Statutia › Annual fees by state
LLC annual fees and deadlines by state
Forming the LLC is a one-time cost. Keeping it is not: most states charge a yearly or every-other-year fee with a firm deadline and a late penalty. Here is every state’s rule in one table, linked to the source.
Short answer: 8 states have no recurring state fee for LLCs (Arizona, Idaho, Minnesota, Mississippi, Missouri, New Mexico, Ohio, South Carolina). In Alabama, Montana, Texas most small LLCs pay $0 for now, but larger ones owe tax or the $0 is temporary (see the table). The highest are California (from $810/yr avg.), Massachusetts ($520/yr), Delaware ($400/yr). Filing directly with the state is the cheapest way (in Massachusetts, paper is $20 less than online); a service adds $99–$199 per report, and some include it with registered-agent service.
Yearly fees and deadlines by state
| State | What you pay | When it’s due | If you’re late | Source |
|---|---|---|---|---|
| Alabamafrom $0/yr | Business privilege tax (Form PPT): from $0 Annual report (part of Form PPT): $0 | Due on the same date as the LLC's corresponding federal income tax return (pass-through entities). Filed with the business privilege tax return (same due date as the federal return); not required in 2026 if the tax is at the $100 minimum. | Late filing: greater of 10% of tax due or $50; late payment: 1% per month, up to 25% | Alabama Department of Revenue ↗ (opens in a new tab) Alabama Department of Revenue ↗ (opens in a new tab) |
| Alaska$100/yr avg. | Biennial report: $100 every 2 yrs State business license: $50 | Due January 2 every two years: even-numbered years if the LLC was formed in an even year, odd-numbered years if formed in an odd year. License expires December 31 of the one- or two-year period purchased; renew before then. | $37.50 late fee ($137.50 total) on or after February 2 | Alaska Division of Corporations ↗ (opens in a new tab) Alaska Division of Corporations ↗ (opens in a new tab) |
| Arizona$0/yr | No annual report: $0 | — | — | Arizona Corporation Commission ↗ (opens in a new tab) |
| Arkansas$150/yr | Annual LLC franchise tax report: $150 | File and pay on or before May 1 every year. | $25 late filing penalty plus daily interest | Arkansas Secretary of State ↗ (opens in a new tab) |
| Californiafrom $810/yr avg. | Annual LLC tax (Franchise Tax Board): from $800 Statement of Information: $20 every 2 yrs | Due by the 15th day of the 4th month of the LLC's taxable year (April 15 for calendar-year LLCs); first year: 15th day of the 4th month after filing with the SOS. Within 90 days of formation, then every two years during the filing window: the formation month and the five months before it. | Late payment: 5% of unpaid tax plus 0.5% per month (max 40 months), plus interest; separate 10% penalty on underpaid LLC fee $250 penalty | California Franchise Tax Board ↗ (opens in a new tab) California Secretary of State ↗ (opens in a new tab) |
| Colorado$25/yr | Periodic report: $25 | File in the window from two months before to two months after the anniversary month; late after the end of the second month after the anniversary month. | $50 late filing penalty | Colorado Secretary of State ↗ (opens in a new tab) |
| Connecticut$80/yr | Annual report: $80 | File between January 1 and March 31 every year, starting the year after formation. | — | Connecticut Secretary of the State ↗ (opens in a new tab) |
| Delaware$400/yr | Annual LLC tax: $400 | Pay the prior year's tax on or before June 1 every year. | $200 penalty plus 1.5% interest per month | Delaware Division of Corporations ↗ (opens in a new tab) |
| District of Columbia$150/yr avg. | Biennial report: $300 every 2 yrs | First report due April 1 of the year after formation, then by April 1 every second year after that. | $100 late fee | DC Dept. of Licensing and Consumer Protection ↗ (opens in a new tab) |
| Florida$138.75/yr | Annual report: $138.75 | File by May 1 every year. | $400 late fee after May 1 (total $538.75) | Florida Division of Corporations (Sunbiz) ↗ (opens in a new tab) |
| Georgia$60/yr | Annual registration: $60 | File January 1 – April 1 every year, starting the year after formation. | $25 late filing penalty | Georgia Secretary of State ↗ (opens in a new tab) |
| Hawaii$12.50/yr | Annual report: $12.50 | File by the last day of the calendar quarter in which the LLC was formed (Mar 31, Jun 30, Sep 30 or Dec 31), every year. | $10 late fee per year delinquent | Hawaii DCCA Business Registration Division ↗ (opens in a new tab) |
| Idaho$0/yr | Annual report: $0 | File by the last day of the anniversary month every year. | No late fee; SOS may administratively dissolve the LLC if the report is not filed within 60 days after its notice | Idaho statute ↗ (opens in a new tab) |
| Illinois$75/yr | Annual report: $75 | File before the first day of the anniversary month every year (within the 60 days before it). | $100 penalty, plus $100 per additional year of delinquency | Illinois statute ↗ (opens in a new tab) |
| Indiana$15.50/yr avg. | Business entity report (biennial): $31 every 2 yrs | File every two years by the end of the anniversary month, counting from the year of formation (may file up to 90 days early). | No late fee stated; administrative dissolution if still overdue | Indiana Secretary of State ↗ (opens in a new tab) |
| Iowa$15/yr avg. | Biennial report: $30 every 2 yrs | File January 1 – April 1 of each odd-numbered year, starting the first odd year after the year of formation. | No late fee stated; administrative dissolution if not filed within 60 days after April 1 | Iowa Secretary of State ↗ (opens in a new tab) |
| Kansas$45/yr avg. | Business entity information report (biennial): $90 every 2 yrs | File by April 15 every two years: in even-numbered years if the LLC was formed in an even year, odd-numbered years if formed in an odd year. | Articles forfeited if not filed/paid within 90 days after April 15 | Kansas Secretary of State ↗ (opens in a new tab) |
| Kentucky$15/yr | Annual report: $15 | File January 1 – June 30 every year. | No late fee; administrative dissolution after June 30 ($100 reinstatement penalty) | Kentucky Secretary of State ↗ (opens in a new tab) |
| Louisiana$35/yr | Annual report: $35 | File on or before the anniversary date of the LLC's organization every year. | — | Louisiana Secretary of State ↗ (opens in a new tab) |
| Maine$85/yr | Annual report: $85 | File between January 1 and June 1 each year, starting the year after the LLC is formed. | $50 late fee in addition to the $85 filing fee | Maine statute ↗ (opens in a new tab) |
| Maryland$300/yr | Annual report (with personal property return): $300 | File on or before April 15 every year. | Initial penalty up to 0.1% of total county assessment, but not less than $30 (1-15 days late), $40 (16-30 days) or $50 (over 30 days) and not more than $500; plus 2% of the initial penalty per additional 30 days. SDAT may abate for good cause. | Maryland statute ↗ (opens in a new tab) |
| Massachusetts$520/yr | Annual report: $520 | File on or before the anniversary date of filing the original certificate of organization, every year. | — | Massachusetts Secretary of the Commonwealth ↗ (opens in a new tab) |
| Michiganfrom $15/yr | Annual statement: $15–$25 | File by February 15 every year (not required on the first February 15 for an LLC formed after September 30). | — | Michigan statute ↗ (opens in a new tab) |
| Minnesota$0/yr | Annual renewal (free): $0 | Renew any time during the calendar year; deadline December 31. | Missed renewal leads to administrative dissolution; reinstatement costs $85 online ($65 by mail) | Minnesota Secretary of State ↗ (opens in a new tab) |
| Mississippi$0/yr | Annual report (no fee): $0 | File by April 15 every year. | — | Mississippi Secretary of State ↗ (opens in a new tab) |
| Missouri$0/yr | No annual report required: $0 | — | — | Missouri Secretary of State ↗ (opens in a new tab) |
| Montanafrom $0/yr | Annual report: from $0 | File January 1 – April 15 every year (first report in the year after formation). | $35 fee if filed after April 15 | Montana Secretary of State ↗ (opens in a new tab) |
| Nebraska$12.50/yr avg. | Biennial report: $25 every 2 yrs | File January 1 – April 1 of each odd-numbered year (first report in the odd year after the year of formation). | — | Nebraska statute ↗ (opens in a new tab) |
| Nevada$350/yr | Annual list of managers/members: $150 State business license: $200 | File by the last day of the anniversary month every year (initial list is due when the articles are filed). Renewed and paid together with the annual list (last day of the anniversary month). | $75 penalty added $100 penalty in addition to the license fee | Nevada statute ↗ (opens in a new tab) Nevada statute ↗ (opens in a new tab) |
| New Hampshire$100/yr | Annual report: $100 | File January 1 – April 1 every year (first report in the year after formation; LLCs formed Dec 1 – Apr 1 skip that year). | $50 late fee | New Hampshire Secretary of State ↗ (opens in a new tab) |
| New Jersey$75/yr | Annual report: $75 | File during the anniversary month of formation every year (by the end of that month). | No late fee; after 2 consecutive missed years the LLC is moved to the inactive list (reinstatement requires all back fees + reinstatement fee) | New Jersey Division of Revenue ↗ (opens in a new tab) |
| New Mexico$0/yr | No annual report: $0 | No recurring state report or fee for a domestic LLC. | — | New Mexico Secretary of State ↗ (opens in a new tab) |
| New Yorkfrom $4.50/yr avg. | Biennial statement: $9 every 2 yrs LLC filing fee (Form IT-204-LL), disregarded single-member LLC: $0–$25 | Every two years during the calendar month the Articles of Organization were filed, counting from the year of formation (first due two years after formation). Due by the 15th day of the 3rd month after the tax year ends (March 15 for calendar-year LLCs). | No fee; LLC shown as "past due" in DOS records Penalties and interest may apply (amount not stated) | New York Department of State ↗ (opens in a new tab) New York Dept. of Taxation and Finance ↗ (opens in a new tab) |
| North Carolina$203/yr | Annual report: $203 | File by April 15 every year, starting the year after formation. | No late fee found; failure to file within 60 days after due date is grounds for administrative dissolution | North Carolina Secretary of State ↗ (opens in a new tab) |
| North Dakota$50/yr | Annual report: $50 | File by November 15 every year (Business LLC/PLLC; farm/ranch LLCs file by April 15). | — | North Dakota Secretary of State ↗ (opens in a new tab) |
| Ohio$0/yr | No annual report required: $0 | — | — | Ohio Secretary of State ↗ (opens in a new tab) |
| Oklahoma$25/yr | Annual certificate: $25 | Due every year on the anniversary date of filing the articles of organization. | No late fee stated; the LLC ceases to be in good standing if not filed within 60 days after the due date | Oklahoma statute ↗ (opens in a new tab) |
| Oregon$100/yr | Annual report (renewal): $100 | Due every year on the anniversary date of the original filing. | — | Oregon Secretary of State ↗ (opens in a new tab) |
| Pennsylvania$7/yr | Annual report: $7 | File January 1 – September 30 every year. | No late fee; beginning with 2027 reports, administrative dissolution six months after the due date. Reinstatement: $35 online / $40 paper application plus $15 per missing annual report. | Pennsylvania Department of State ↗ (opens in a new tab) |
| Rhode Island$50/yr | Annual report: $50 | File February 1 – May 1 every year, starting the year after formation. | $25 penalty per year if not filed within 30 days after the deadline | Rhode Island statute ↗ (opens in a new tab) |
| South Carolina$0/yr | No annual report required (unless taxed as a corporation): $0 | — | — | South Carolina statute ↗ (opens in a new tab) |
| South Dakota$55/yr | Annual report: $55 | Through 2026: due each year by the end of the LLC's anniversary month. From January 1, 2027, an LLC may instead elect a January 31 deadline (chosen at formation or by a change-of-filing-date form). | — | South Dakota statute ↗ (opens in a new tab) |
| Tennesseefrom $400/yr | Annual report: $300–$3,000 Franchise & excise tax (minimum franchise tax): from $100 | On or before the first day of the fourth month after the LLC's fiscal year closes (April 1 for a calendar-year LLC). 15th day of the fourth month after the close of the LLC's books (April 15 for a calendar-year LLC). | Penalty 5% of tax due per month or fraction, max 25%, minimum $15 | Tennessee statute ↗ (opens in a new tab) Tennessee Department of Revenue ↗ (opens in a new tab) |
| Texasfrom $0/yr | Franchise tax report (Public Information Report if at/below threshold): from $0 | File by May 15 every year. | $50 penalty on each report filed after the due date | Texas Comptroller ↗ (opens in a new tab) |
| Utah$18/yr | Annual renewal: $18 | File during the anniversary month of formation every year (by the end of that month). | $10 late renewal fee | Utah Division of Corporations ↗ (opens in a new tab) |
| Vermont$45/yr | Annual report: $45 | Within three months after the end of the LLC's fiscal year (March 31 for a calendar-year LLC). | — | Vermont statute ↗ (opens in a new tab) |
| Virginia$50/yr | Annual registration fee: $50 | Pay by the last day of the anniversary month of formation every year, starting the year after formation. | $25 penalty added to the unpaid fee | Virginia statute ↗ (opens in a new tab) |
| Washington$70/yr | Annual report: $70 | File by the last day of the month the LLC was formed, every year. | $25 delinquent fee | Washington statute ↗ (opens in a new tab) |
| West Virginia$25/yr | Annual report: $25 | Due by June 30 every year, starting the year after formation ($75 incl. $50 late fee if paid after June 30). Entities with 5+ years of on-time filings may elect biennial reporting ($50) from July 1, 2026. | $50 administrative late fee | West Virginia Secretary of State ↗ (opens in a new tab) |
| Wisconsin$25/yr | Annual report: $25 | File by the end of the calendar quarter containing the anniversary of formation, every year starting the year after formation. | — | Wisconsin Dept. of Financial Institutions ↗ (opens in a new tab) |
| Wyomingfrom $60/yr | Annual report license tax: from $60 | Due on or before the first day of the anniversary month of formation every year. | — | Wyoming Secretary of State ↗ (opens in a new tab) |
Should you pay someone to file it?
Only if you’d rather not do it yourself: the state charges the same fee either way. What services add, per report and before the state fee:
How we make money: Statutia has no affiliate relationships yet. Every provider link on this page is a plain link that earns us nothing. If that changes, commercial links will be labeled next to the link. Commissions will never change our rankings. Details.
| Provider | Per report | Notes | Source |
|---|---|---|---|
| Registered Agents Inc | Included | Included with its agent service; its site doesn’t say whether the state fee is covered. | registeredagentsinc.com ↗ (opens in a new tab) |
| LegalZoom | $99 | $99 per report. | legalzoom.com ↗ (opens in a new tab) |
| Northwest Registered Agent | $100 | Agent customers are enrolled automatically; opt out if you file yourself. | northwestregisteredagent.com ↗ (opens in a new tab) |
| ZenBusiness | $100 | $100 per report on its own, or included in the Pro plan while it renews ($199/yr). | zenbusiness.com ↗ (opens in a new tab) |
| Harbor Compliance | $199 | $199 per state per year. | harborcompliance.com ↗ (opens in a new tab) |
| Bizee | Not stated | Price not stated on its site. | bizee.com ↗ (opens in a new tab) |
Watch for look-alike letters
Private companies mail official-looking notices that charge several times the real state fee. Our Letter Check covers 11 senders named by state regulators, attorneys general or FinCEN, each linked to the regulator’s own notice. If a filing is real, do it on the state’s site.
How we worked this out
Open data: the state figures behind this page are free to reuse with credit — download CSV or JSON (CC BY 4.0, “Source: Statutia”).
Each figure comes from the state agency or statute linked in the table and is re-checked at least every 120 days; anything older is removed at the next weekly rebuild. See our methodology.