U.S. Company Formation & Annual Fees by State 2025 (Cheapest to Costliest)
Considering where to form your business in 2025? The costs vary widely by state, and choosing the right state can save you hundreds each year. Below is a full breakdown of U.S. company filing fees and annual maintenance fees by state, so you can make an informed decision before registering your business.
Intro
Choosing the right state for your U.S. company can save you hundreds of dollars every year. This guide (updated for 2025) compiles the current filing fees and annual/biennial maintenance costs for every U.S. state, plus practical tips to help you decide where to form.
Quick highlights
Filing fees range roughly from $35 (Montana) to $500 (Massachusetts).
Annual costs range from $0 in states like Arizona, New Mexico, Missouri, and Mississippi to $800 in California (franchise tax) and $500 in Massachusetts.
Low overall-cost picks for many small/online businesses: Arizona, New Mexico, Missouri, Mississippi, Wyoming.
Higher-cost states to budget for: Massachusetts, California, Nevada, Tennessee, Maryland.
Typical online processing time: 7–15 business days (expedited options often available for an extra fee).
What you’ll find inside
A complete state-by-state table with filing fees, processing times, renewal amounts, due dates, and form names.
Cheapest vs. costliest states comparison.
Clear FAQs on renewals, due dates, tax deductibility, and non‑resident formation.
How to use this guide
First, check your home/operating state—forming where you actually do business often avoids extra registrations.
If you’re remote or a non‑U.S. resident, compare recurring annual costs and banking/compliance factors.
Use the tables below to plan your first‑year and ongoing budget.
Note & methodology: Figures reflect public fee schedules from state sites for standard online filings. They exclude optional expedited service, publication requirements, registered agent, and local taxes. Fees change—always verify on the state website before filing.
What Are Company Filing Fees by State?
Company filing fees are the one-time state costs to register your business entity. These fees are paid to the Secretary of State when you file your Articles of Organization or Incorporation. The price ranges from as low as $35 to as high as $500, depending on the state.
What Are Annual Fees by State?
Once your company is formed, you must pay an annual or biennial fee to keep your business in good standing. These include franchise taxes, annual reports, or other maintenance filings. The fee type and frequency vary by state.
Company Filing and Annual Fees by State (2025)
| State Name | Filing Fee ($) | Annual Fee ($) | Processing Fee ($) | Due | Payable To | Form Name |
| Alabama LLC | $200 | $10 Per Year | $8 (3% of the total charge plus $2.00) | 2.5 months after formation and annually by April 15 | AL Department of Revenue | Initial Business Privilege Tax Return |
| Alaska LLC | $250 | $100 | $0 | Biennial, January 2 | AK Department of CCED | Biennial Report |
| Arizona LLC | $50 | $10 | $0 | No need for the annual fee and no report due | N/A | N/A |
| Arkansas LLC | $50 | $150 | $0 | Yearly, May 1 | AR Secretary of State | Franchise Tax Report |
| California LLC | $70 | $800 | $0 | Various | CA Franchise Tax Board | Annual LLC Franchise Tax + Stmt. of Information |
| Colorado LLC | $50 | $25 | $0 | During quarter of the anniversary date | CO Secretary of State | Periodic Report |
| Connecticut LLC | $120 | $80 | $0 | Annual, March 31 | CT Secretary of State | Annual Report |
| Delaware LLC | $110 | $300 | $0 | Annual, June 1 | DE Dept. of State | Annual Franchise Tax |
| Florida LLC | $125 | $138.75 (Supplemental Fee) $538 (Received after May 1) | $0 | Annual, May 1 | FL Department of State, | Annual Report |
| Georgia LLC | $100 | $50 | $0 | Annual, April 1 | GA Secretary of State | Annual Registration Fee |
| Hawaii LLC | $50 | $15 | $0 | During the quarter of the anniversary date | HI Business Registration Division | Annual Report |
| Idaho LLC | $100 (Online) $120 (Offline) | $0 (must file a report, but there’s no charge.) | $0 | Annual, anniversary month | ID Secretary of State | Annual Report |
| Illinois LLC | $150 | $75 | $4 | Annual, anniversary month | IL Secretary of State | Annual Report |
| Indiana LLC | $100 | $32 (every 2 years) | $0 | Biennial, anniversary month | IN Secretary of State | Business Entity Report |
| Iowa LLC | $50 | $30 | $0 | Biennial, April 1 of odd years | IA Secretary of State | Biennial Report |
| Kansas LLC | $160 | $100 | $0 | Annual, April 15 | KS Secretary of State | Annual Report |
| Kentucky LLC | $40 | $15 | $0 | Annual, June 30 | KY Secretary of State | Annual Report |
| Louisiana LLC | $100 | $30 | $0 | Annual, anniversary month | LA Secretary of State | Annual Report |
| Maine LLC | $175 | $85 | $0 | Annual, June 1 | ME Secretary of State | Annual Report |
| Maryland LLC | $100 | $300 | $5 | Annual, April 15 | MD State Dept. of Assessments | Personal Property Tax |
| Massachusetts LLC | $500 | $500 | $0 | Annual, anniversary month | MA Secretary of the Commonwealth | Annual Report |
| Michigan LLC | $50 | $75 | $0 | Annual, February 15 | MI Dept. of LARA | Annual Report |
| Minnesota LLC | $155 | $0 (must file a report, but there’s no charge) | $0 | Annual, December 31 | MN Secretary of State | Annual Report |
| Mississippi LLC | $50 | $0 (must file a report, but there’s no charge) | $0 | Annual, April 15 | MS Secretary of State | Annual Report |
| Missouri LLC | $50 | $0 | $0 | No annual fee and no report are due | N/A | N/A |
| Montana LLC | $35 | $20 | $0 | Annual, April 15 | MT Secretary of State | Annual Report |
| Nebraska LLC | $100 | $25 | $0 | Biennial, April 1 of odd years | NE Secretary of State | Biennial Report |
| Nevada LLC | $425 | $350 | $0 | Annually, anniversary month | NV Secretary of State | Annual List of Members + Business License |
| New Hampshire LLC | $100 | $100 | $0 | Annual, April 1 | NH Secretary of State | Annual Report |
| New Jersey LLC | $125 | $75 | $4 | Annual, anniversary month | NJ Department of Treasury | Annual Report |
| New Mexico LLC | $50 | $0 | $2 | The five-month period that followed the anniversary month | N/A | N/A |
| New York LLC | $205 | $9 | $5-Plain Document | Biennial, anniversary month | NY Department of State | Biennial Statement |
| North Carolina LLC | $125 | $200 | $0 | Annual, April 15 | NC Secretary of State | Annual Report |
| North Dakota LLC | $135 | $50 | $0 | Annual, November 15 | ND Secretary of State | Annual Report |
| Ohio LLC | $99 | $0 | $0 | No annual fee and no report are due | N/A | N/A |
| Oklahoma LLC | $100 | $25 | $0 | Annual, anniversary month | OK Secretary of State | Annual Certificate |
| Oregon LLC | $100 | $100 | $0 | Annual, anniversary month | OR Secretary of State | Annual Report |
| Pennsylvania LLC | $125 | $7 (every year)(4th para) At least $500 | $0 | Every 10 years | PA Department of State | Decennial Report |
| Rhode Island LLC | $150 | $50 | $0 | Annual, February 1 to May 1 | RI Secretary of State | Annual Report |
| South Carolina LLC | $110 | $0 | $0 | No report is necessary unless LLC files taxes as an S-Corp | N/A | N/A |
| South Dakota LLC | $150 | Online $50 (Every Year) Offline $65 | $0 | Annual, anniversary, month | SD Secretary of State | Annual Report |
| Tennessee LLC | $300 | $300 minimum up to a maximum of $3000 (every year) | $0 | Annual, April 1 | TN Secretary of State | Annual Report |
| Texas LLC | $300 | $35 | $9 | Annual, May 15 | TX Comptroller | No report is necessary unless the LLC files taxes as an S-Corp |
| Utah LLC | $59 | $18 | $0 | Annual, anniversary month | UT Department of Commerce | Annual Report |
| Vermont LLC | $125 | $35 | $0 | Annual, March 15 | VT Secretary of State | Annual Report |
| Virginia LLC | $100 | $50 | $0 | Annual, anniversary month | VA Corporation Commission | Annual Registration Fee |
| Washington LLC | $180 File Online! – Fee $200 | $70 | $0 | Annual, anniversary month | WA Secretary of State | Annual Report |
| Washington DC LLC | $99 | $300 (every 2 years) | $0 | Biennial, April 1 | DCRA | Biennial Report |
| West Virginia LLC | $100 | $25 | $0 | Annual, July 1 | WV Secretary of State | Annual Report |
| Wisconsin LLC | $170 | $40 | $0 | Annual, anniversary quarter | WI Secretary of State | Annual Report |
| Wyoming LLC | $100 | $60 | $4 | Annual, anniversary month | WY Secretary of State | Annual Report |
Find Annual Fees by State Comparison
To help you choose the most affordable option, here are the cheapest and most expensive states for forming and maintaining your business in 2025.
Cheapest States to Form a Company in 2025
| State Name | Filing Fee ($) | Annual Fee ($) | Due | Payable To | Form Name |
| Kentucky LLC | $40 | $15 | Annual, June 30 | KY Secretary of State | Annual Report |
| Arkansas LLC | $45 | $150 | Annual, May 1 | AR Secretary of State | Franchise Tax Report |
| Arizona LLC | $50 | $10 | No annual fee and no report due | N/A | N/A |
| Mississippi LLC | $50 | $0 (must file a report, but there is no charge.) | Annual, April 15 | MS Secretary of State | Annual Report |
| Missouri LLC | $50 | $0 | No annual fee and no report due | N/A | N/A |
| New Mexico LLC | $50 | $0 | No annual fee and no report due | N/A | N/A |
| Colorado LLC | $50 | $25 | Five-month period that followed the anniversary month | CO Secretary of State | Periodic Report |
| Hawaii LLC | $50 | $15 | During the anniversary quarter | HI Business Registration Division | Annual Report |
| Michigan LLC | $50 | $75 | Annual, February 15 | MI Dept. of LARA | Annual Report |
| Iowa LLC | $50 | $30 | Biennial, April 1 of odd years | IA Secretary of State | Biennial Report |
Most Expensive States to Form a Company in 2025
| State Name | Filing Fee ($) | Annual Fee ($) | Due | Payable To | Form Name |
| California LLC | $70 | $800 + $20 | Various | CA Franchise Tax Board | Annual LLC Franchise Tax + Stmt. of Information |
| Massachusetts LLC | $500 | $500 | Annual, anniversary month | MA Secretary of the Commonwealth | Annual Report |
| Nevada LLC | $425 | $350 | Annually, anniversary month | NV Secretary of State | Annual List of Members + Business License |
| Tennessee LLC | $300 | $300 minimum | Annual, April 1 | TN Secretary of State | Annual Report |
| North Carolina LLC | $125 | $200 | Annual, April 15 | NC Secretary of State | Annual Report |
| Texas LLC | $300 | $35 | Annual, May 15 | TX Comptroller | Public Information Report + Franchise Tax |
| Oregon LLC | $100 | $100 | Annual, anniversary month | OR Secretary of State | Annual Report |
| Rhode Island LLC | $150 | $50 | Annual, February 1 to May 1 | RI Secretary of State | Annual Report |
| South Dakota LLC | $150 | $50 | Annual, anniversary, month | SD Secretary of State | Annual Report |
| Vermont LLC | $125 | $35 | Annual, March 15 | VT Secretary of State | Annual Report |
FAQs on U.S. Company Filing & Annual Fees by State
Q: Do I have to renew my company every year?
A: Most states require you to file an annual or biennial report and pay a renewal fee to keep your business in good standing.
Q: What state has the lowest annual fees?
A: States like Arizona, New Mexico, Mississippi, and Missouri charge no annual fees.
Q: When do I pay my company fee?
A: Typically, annual fees are due on your company’s anniversary date or by a fixed deadline (like April 15 or June 1), depending on the state.
Q: What is the difference between filing fees and annual fees?
A: Filing fees are one-time costs to form your business. Annual fees are recurring payments to maintain your company’s active status.
Q: Which state has no annual maintenance cost?
A: Arizona, New Mexico, Missouri, and Mississippi have $0 annual maintenance costs.
Q: What happens if I forget to pay my annual fee?
A: You risk penalties, suspension, or administrative dissolution. Always renew on time to keep your business compliant.
Q: Are annual fees tax-deductible?
A: Yes. You can usually deduct annual report or franchise tax fees as business expenses on your tax return.
Q: Can a non-resident choose any state to form a company?
A: Yes. Non-residents can form a company in any U.S. state but should consider tax, compliance, and banking accessibility.
Bottom Line
Filing and annual business fees vary by state—from as little as $35 to over $800 per year. When choosing where to register your business, consider not just the initial cost but also the annual compliance fees, taxation policies, and ease of doing business. For most small businesses, states like Wyoming, Delaware, and New Mexico remain the most cost-efficient and business-friendly choices for 2025.
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