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Which states are the most expensive for an LLC?

California is the most expensive state to keep an LLC: $70 to form, then $810 a year (the $800 annual LLC tax plus a $20 statement of information every two years), which comes to $4,130 over five years. Massachusetts has the highest filing fee, $500, and charges $500 again for each annual report, $3,000 over five years.

The ten most expensive states over five years

State filing fees only. "To start" is the fee to file the articles or certificate of organization plus any filing the state requires with it. "Each year" is the annual report fee plus any flat annual LLC tax, with a biennial report counted at half its fee per year. A figure marked min. is a floor that rises with members, capital or assets.

Every state is in the Rank table and the annual fees ranking.

Where the money goes

In California the $800 annual LLC tax is due even if the LLC is not conducting business, until the LLC is cancelled, and the statement of information is due within 90 days of registration and every two years after that. Massachusetts sets both the certificate of organization and the annual report at $500. Delaware has no annual report; every Delaware LLC pays a flat $400 annual tax by June 1, raised from $300 in 2026, with a $200 penalty plus 1.5% interest a month on late payment (see the Delaware LLC tax guide).

Two states stack a report fee on a minimum tax. Rhode Island charges $150 to form, a $50 annual report, and a $400 minimum annual tax owed to the Division of Taxation, separate from the Department of State fees. Tennessee charges $300 to form, an annual report of at least $300 (it rises $50 per member over six members, capped at $3,000) and a $100 minimum franchise tax payable whether the company is active or inactive.

Nevada is $75 to form, then $150 for the annual list of managers or members and $200 for the state business license each year; the state's page also lists a $150 initial list. Maryland is $100 to form and $300 a year for the SDAT annual report (Form 1), due April 15. North Carolina is $125 to form and $200 a year ($203 online) for the annual report, due April 15 of each year after the year of creation. The District of Columbia is $99 to form and $300 every two years, with a $100 late fee after April 1 of the year due.

The highest filing fees

Massachusetts $500, then Texas and Tennessee at $300, and Alaska and New York at $250. New York's $250 is the $200 articles of organization plus the $50 certificate of publication filed with the state after the newspaper notices (see New York's publication requirement). Texas charges nothing each year in Secretary of State report fees, so its five-year total stays at $300.

Late fees in these states

Florida's late fee for the annual report is $400, the largest flat penalty in the data, on a state that is otherwise mid-table ($125 to form, $138.75 a year). Delaware's is $200 plus interest, the District of Columbia's $100, Nevada's $75 and Rhode Island's $25 for a report not filed by May 31.

Common questions

Which state is the most expensive for an LLC?

California, at $810 a year: the $800 annual LLC tax plus a $20 statement of information every two years. With the $70 filing fee, five years come to $4,130.

Which state has the highest LLC filing fee?

Massachusetts, at $500 for the certificate of organization. Texas and Tennessee charge $300; Alaska and New York charge $250.

Which states charge an LLC $300 or more each year?

California ($810), Massachusetts ($500), Rhode Island (at least $450), Delaware ($400), Tennessee (at least $400), Nevada ($350), Maryland ($300) and Arkansas ($300).

Is the California $800 LLC tax due in a year with no business?

The state's own page says the $800 annual tax is due even if the LLC is not conducting business, until the LLC is cancelled.

Which state has the largest late fee for an LLC report?

Florida, $400. Delaware charges $200 plus 1.5% interest a month on unpaid annual tax.