How Much Does It Cost to Form an LLC in the US? (2026 Breakdown)

By eFiling

Published October 06, 2026
Updated October 06, 2026

Short answer: the state filing fee to form an LLC runs from $35 (Montana) to $500 (Massachusetts). Most states charge between $50 and $200. Your real first-year cost depends on three more things: whether you pay for a registered agent, whether your state charges an annual report fee or franchise tax, and which optional extras you add. Some states are expensive to keep, not to form: California's $800 annual tax is the classic example.

This guide breaks down every cost: the state fee for all 50 states plus DC, ongoing fees, the free items people often pay for by mistake, and how to keep track of what you owe after you form.

Track your LLC's costs and deadlines for free. Whether you're forming now or already have a company, a free eFiling account gives you your state's recurring filings on a calendar, with email reminders before each deadline. Create your free account →

eFiling is a private document-filing service. It is not a government agency and is not affiliated with any state. You can always file directly with your state and pay only the state fee.

The quick cost summary

State formation filing fee: $35–$500 (one time). Required.
Registered agent: $0 if you serve yourself; paid services charge a yearly fee. Required. Every LLC needs one (it can be you in most states).
EIN (federal tax ID): $0 from the IRS. Needed by most LLCs (banking, hiring, taxes).
Operating agreement: $0 (DIY) to attorney fees. Legally required in a few states (e.g., New York); recommended everywhere.
Annual or biennial report: $0–$500 per filing, depending on state. Most states.
Franchise or annual LLC tax: $0 in most states; e.g., California $800, Delaware $400. Some states.
Optional extras: expedited filing, name reservation, DBA, licenses. Depends on you.

1. State filing fee (the one cost you can't avoid)

To create an LLC, you file a formation document with your state, usually called Articles of Organization or a Certificate of Formation. The state charges a one-time fee for this. It's the same fee whether you file yourself or use a service.

A few patterns to know:

Cheapest to form: Montana ($35), Kentucky ($40), Arkansas ($45), and a group of $50 states (Arizona, Colorado, Hawaii, Iowa, Michigan, Mississippi, Missouri online, New Mexico).
Most expensive to form: Massachusetts ($500), Nevada ($425 all-in, because Nevada bundles your initial list and state business license), and Texas and Tennessee ($300; Tennessee's is a $300 minimum based on member count).
Cheap to form doesn't mean cheap to keep. California is $70 to form but $800 a year in annual tax. Delaware is $110 to form and $400 a year.

LLC filing fees by state (2026)

Fees are for a domestic (in-state) LLC, filed online where the state offers it. All were checked on official state sources or current published fee data on October 6, 2026. States change fees: Kansas, New Jersey, and Louisiana all changed theirs in 2026. Always confirm on your state's site before filing. Our state filing directory links to each office.

Alabama: formation fee $200. Recurring state fee: no SOS annual report. Business Privilege Tax return filed with AL Revenue; often $0 for small LLCs (sources differ).
Alaska: formation fee $250. Recurring state fee: $100 every 2 years. Biennial report.
Arizona: formation fee $50. Recurring state fee: none. No annual report for LLCs.
Arkansas: formation fee $45. Recurring state fee: $150/year. Annual franchise tax report.
California: formation fee $70. Recurring state fee: $20 every 2 years + $800/year tax. Statement of Information; $800 annual LLC tax (see below).
Colorado: formation fee $50. Recurring state fee: $25/year. Periodic report.
Connecticut: formation fee $120. Recurring state fee: $80/year. Annual report.
Delaware: formation fee $110. Recurring state fee: $400/year. Annual LLC tax, due June 1; no annual report.
District of Columbia: formation fee $99. Recurring state fee: $300 every 2 years. Biennial report.
Florida: formation fee $125. Recurring state fee: $138.75/year. $100 filing + $25 registered agent designation; report due May 1.
Georgia: formation fee $100 (sources differ). Recurring state fee: $50/year (sources differ). Some sources list $110/$60 with online service fee.
Hawaii: formation fee $50. Recurring state fee: $15/year. Annual report.
Idaho: formation fee $100. Recurring state fee: $0. Annual report required, no fee.
Illinois: formation fee $150. Recurring state fee: $75/year. Annual report.
Indiana: formation fee $95. Recurring state fee: ~$32 every 2 years (sources differ). Paper formation $100.
Iowa: formation fee $50. Recurring state fee: $30 every 2 years. Biennial report.
Kansas: formation fee $85. Recurring state fee: $5 every 2 years. Reduced Feb 27, 2026 (paper: $90 / $25).
Kentucky: formation fee $40. Recurring state fee: $15/year. Annual report.
Louisiana: formation fee $125. Recurring state fee: $35/year. New fees effective Oct 1, 2026.
Maine: formation fee $175. Recurring state fee: $85/year. Annual report.
Maryland: formation fee $100. Recurring state fee: $300/year. Annual report (filed with SDAT).
Massachusetts: formation fee $500. Recurring state fee: $500/year. Annual report.
Michigan: formation fee $50. Recurring state fee: $25/year. Annual statement.
Minnesota: formation fee $155. Recurring state fee: $0. $135 by mail; annual renewal is free.
Mississippi: formation fee $50. Recurring state fee: $0. Annual report required, no fee.
Missouri: formation fee $50. Recurring state fee: none. $105 on paper; no annual report.
Montana: formation fee $35. Recurring state fee: $20/year (sources differ). Some sources report the on-time fee is waived for 2026–27.
Nebraska: formation fee $100. Recurring state fee: biennial report fee (sources differ). $110 in office.
Nevada: formation fee $425. Recurring state fee: $350/year. $75 articles + $150 initial list + $200 business license.
New Hampshire: formation fee $100. Recurring state fee: $100/year. Annual report.
New Jersey: formation fee $100. Recurring state fee: $75/year. Reduced from $125 on July 1, 2026.
New Mexico: formation fee $50. Recurring state fee: none. No annual report.
New York: formation fee $200. Recurring state fee: $9 every 2 years. Plus publication requirement (newspaper costs vary) + $50 certificate.
North Carolina: formation fee $125. Recurring state fee: $200/year. Annual report.
North Dakota: formation fee $135. Recurring state fee: $50/year. Annual report.
Ohio: formation fee $99. Recurring state fee: none. No annual report.
Oklahoma: formation fee $100. Recurring state fee: $25/year. Annual certificate.
Oregon: formation fee $100. Recurring state fee: $100/year. Annual report.
Pennsylvania: formation fee $125. Recurring state fee: $7/year. Annual report (new since 2025).
Rhode Island: formation fee $150. Recurring state fee: $50/year. Annual report; RI also has a $400 annual charge for many LLCs (sources differ).
South Carolina: formation fee $110. Recurring state fee: none. No annual report for most LLCs.
South Dakota: formation fee $150. Recurring state fee: $55/year. Annual report, filed online.
Tennessee: formation fee $300 minimum. Recurring state fee: $300/year minimum. $50 per member (min $300, max $3,000); TN franchise & excise tax also applies.
Texas: formation fee $300. Recurring state fee: none (franchise tax report). No tax due under $2.65M revenue, but a report is still required (see below).
Utah: formation fee $59. Recurring state fee: $18/year. Annual renewal.
Vermont: formation fee $155. Recurring state fee: $45/year. Annual report.
Virginia: formation fee $100. Recurring state fee: $50/year. Annual registration fee.
Washington: formation fee $200. Recurring state fee: $70/year. $180 + $20 online processing.
West Virginia: formation fee $100. Recurring state fee: $25/year. Annual report.
Wisconsin: formation fee $130. Recurring state fee: $25/year. Online filing.
Wyoming: formation fee $100. Recurring state fee: $60/year minimum. Annual report license tax (based on in-state assets; $60 minimum).

Where this list says sources differ, confirm the current fee with the state before you file.

"None" means no recurring filing fee to the Secretary of State. Other state taxes may still apply.

Not sure which state to form in? Most small businesses should form in the state where they actually operate. Forming elsewhere usually means paying two states. Once your LLC exists, a free eFiling account shows what its state requires and when. See what the free account includes →

2. Registered agent: $0 or a yearly fee

Every LLC must name a registered agent: a person or company with a physical address in the state who accepts legal papers (like a lawsuit) and official state mail for the business.

DIY ($0): in most states you can be your own registered agent if you have a physical in-state street address and are available there during normal business hours.
Paid service: a commercial registered agent provides the address and forwards your documents. These services charge a yearly fee, and prices vary by provider.

What are the risks of being your own registered agent?

It's legal and free, but consider the trade-offs:

Your address becomes public. The registered agent address appears in the state's public business records.
You have to be there. Process servers can show up during business hours. If you travel, work on-site elsewhere, or move, you can miss service.
Missed papers can be costly. If you don't respond to a lawsuit because you never saw it, a court may enter a default judgment.
Out-of-state owners can't do it. If you don't live in the state where you form, you need an agent there.

3. EIN: free from the IRS

An Employer Identification Number (EIN) is your LLC's federal tax ID. Banks typically ask for one, and you need one to hire employees. The IRS issues EINs for free, online, and often immediately.

Apply directly on IRS.gov. You don't need to pay anyone to get an EIN.

4. Operating agreement: $0 to a few hundred dollars

An operating agreement sets out who owns the LLC, how decisions are made, and what happens if a member leaves. It's an internal document; you don't file it with the state. A few states require one by law (New York requires a written operating agreement within 90 days of filing). Banks often ask for one even where it isn't required.

Options:

DIY template: free, but you're responsible for getting it right.
Attorney-drafted: best for complex multi-member deals; cost varies.

5. Optional costs (only if you need them)

Expedited state processing. Many states charge extra for faster review. Georgia, for example, charges $120 for two-business-day and $275 for same-day expedited service on paper filings. Many states process online filings quickly at no extra charge.
Name reservation. Holds a name before you file, usually a small fee (Colorado: $25). You don't need one if you're filing right away.
DBA / assumed name. Lets the LLC operate under a different brand name. The fees are usually modest (Minnesota: $50 online).
Business licenses and permits. These depend on your industry, city, and county, and can cost more than the LLC itself. Check locally.
New York publication. New York LLCs must publish a formation notice in two newspapers for six weeks, then file a $50 Certificate of Publication. Newspaper costs vary a lot by county.

6. Ongoing costs: do you have to pay annual fees?

Usually, yes. Most states require an annual or biennial report, often with a fee (see the list above). Missing one can cost your LLC its good standing and, eventually, lead the state to dissolve it. A few states deserve special attention:

California: $800 minimum annual tax

Every LLC organized or doing business in California owes an $800 annual tax to the Franchise Tax Board, even if it earns nothing, until the LLC is canceled. The tax is due by the 15th day of the 4th month of the tax year. (A first-year exemption applied only to tax years beginning in 2021–2023; it no longer applies.) LLCs with California income above $250,000 also owe an additional fee. On top of that, there's the $20 Statement of Information, due within 90 days of formation and every two years after.

Texas: franchise tax with a no-tax-due threshold

Texas has no annual report, but LLCs are subject to the franchise tax. For the 2026 and 2027 report years, the no-tax-due threshold is $2.65 million in annualized total revenue. Most small LLCs owe $0, but they still have to file the required information report each year (the Public Information Report or Ownership Information Report).

Delaware: $400 annual LLC tax

Delaware LLCs don't file an annual report but pay a flat $400 annual tax by June 1. A late payment adds a $200 penalty plus interest.

Nevada, Massachusetts, Tennessee

Nevada's annual list ($150) plus business license ($200) totals $350/year. Massachusetts charges $500/year. Tennessee's annual report is at least $300.

What about the BOI report?

In 2024, new LLCs had to file a Beneficial Ownership Information (BOI) report with FinCEN. That's no longer the case for US-formed companies. FinCEN exempted all domestic companies in an interim final rule in March 2025, and made the exemption permanent in a final rule effective August 14, 2026. Today only certain foreign entities registered to do business in the US must report, and they don't report US-person owners. An LLC formed in a US state has no BOI filing and no BOI cost. Be wary of anyone charging you to file one.

Never miss a deadline. A free eFiling account puts your state's annual reports, franchise taxes, and statements of information on one calendar, with email reminders 30 days, one week, and one day before each one.

Can you create an LLC yourself?

Yes. Every state lets you file directly on its website, and you pay only the state fee. Plenty of founders do it successfully. If you're comfortable with forms and have an in-state address for the registered agent, DIY works well. The part people most often get wrong is what comes after formation: annual reports, franchise taxes, and renewal deadlines that differ by state.

What a free eFiling account gives you

Forming the LLC is a one-time cost. Keeping it in good standing is ongoing. eFiling's free account, called Business Hub, is built for that ongoing part:

A filing calendar. Every recurring filing your state asks of an LLC, with its due date. The calendar covers 51 recurring filings across 46 states and the District of Columbia (annual and biennial reports, franchise taxes, statements of information), each worked out from the date your LLC was formed.
Reminders. An email 30 days before each deadline, a week before, and the day before.
The state's own pages. Each deadline links to the office that takes the filing and shows the state's fee as last checked.
Records and documents. Mark each filing done and keep the date on record. Your documents stay with the company.

You can add an LLC you already have. The dashboard is informational: you still file with the state yourself, and the state's own page is the authority. If you'd like help with a filing, paid filing services are available inside the account. You never have to use them.

Create your free eFiling account to track your LLC's filing deadlines and costs, whether you're forming now or already have a company. Create your free account →

So what does an LLC really cost? Three realistic scenarios

These examples use official state fees only.

Lean DIY in a low-fee state (e.g., Kentucky): $40 to form, your own registered agent, a free EIN, a template operating agreement. First-year state cost: $40, then $15/year.
Typical small business (e.g., Florida): $125 to form, plus the $138.75 annual report starting the next year. If you add a paid registered agent and an operating agreement, budget for those too.
High-ongoing-cost state (e.g., California): $70 to form, $20 Statement of Information, and $800 annual tax. Plan on roughly $890 in state costs in year one, then at least $800/year.

FAQ

What is the real cost to start an LLC?

The only mandatory upfront cost is your state's filing fee, which ranges from $35 to $500. Most people also budget for a registered agent (free if you serve yourself), annual report fees, and any state taxes, such as California's $800 annual tax. An EIN is free from the IRS.

Can you create an LLC yourself?

Yes. You can file directly with your state's business filing office and pay only the state fee. After formation, you'll need to keep up with your state's annual reports and taxes; a free deadline calendar such as eFiling's Business Hub can help.

What are the risks of being your own registered agent?

Your address goes into public records, you must be available at an in-state address during business hours, and if you miss legal papers, a court could enter a default judgment against your LLC. If you don't live in the state, you need an agent there.

Do you have to pay annual fees for an LLC?

In most states, yes. Annual or biennial report fees range from $0 to $500, and some states add a tax (California $800, Delaware $400). A few states, including Arizona, Missouri, New Mexico, Ohio, and South Carolina, have no annual report for most LLCs.

Do I need to file a BOI report for my new LLC?

Not if your LLC was formed in the US. Under FinCEN's final rule, effective August 14, 2026, domestic companies are exempt from BOI reporting. Only certain foreign companies registered to do business in the US must report.

Is the EIN free?

Yes. The IRS issues EINs for free. Services that obtain one for you charge for the convenience, not for the EIN.

The bottom line

Forming an LLC can cost as little as your state's filing fee. The true cost is that fee plus the annual fees and taxes needed to keep the LLC in good standing. Know your state's numbers before you file, and don't pay for things that are free (EIN) or no longer required (BOI for US companies).

The cheapest way to keep an LLC is to never miss a filing. Create your free eFiling account to track your LLC's deadlines and state fees in one place, whether you're forming now or already have a company.

This article is general information, not legal or tax advice. Fees and rules change; confirm current requirements with your state's filing office, the IRS, or a qualified professional. eFiling (USA eServices LLC) is a private document-filing service. It is not a government agency or law firm and is not affiliated with any state or federal agency.