowest Initial) | ⭐ Very Cheap |
| Louisiana | $100 | $30 / yr | $0 Franchise Tax | Cheap |
| Maine | $175 | $85 / yr | $0 Franchise Tax | Moderate |
| Maryland | $100 | $300 / yr | $300 Annual Personal Property Fee | ⚠️ High Annual |
| Massachusetts | $500 | $500 / yr | $500 Annual Report Fee | ⚠️ Highest Initial |
| Michigan | $50 | $25 / yr | $0 Franchise Tax | Cheap |
| Minnesota | $155 | $0 / yr | $0 Annual Renewal | Cheap |
| Mississippi | $50 | $0 / yr | $0 Annual Report | ⭐ Very Cheap |
| Missouri | $50 | $0 / yr | $0 Annual Report Fee | ⭐ Very Cheap |
| Montana | $35 | $20 / yr | $0 State Sales Tax | ⭐ Very Cheap |
| Nebraska | $105 | $10 / 2 yrs | $0 Franchise Tax | Cheap |
| Nevada | $75 | $150 + $200 list | $350 Total Annual State Fee | ⚠️ High Annual |
| New Hampshire | $100 | $100 / yr | Business Profits Tax (BPT) | Moderate |
| New Jersey | $125 | $75 / yr | $0 Franchise Tax | Moderate |
| New Mexico | $50 | $0 / yr | $0 Annual Report (High Privacy) | ⭐ Very Cheap |
| New York | $200 | $9 / 2 yrs | Publishing Requirement (~$400-$1,200) | ⚠️ High Initial |
| North Carolina | $125 | $200 / yr | $200 Annual Report Fee | Moderate |
| North Dakota | $135 | $50 / yr | $0 Franchise Tax | Moderate |
| Ohio | $99 | $0 / yr | Commercial Activity Tax (CAT) | ⭐ Very Cheap |
| Oklahoma | $100 | $25 / yr | $0 Franchise Tax | Cheap |
| Oregon | $100 | $100 / yr | Corporate Activity Tax (CAT) | Moderate |
| Pennsylvania | $125 | $70 / 10 yrs | Decennial Filing Only | Cheap |
| Rhode Island | $150 | $50 / yr | $400 Min Corporate Tax | ⚠️ High Annual |
| South Carolina | $110 | $0 / yr | $0 Annual Report Fee | ⭐ Very Cheap |
| South Dakota | $150 | $50 / yr | $0 State Income Tax | Cheap |
| Tennessee | $300 min | $300 min / yr | Franchise & Excise Tax | ⚠️ High Minimum |
| Texas | $300 | $0 / yr | $0 Franchise Tax under $2.47M Revenue | Cheap Long-Term |
| Utah | $54 | $18 / yr | $0 Franchise Tax | ⭐ Very Cheap |
| Vermont | $125 | $35 / yr | $0 Franchise Tax | Cheap |
| Virginia | $100 | $50 / yr | $0 Franchise Tax | Cheap |
| Washington | $200 | $60 / yr | Business & Occupation (B&O) Tax | Moderate |
| West Virginia | $100 | $25 / yr | $0 Franchise Tax | Cheap |
| Wisconsin | $130 | $25 / yr | $0 Franchise Tax | Cheap |
| Wyoming | $100 | $60 / yr | $0 State Income Tax (High Privacy) | ⭐ Top Asset Protection |
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