| 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% |
