State |
State Fee for LLC |
Seller Permit Fee (optional) |
Yearly LLC Renewal Fee |
State Filing Due |
State Income Tax |
Alabama |
$200 |
$0 |
$50 |
2.5 months after formation and annually by April 15 |
6.5% |
Alaska |
$250 |
N/A |
$100 |
Biennial, January 2 |
0% |
Arizona |
$50 |
$12 |
$0 |
No annual fee + no report due |
6.96% |
Arkansas |
$45 |
$50 |
$150 |
Annual, May 1 |
6.5% |
California |
$70 |
$0 |
$800 |
Various |
8.84% |
Colorado |
$50 |
$16 |
$10 |
5 month window surrounding
anniversary month |
4.63% |
Connecticut |
$120 |
$100 |
$80 |
Annual, March 31 |
7.5% |
Delaware |
$90 |
N/A |
$300 |
Annual, June 1 |
8.7% |
Florida |
$125 |
$0 |
$138.5 |
Annual, May 1 |
0% |
Georgia |
$100 |
$0 |
$50 |
Annual, April 1 |
6% |
Hawaii |
$50 |
$20 |
$15 |
During quarter of anniversary date |
6.4% |
Idaho |
$100 |
$0 |
$0 |
Annual, anniversary month |
7.6% |
Illinois |
$150 |
$0 |
$75 |
Annual, anniversary month |
7.3% |
Indiana |
$95 |
$25 |
$30 |
Biennial, anniversary month |
8.5% |
Iowa |
$50 |
$0 |
$30 |
Biennial, April 1 of odd years |
12% |
Kansas |
$160 |
$0 |
$50 |
Annual, April 15 |
7.05% |
Kentucky |
$40 |
$0 |
$15 |
Annual, June 30 |
6% |
Louisiana |
$100 |
$0 |
$35 |
Annual, anniversary month |
8% |
Maine |
$175 |
$0 |
$85 |
Annual, June 1 |
8.93% |
Maryland |
$100 |
$0 |
$300 |
Annual, April 15 |
8.25% |
Massachusetts |
$500 |
$0 |
$500 |
Annual, anniversary month |
9.5% |
Michigan |
$50 |
$0 |
$25 |
Annual, February 15 |
4.95% |
Minnesota |
$155 |
$0 |
$0 |
Annual, December 31 |
9.8% |
Mississippi |
$50 |
$0 |
$0 |
Annual, April 15 |
5% |
Missouri |
$50 |
$0 |
$0 |
No annual fee + no report due |
6.25% |
Montana |
$35 |
N/A |
$20 |
Annual, April 15 |
6.75% |
Nebraska |
$100 |
$0 |
$13 |
Biennial, April 1 of odd years |
7.81% |
Nevada |
$425 |
$15 |
$350 |
Annually, anniversary month |
0% |
New Hampshire |
$100 |
N/A |
$100 |
Annual, April 100 |
0% |
New Jersey |
$125 |
$0 |
$75 |
Annual, anniversary month |
9% |
New Mexico |
$50 |
$0 |
$0 |
No annual fee + no report due |
7.6% |
New York |
$200 |
$0 |
$9 |
Biennial, anniversary month |
7.1% |
North Carolina |
$125 |
$0 |
$200 |
Annual, April 15 |
6.9% |
North Dakota |
$135 |
$0 |
$50 |
Annual, November 15 |
6.5% |
Ohio |
$99 |
$25 |
$0 |
No annual fee + no report due |
0.26% |
Oklahoma |
$100 |
$20 |
$25 |
Annual, anniversary month |
6% |
Oregon |
$100 |
N/A |
$100 |
Annual, anniversary month |
7.9% |
Pennsylvania |
$125 |
$0 |
$7 |
Annual, September 30 (starting in 2025) |
9.99% |
Rhode Island |
$150 |
$0 |
$50 |
Annual, February 1 – May 1 |
9% |
South Carolina |
$110 |
$50 |
$0 |
No report due unless LLC files taxes as an S-Corp |
5% |
South Dakota |
$150 |
$0 |
$50 |
Annual, anniversary month |
0% |
Tennessee |
$300 |
$0 |
$300 |
Annual, April 1 |
0% |
Texas |
$308 |
$0 |
$0 |
Annual, May 1 |
0% |
Utah |
$54 |
$0 |
$18 |
Annual, anniversary month |
5% |
Vermont |
$125 |
$0 |
$35 |
Annual, March 15 |
8.5% |
Virginia |
$100 |
$0 |
$50 |
Annual, anniversary month |
6% |
Washington |
$200 |
$90 |
$60 |
Annual, anniversary month |
0% |
Washington DC |
$99 |
$0 |
$300 |
Biennial, April 1 |
9.97% |
West Virginia |
$100 |
$30 |
$25 |
Annual, July 1 |
8.5% |
Wisconsin |
$130 |
$20 |
$25 |
Annual, anniversary quarter |
7.9% |
Wyoming |
$102 |
$62 |
$62 |
Annual, anniversary month |
0% |