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State business fees: what changed in 2026
Delaware and Louisiana raised business filing fees in 2026, and Utah's fiscal 2026 fee schedule raised the LLC filing fee. Every change on this page is an increase; the largest single step is Delaware's annual LLC tax, from $300 to $400.
The changes
| State | Entity | Fee | Change | Effective | Official source |
|---|---|---|---|---|---|
| Delaware | LLC | Annual LLC tax | $300 to $400 | HB 400, signed May 21, 2026; first $400 payment due June 1, 2027 | 6 Del. C. 18-1107 |
| Louisiana | LLC | Articles of organization | Raised to $125 | October 1, 2026 (Act 921 of 2026) | Secretary of State fee schedule |
| Louisiana | LLC | Annual report | Raised to $35 | October 1, 2026 (Act 921 of 2026) | Secretary of State fee schedule |
| Louisiana | LLC | Foreign LLC application | Raised to $185 | October 1, 2026 (Act 921 of 2026) | Secretary of State fee schedule |
| Louisiana | Corporation | Articles of incorporation | Raised to $95 | October 1, 2026 (Act 921 of 2026) | Secretary of State fee schedule |
| Louisiana | Corporation | Annual report | Raised to $35 | October 1, 2026 (Act 921 of 2026) | Secretary of State fee schedule |
| Louisiana | Corporation | Foreign certificate of authority | Raised to $155 | October 1, 2026 (Act 921 of 2026) | Secretary of State fee schedule |
| Louisiana | Nonprofit | Articles of incorporation | Raised to $95 | October 1, 2026 (Act 921 of 2026) | Secretary of State fee schedule |
| Louisiana | Nonprofit | Annual report | Raised to $10 | October 1, 2026 (Act 921 of 2026) | Secretary of State fee schedule |
| Utah | LLC | Certificate of organization | $59 to $70 | July 1, 2025 (fiscal 2026 fee schedule) | Division of Corporations fee schedule |
Cheapest and most expensive states for an LLC in 2026
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 (New York's $250 includes the $50 certificate of publication). "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 authorized shares or capital.
Cheapest to form
| State | To start |
|---|---|
| Montana | $35 |
| Kentucky | $40 |
| Arizona, Arkansas, Colorado, Hawaii, Iowa, Michigan, Mississippi, Missouri, New Mexico | $50 |
Most expensive to form
| State | To start |
|---|---|
| Massachusetts | $500 |
| Tennessee min., Texas | $300 |
| Alaska, New York | $250 |
Cheapest to keep
| State | Each year |
|---|---|
| Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina, Texas | $0 |
Most expensive to keep
| State | Each year |
|---|---|
| California | $810 |
| Massachusetts | $500 |
| Rhode Island min. | $450 |
| Delaware, Tennessee min. | $400 |
Every state is in the annual fees ranking and the Rank table, which also covers corporations, nonprofits and out-of-state registration.
What each change means
Delaware: the annual LLC tax is $400
Every LLC formed in Delaware, or registered to do business there, pays a flat annual tax to the state on June 1. HB 400, signed May 21, 2026, raised it from $300 to $400; the payment due June 1, 2026 was still $300, and the first $400 payment falls on June 1, 2027. There is no annual report to file alongside it. Over five years the tax alone adds up to $2,000, on top of the $110 certificate of formation. The Delaware LLC tax guide has the detail.
Louisiana: Act 921 raised the Commercial Division's fees
Louisiana's Secretary of State raised its Commercial Division fees on October 1, 2026 under Act 921 of the 2026 Regular Legislative Session. On the current schedule, a Louisiana LLC pays $125 to file its articles of organization and $35 for each annual report; a business corporation or nonprofit pays $95 to incorporate, with annual reports of $35 and $10. A company formed elsewhere pays $185 to register an LLC in Louisiana and $155 to register a corporation.
Utah: the LLC certificate of organization is $70
The Utah Division of Corporations' fee schedule for fiscal year 2026, in force since July 1, 2025, lists the LLC certificate of organization at $70, up from $59. Articles of incorporation for a business or nonprofit corporation stay at $59, and the annual renewal is $18 for LLCs, corporations and nonprofits alike.
Already scheduled for 2027
- Delaware. The first $400 annual LLC tax payment is due June 1, 2027.
- Michigan. By statute, the LLC annual statement fee is $25 through September 30, 2027 and $15 after that date (MCL 450.5101). The corporation annual report fee follows the same path, $25 to $15 (MCL 450.2060), and the nonprofit annual report fee goes from $20 to $10 (MCL 450.3060).
Common questions
Which states raised business filing fees in 2026?
Delaware raised its annual LLC tax from $300 to $400 under HB 400, signed May 21, 2026. Louisiana raised its Commercial Division filing fees on October 1, 2026 under Act 921, including the LLC articles of organization at $125 and the LLC annual report at $35. Utah's fiscal 2026 fee schedule, in force since July 1, 2025, lists the LLC certificate of organization at $70, up from $59.
When is the first $400 Delaware LLC tax due?
June 1, 2027. The payment due June 1, 2026 was still $300.
What does it cost to form an LLC in Louisiana after October 1, 2026?
$125 to file the articles of organization with the Secretary of State, then $35 for each annual report. Registering an LLC formed in another state costs $185.
Did any state lower a business filing fee in 2026?
Every change on this page is an increase. The next scheduled decrease is Michigan's: the LLC annual statement fee drops from $25 to $15 for payments made after September 30, 2027.
What is the cheapest state to form an LLC in 2026?
Montana, at $35 to file the articles of organization, followed by Kentucky at $40. Nine states charge $50: Arizona, Arkansas, Colorado, Hawaii, Iowa, Michigan, Mississippi, Missouri and New Mexico. Massachusetts charges the most, $500, with no annual LLC tax but a $500 annual report.
Which state charges the most each year to keep an LLC?
California, where the $800 annual LLC tax plus a $20 biennial statement of information comes to $810 a year. Eleven states charge an LLC nothing each year in report fees or flat LLC tax: Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina and Texas.