LLC annual fees by state
An LLC renewal bill can include a report fee, a state business license, and separate taxes. Compare the report or renewal obligation below, then check the state guide and official filing instructions before paying.
By Cenk Karakuz · Editorial standards
Annual report and renewal fees in all 50 states
These entries use the same reference data as our state guides. They describe report and renewal charges, not a complete tax calculation. Fees may depend on filing method, entity type, exemptions, and assets. Confirm the current amount with the linked agency.
| State | Report or renewal charge | When to file | Official agency |
|---|---|---|---|
| Alabama | $0 SOS annual report fee for LLCs; separate BPT may apply | No SOS annual report for LLCs; non-exempt BPT follows the corresponding federal return deadline | Alabama Secretary of State |
| Alaska | $100 biennial report | Every two years by January 2 | Alaska Department of Commerce, Community, and Economic Development |
| Arizona | $0 (no annual report required) | None — Arizona is one of the few states with no annual report for LLCs. | Arizona Corporation Commission (ACC) |
| Arkansas | $150 franchise tax report | Due by May 1 each year | Arkansas Secretary of State |
| California | $20 Statement of Information | Within 90 days of formation, then every 2 years | California Secretary of State |
| Colorado | $25 periodic report | Annually, in the LLC’s anniversary month | Colorado Secretary of State |
| Connecticut | $80 annual report | Annually between January 1 and March 31 | Connecticut Secretary of the State |
| Delaware | No annual report for LLCs — but a $400 annual franchise tax instead | $400 LLC tax due every June 1 | Delaware Division of Corporations |
| Florida | $138.75 annual report | Due by May 1 each year — late fee is a steep $400 | Florida Department of State, Division of Corporations (Sunbiz) |
| Georgia | $50 annual registration | Due between January 1 and April 1 each year | Georgia Secretary of State, Corporations Division |
| Hawaii | $15 annual report | Due by the end of the LLC’s anniversary calendar quarter | Hawaii Department of Commerce and Consumer Affairs (DCCA) |
| Idaho | $0 annual report (information only — no fee) | Due in the LLC’s anniversary month | Idaho Secretary of State |
| Illinois | $75 annual report | Due in the LLC’s anniversary month | Illinois Secretary of State |
| Indiana | $32 biennial report | Every 2 years in the LLC’s anniversary month | Indiana Secretary of State |
| Iowa | $30 biennial report (online) / $45 (paper) | Every 2 years between January 1 and April 1 of odd-numbered years | Iowa Secretary of State |
| Kansas | $50 annual report (online) / $55 (paper) | Due by April 15 each year | Kansas Secretary of State |
| Kentucky | $15 annual report | Due by June 30 each year | Kentucky Secretary of State |
| Louisiana | $35 annual report | Due in the LLC’s anniversary month | Louisiana Secretary of State |
| Maine | $85 annual report | Due by June 1 each year | Maine Secretary of State, Bureau of Corporations |
| Maryland | $300 annual report (Personal Property Return) | Due by April 15 each year | Maryland State Department of Assessments and Taxation (SDAT) |
| Massachusetts | $500 annual report | Due on the LLC’s anniversary date each year | Massachusetts Secretary of the Commonwealth, Corporations Division |
| Michigan | $25 annual statement | Due by February 15 each year | Michigan Department of Licensing and Regulatory Affairs (LARA) |
| Minnesota | $0 annual renewal (informational only) | Due by December 31 each year | Minnesota Secretary of State |
| Mississippi | $0 annual report (informational only — no fee for in-state LLCs) | Due by April 15 each year | Mississippi Secretary of State |
| Missouri | $0 (no annual report required for LLCs) | None — Missouri is one of the few states with no LLC annual report. | Missouri Secretary of State |
| Montana | $20 annual report | Due by April 15 each year | Montana Secretary of State |
| Nebraska | $13 biennial report | Every two years by April 1 of odd-numbered years | Nebraska Secretary of State |
| Nevada | $350 ($150 Annual List + $200 State Business License) | Due in the LLC’s anniversary month each year | Nevada Secretary of State |
| New Hampshire | $100 annual report | Due by April 1 each year | New Hampshire Secretary of State |
| New Jersey | $75 annual report | Due in the LLC’s anniversary month each year | New Jersey Division of Revenue and Enterprise Services |
| New Mexico | $0 (no annual report required for LLCs) | None — New Mexico is one of the few states with no LLC annual report. | New Mexico Secretary of State |
| New York | $9 biennial statement | Every 2 years in the LLC’s anniversary month | New York Department of State, Division of Corporations |
| North Carolina | $200 annual report | Due by April 15 each year | North Carolina Secretary of State |
| North Dakota | $50 annual report | Due by November 15 each year | North Dakota Secretary of State |
| Ohio | $0 (no annual report required for LLCs) | None — Ohio is one of the few states with no LLC annual report. | Ohio Secretary of State |
| Oklahoma | $25 annual certificate | Due in the LLC’s anniversary month each year | Oklahoma Secretary of State |
| Oregon | $100 annual report | Due on the LLC’s anniversary date each year | Oregon Secretary of State, Corporation Division |
| Pennsylvania | $7 annual report (newly required as of 2025) | Due by September 30 each year (new requirement; previously decennial) | Pennsylvania Department of State |
| Rhode Island | $50 annual report | Due between February 1 and May 1 each year | Rhode Island Secretary of State |
| South Carolina | $0 (no annual report required for LLCs taxed as partnership/disregarded) | None — unless taxed as an S- or C-corp ($25 annual report applies in that case). | South Carolina Secretary of State |
| South Dakota | $55 online annual report / $70 by paper | Due on the first day of the LLC’s anniversary month each year | South Dakota Secretary of State |
| Tennessee | $300 annual report (minimum; same per-member calc as filing) | Due by the 1st day of the 4th month after fiscal year-end | Tennessee Secretary of State |
| Texas | Public Information Report + Franchise Tax Report annually | Due by May 15 each year | Texas Secretary of State |
| Utah | $18 annual renewal | Due in the LLC’s anniversary month each year | Utah Department of Commerce, Division of Corporations |
| Vermont | $45 annual report | Due within 3 months of LLC fiscal year end (typically March 31) | Vermont Secretary of State |
| Virginia | $50 annual registration fee (not a full report — fee only) | Due by the last day of the LLC’s anniversary month | Virginia State Corporation Commission (SCC) |
| Washington | $70 annual report | Due by the end of the LLC’s anniversary month each year | Washington Secretary of State |
| West Virginia | $25 annual report | Due by July 1 each year | West Virginia Secretary of State |
| Wisconsin | $25 annual report | Due by the end of the LLC’s anniversary calendar quarter | Wisconsin Department of Financial Institutions |
| Wyoming | $60 annual report or $0.0002 per dollar of WY assets, whichever is greater | Due in the LLC’s anniversary month each year | Wyoming Secretary of State |
Which free reports still need to be filed?
- Idaho: file the annual report through SOSBiz. A zero filing fee does not remove that obligation.
- Mississippi: domestic LLCs file a free report by April 15. See the Secretary of State notice; third-party solicitations can charge for a filing that is free directly.
- Minnesota: file an annual renewal. The official instructions say there is no renewal fee while the entity is active and in good standing.
How to budget beyond the report fee
Keep report fees separate from taxes. For example, California generally imposes an $800 annual LLC tax, with specific exceptions, and an additional LLC fee can apply based on California income. Tennessee franchise and excise taxes are separate from its annual report charge; the franchise tax has a $100 minimum for entities subject to it.
Budget for any commercial registered agent, professional assistance, business licenses, and taxes that apply to your activity. A biennial report is paid every two years; dividing it by two is a budgeting estimate, not the amount due at the next filing.
Start with where your business actually operates. Forming elsewhere can add another state registration and another set of fees. Working online does not automatically remove home-state obligations.
Use the annual report deadline guide for filing dates and the foreign qualification guide when operating across state lines.
Sources and corrections
On September 13, 2026, this page was restructured to use our shared state data instead of a conflicting second fee list. We corrected the distinction between free reports and no reporting requirement. This edit is not a new verification of every fee in the table.
- California Franchise Tax Board: LLC taxes and exceptions
- Tennessee Department of Revenue: franchise and excise taxes
- Pennsylvania Department of State: annual reports began in 2025
Send corrections with an official source to hello@llcstateguide.com. For a calculation specific to your business, consult a qualified tax professional.