Starting or maintaining a business in the United States comes with mandatory state filing and annual maintenance fees. Whether you’re an international entrepreneur expanding to the U.S. or a local business owner comparing costs, understanding these fees helps you plan your budget and stay compliant.
Each state sets its own filing and renewal costs, which can range from under $50 to over $500 annually. In this 2025 guide, we’ve compiled the latest U.S. company filing and annual report fees by state, along with insights on the cheapest and most expensive options for new businesses.
What Are U.S. Company Filing Fees?
When you register a new company in the U.S., the state government charges a one-time formation fee to process your Articles of Organization or Incorporation.
These fees depend on the state you choose and can vary widely. For example, forming a company in Kentucky or Arkansas is far more affordable than registering in Massachusetts or California.
Filing fees usually cover:
- State processing and approval of company documents
- Certificate of Formation or Incorporation
- Initial registration costs
What Are Annual Fees?
Every U.S. state requires registered businesses to file an Annual Report (or a similar document) to confirm that your company is active and compliant.
The annual fee is a recurring charge that maintains your company’s good standing. Missing this payment can result in penalties, loss of good standing, or even administrative dissolution.
Annual fees may include:
- State Annual Report or Franchise Tax
- Registered Agent renewal
- Business license or compliance fees (depending on state)
U.S. Company Filing & Annual Fees by State (2025)
Below is a state-by-state comparison of filing and annual maintenance costs for a standard U.S. company in 2025.
| State Name | Filing Fee ($) | 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 | $4 | Annual, anniversary month | WY Secretary of State | Annual Report |
Cheapest States to Start a U.S. Company (2025)
If your goal is to minimize startup costs, these are the most affordable states for company formation:
| State Name | Filing Fee ($) | 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 |
Free LLC States: No Annual Renewal Fees in 2025
| State | Filing Fee | Annual/Biennial Fee | Due | Report Required? |
|---|---|---|---|---|
| Mississippi | $50 | $0 | April 15 (report only) | Yes (no charge) |
| Missouri | $50 | $0 | N/A | No |
| New Mexico | $50 | $0 | 5 months post-anniversary | No |
| Ohio | $99 | $0 | N/A | No |
| South Carolina | $110 | $0 | N/A | No (unless taxed as S-Corp) |
Note: You still pay the one-time formation fee listed above, but these states won’t hit you with any annual or biennial bill thereafter. If you’re looking for a truly “set-and-forget” LLC, these are your best bets.
Most Expensive States to Start a U.S. Company (2025)
If cost is not your biggest concern but credibility and structure are, some states come with higher fees:
| State Name | Filing Fee ($) | 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 |
Frequently Asked Questions (FAQs)
1. Which state has the lowest filing fee for U.S. companies in 2025?
Kentucky remains the cheapest state to start a company, with a filing fee of around $40 and an annual cost of just $15.
2. Which state has no annual fee?
Several states, including Arizona, Idaho, Missouri, Mississippi, and New Mexico, do not charge an annual report fee.
3. Why is California’s annual fee so high?
California charges an $800 minimum franchise tax regardless of revenue, which increases the total annual cost significantly.
4. What happens if I miss my annual report?
Missing the annual report deadline can lead to late penalties, loss of good standing, or even company dissolution. Always renew on time.
5. Does every U.S. state have a franchise tax?
No. Only a few states like California, Texas, and Tennessee charge franchise taxes, usually based on revenue or net worth.
Bottom Line
Understanding U.S. company filing and annual fees helps you choose the right state for your business and stay compliant every year.
If you’re looking for low costs and simple maintenance, states like Kentucky, Colorado, and Arizona are great choices. For credibility, corporate flexibility, or investor access, Delaware, California, and Massachusetts remain top options despite higher fees.
Make your decision based on your budget, business goals, and compliance capacity—the right state can save you both time and money in 2025.
Oct 7, 2025
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