All 50 states, DC and the territories
What it costs to register a business, everywhere
Filing fees, ongoing report costs, franchise taxes and income tax for every jurisdiction — with a direct link to the official filing authority so you never have to take our word for it.
How much to trust these numbers
Fees change by legislature, and a wrong number here could cost you money. So: 11 of 56 jurisdictions have been checked against their official source so far, and each page tells you plainly which one you are looking at. Treat every figure as approximate and confirm at the official link before you file or budget. That link is the part we are certain about.
The 50 states and DC
Select a jurisdiction for the full picture, including how to register and what you can do for free.
| Jurisdiction | Form an LLC | Ongoing filing | Income tax | Sales tax |
|---|---|---|---|---|
| Alabama | $200 | — | Graduated | Yes |
| Alaska | $250 | $100 /2yr | None | No |
| Arizona | $50 | None | Flat | Yes |
| Arkansas | $45 | $150 | Graduated | Yes |
| California | $70 | $20 /2yr | Graduated | Yes |
| Colorado | $50 | $25 | Flat | Yes |
| Connecticut | $120 | $80 | Graduated | Yes |
| Delaware | $110 | $300 | Graduated | No |
| Florida | $125 | $138.75 | None | Yes |
| Georgia | $110 | $60 | Flat | Yes |
| Hawaii | $50 | $15 | Graduated | Yes |
| Idaho | $100 | Free | Flat | Yes |
| Illinois | $150 | — | Flat | Yes |
| Indiana | $95 | $32 /2yr | Flat | Yes |
| Iowa | $50 | $30 /2yr | Flat | Yes |
| Kansas | $160 | $50 | Graduated | Yes |
| Kentucky | $40 | $15 | Flat | Yes |
| Louisiana | $100 | $35 | Graduated | Yes |
| Maine | $175 | $85 | Graduated | Yes |
| Maryland | $100 | $300 | Graduated | Yes |
| Massachusetts | $500 | $500 | Flat | Yes |
| Michigan | $50 | $25 | Flat | Yes |
| Minnesota | $155 | Free | Graduated | Yes |
| Mississippi | $50 | Free | Flat | Yes |
| Missouri | $50 | None | Graduated | Yes |
| Montana | $35 | $20 | Graduated | No |
| Nebraska | $100 | $10 /2yr | Graduated | Yes |
| Nevada | $425 | $350 | None | Yes |
| New Hampshire | $100 | $100 | None | No |
| New Jersey | $125 | $75 | Graduated | Yes |
| New Mexico | $50 | None | Graduated | Yes |
| New York | $200 | $9 /2yr | Graduated | Yes |
| North Carolina | $125 | $200 | Flat | Yes |
| North Dakota | $135 | $50 | Graduated | Yes |
| Ohio | $99 | None | Graduated | Yes |
| Oklahoma | $100 | $25 | Graduated | Yes |
| Oregon | $100 | $100 | Graduated | No |
| Pennsylvania | $70 | $7 | Flat | Yes |
| Rhode Island | $150 | $50 | Graduated | Yes |
| South Carolina | $110 | None | Graduated | Yes |
| South Dakota | $150 | $50 | None | Yes |
| Tennessee | $300 | $300 | None | Yes |
| Texas | $300 | Free | None | Yes |
| Utah | $59 | $18 | Flat | Yes |
| Vermont | $125 | $35 | Graduated | Yes |
| Virginia | $100 | $50 | Graduated | Yes |
| Washington | $180 | $70 | None | Yes |
| West Virginia | $100 | $25 | Graduated | Yes |
| Wisconsin | $130 | $25 | Graduated | Yes |
| Wyoming | $100 | $60 | None | Yes |
| District of Columbia | $99 | $300 /2yr | Graduated | Yes |
US territories
Territorial requirements are poorly documented online and change with little notice. We give you the filing authority and deliberately decline to guess at figures we cannot source.
| Jurisdiction | Form an LLC | Ongoing filing | Income tax | Sales tax |
|---|---|---|---|---|
| Puerto Rico | — | — | Graduated | Yes |
| Guam | — | — | Graduated | No |
| US Virgin Islands | — | — | Graduated | No |
| American Samoa | — | — | Graduated | No |
| Northern Mariana Islands | — | — | Graduated | No |
No personal income tax
AK, FL, NV, NH, SD, TN, TX, WA, WY
No income tax is not the same as no business tax. Washington taxes gross receipts, Texas has a franchise tax, and Nevada charges a mandatory annual business licence.
No statewide sales tax
Alaska, Delaware, Montana, New Hampshire, Oregon
Alaska allows local sales tax, and Delaware levies a gross receipts tax on businesses instead.
Common questions
Which state is cheapest to form an LLC in?
Filing fees range from roughly $35 to $500, with Montana, Kentucky, Arkansas and several others at the low end and Massachusetts the most expensive at around $500 to form and $500 annually. But the cheapest state is almost always simply the state you actually operate in — forming elsewhere means registering as a foreign LLC at home as well, so you pay twice.
Should I form my LLC in Delaware, Nevada or Wyoming?
Usually no. Those states are marketed heavily for privacy and tax advantages, but if you operate somewhere else you must still register as a foreign LLC in your home state, doubling your filings, fees and annual reports. The Delaware advantage is real for companies raising venture capital and largely irrelevant for a local business.
Do all states require an annual report?
No. Arizona, Missouri, New Mexico, Ohio and South Carolina do not require one for most LLCs. Most other states do, at anything from free to $300, filed annually or biennially. Missing it can lead to administrative dissolution of your entity.
Which states have no personal income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. That does not mean no business tax — Washington levies a Business and Occupation tax on gross receipts, Texas has a franchise tax, and Nevada charges a mandatory annual business licence.
Before you pay anyone to do this for you
Several steps in forming a business are genuinely free at the official source and are routinely resold at a markup. We list which is which, and what the major filing platforms actually charge for.
What the filing platforms charge for