LLC Annual Fees and Reports by State, All 50 and DC

What does each state charge an LLC every year?

Most states ask a domestic LLC for a yearly or two-year report with a fee, from $7 in Pennsylvania to $500 in Massachusetts. A few charge only a tax, such as Delaware, and Arizona and Missouri ask for no report. California's annual tax is $800.

A case is not simple when the LLC works in a state other than the one that formed it, owes an income-based tax on top of the report, has missed years, or has an owner living abroad. Gather the formation date (it sets many due dates), the state file number and the registered agent's name before you file.

The table lists the recurring charge for an LLC formed in that state, read on the state's own site on the date in the figures table below. "Confirm on the state site" marks a cell no official page confirmed when this page was checked; for New Mexico, Ohio, South Carolina and Utah that includes whether a report is due at all.

Which states ask an LLC for no annual report?

Arizona and Missouri ask a domestic LLC for no annual report (Arizona Corporation Commission; Missouri Secretary of State). Delaware has no report either, but it charges an annual tax of $400 by June 1 (Delaware Code). Idaho, Minnesota and Mississippi take a report but no fee.

New Mexico is not on this list because no official page read said whether its LLCs file a report; check the Secretary of State's site.

Which states charge a separate tax or fee on top of the report?

Several states add a tax or license that is not part of the report fee.

• California: the annual tax of $800 and an income-based fee. See California's minimum tax and LLC fee.
• Texas: the franchise tax and its report go to the Comptroller. See Texas franchise tax.
• Tennessee: an LLC registered in or doing business in Tennessee must register for and pay franchise and excise taxes (Department of Revenue).
• District of Columbia: the unincorporated business franchise tax is 8.25% of taxable income, with a minimum of $250, higher above a District gross receipts level the code sets (D.C. Code 47-1808.03).
• Nevada: a state business license of $200 each year on top of the $150 annual list (NRS 76).
• Rhode Island: an annual charge of $400 to the Division of Taxation on top of the $50 report (7-16-67).

Which states use a two-year report?

Seven jurisdictions ask an LLC for a report only every second year: Alaska, the District of Columbia, Indiana, Iowa, Kansas, Nebraska and New York. California's Statement of Information is also every two years, on top of its yearly tax.

The first report often falls in a different year than owners expect. Iowa and Nebraska use odd-numbered years only, so an LLC formed in an odd-numbered year waits until the next odd-numbered year after it (Iowa Code 489; Neb. Rev. Stat. 21-125). Alaska and Kansas pair the cycle to the formation year's parity. West Virginia lets an LLC switch to a biennial report after five timely annual reports (W. Va. Code 59-1-2a).

What happens if I miss the report or fee?

A missed report usually brings a late fee, then loss of good standing, and in the end administrative dissolution. The table covers states whose own pages state the consequence; for any other state, check its site.

A dissolved or delinquent LLC has to be reinstated, usually by filing the missed reports and paying the reinstatement fee. See reinstating your company. Delaware's own rules are in Delaware LLC annual tax.

Does my formation state's fee replace the fee in the state where I work?

No. The formation state's fee keeps the LLC in good standing there. A state where the LLC works may charge its own: California's $800 annual tax applies to an LLC that is doing business in California or organized there (Franchise Tax Board).

The low fee in a state like Wyoming ($60 or more) is therefore not the total for an owner who works elsewhere. See registering in another state and Wyoming LLC for nonresidents.

How do I find the due date for my own LLC?

Look up the due date in the state's business search under your LLC's file number. States use one of two patterns: a fixed date for every LLC (for example Kentucky, Mississippi, North Carolina and Pennsylvania), or a date set by the formation date, such as the anniversary month (for example Illinois, Louisiana, Massachusetts, Nevada, Oklahoma, Oregon and Wyoming).

A missing reminder does not excuse a late filing. Oregon's statute says an LLC's failure to receive the state's annual report form does not relieve it of the duty to file (ORS 63.787). Private companies also send official-looking mailers that charge more than the state fee, as Oregon's Secretary of State warns; file on the state's own site.

Does the state fee include a registered agent?

The fees in the table are state filing charges. A registered agent is a separate service the LLC must keep: Oregon lists having no registered agent or office as a ground for administrative dissolution (ORS 63.647), and the District of Columbia does the same after 60 days without one (D.C. Code 29-106.01).

Example

These examples use US dollars and round, illustrative figures.

A California resident owns a Wyoming LLC

The owner lives in California and runs the LLC from there. Wyoming's license tax is $60 at the minimum, but California's annual LLC tax is $800 because the LLC does business in California. The yearly state charge is at least $860, plus any California LLC fee if California income reaches the threshold in the table.

A nonresident owner holds a Missouri LLC

The owner lives abroad. Missouri asks for no annual report and charges no yearly fee, so the state charge is $0. The LLC still pays for a registered agent in Missouri, a separate cost. If the owner works for clients in another state, that state may ask for its own registration and tax.

A two-year report in Iowa

An Iowa LLC formed in March 2025 files its first biennial report from January 1 to April 1, 2027, then again in 2029. An LLC formed in March 2027 does not file in 2027; its first report falls in 2029, two years later than the owner might expect.

Different for you?

• You are choosing where to form: compare recurring costs in which state to form in, with business formation help.
• Your LLC is in Delaware: see Delaware LLC annual tax; a Delaware corporation is covered in Delaware franchise tax.
• You live in California or run the LLC from there: see California's minimum tax and LLC fee.
• Your LLC is in Texas: see Texas franchise tax.
• Your LLC works in a state other than where it was formed: see registering in another state.
• Your LLC missed years or was dissolved: see reinstating your company and get business formation help.
• You sell online through an Oregon LLC: see Oregon LLC for online sellers.