Free reference · last reviewed 29 September 2026

LLC annual fees by state.

Of these ten states, New Mexico is the cheapest place to keep an LLC: no annual report and no annual fee. Wyoming charges a $60 minimum annual report license tax, due on the first day of the LLC's anniversary month. Delaware charges a flat $400 LLC tax every 1 June for the previous year, and California an $800 annual tax. Texas LLCs owe no franchise tax at or below $2.65 million of revenue but still file a report each 15 May.

Every figure links to an official state source. Fees change — confirm with the state before paying. Whatever the state, a foreign-owned single-member LLC also has a federal Form 5472 deadline: see your dates in the compliance calendar.

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Comparison

What does an LLC cost each year in each state?

The recurring state fee or tax for a domestic LLC, when it is due, and whether the state wants an annual report. Registered-agent charges are private fees and are not included.

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Recurring state fees, due dates and annual report requirements for a domestic LLC, by state
State	Recurring fee or tax	Amount	Due	Annual report	Source
California	Annual LLC tax (FTB 3522)	$800 + fee if income ≥ $250k	15th day of the 4th month of the tax year (15 April for a calendar year)	Every 2 yearsStatement of Information (LLC-12), every 2 years	ftb.ca.gov All California details
Colorado	Periodic report	$25	Last day of the 2nd month after the anniversary month	YesPeriodic report (Secretary of State)	sos.state.co.us All Colorado details
Delaware	Annual LLC tax	$400	1 June each year, for the previous year	No	corp.delaware.gov All Delaware details
Florida	Annual report	$138.75	1 January – 1 May each year	YesAnnual report (Division of Corporations)	dos.fl.gov All Florida details
Montana	Annual report	$20 (waived if on time in 2026–2027)	1 January – 15 April each year	YesAnnual report (Secretary of State)	sosmt.gov All Montana details
Nevada	Annual list + state business license	$350 ($150 + $200)	Last day of the anniversary month	YesAnnual list of managers or managing members	leg.state.nv.us leg.state.nv.us All Nevada details
New Mexico	None	$0	No recurring state filing	No	nmonesource.com All New Mexico details
New York	Biennial statement	$9 every 2 years	Every 2 years, in the month the LLC was formed	Every 2 yearsBiennial statement (Department of State)	dos.ny.gov All New York details
Texas	Franchise tax report + Public Information Report	$0 tax if revenue ≤ $2.65M	15 May each year	YesPublic Information Report (Form 05-102), filed with the Comptroller	comptroller.texas.gov All Texas details
Wyoming	Annual report + license tax	$60 minimum	1st day of the anniversary month	YesAnnual report (Secretary of State)	sos.wyo.gov All Wyoming details

Amounts are for an LLC formed in that state. Anniversary month means the month the LLC was formed. Last reviewed 29 September 2026; fees change — confirm with the state before paying.

Non-resident owners

Wyoming vs Delaware vs New Mexico: which costs less?

For a non-resident owner running an online business, the recurring state cost is $0 in New Mexico, $60 in Wyoming (the minimum license tax — it only rises once assets located in Wyoming pass $300,000) and $400 in Delaware. Over five years at today's rates that is $0, $300 and $2,000 in state fees, before registered-agent charges.

The deadlines differ too. Wyoming's annual report is due on the first day of the month the LLC was formed, and an LLC that has not filed within 60 days can be administratively dissolved. Delaware's tax is due every 1 June for the previous year, with a $200 penalty plus 1.5% interest a month if it is late. New Mexico has nothing to file each year.

The federal side does not depend on the state. A foreign-owned single-member LLC in any of the three files Form 5472 with a pro forma Form 1120 for each year it has a reportable transaction with its owner. Get your exact dates or see Wyoming and Delaware in the table.

State notes

Every recurring filing, state by state

All the recurring state filings we found for a domestic LLC, with the official source for each.

California

My California dates

California Franchise Tax Board and Secretary of State

Annual LLC tax (FTB 3522) · $800
15th day of the 4th month of each tax year — 15 April for a calendar-year LLC. The first payment is due the 15th day of the 4th month after the LLC files with the Secretary of State. If the date falls on a weekend or holiday, the FTB allows until the next business day.
Due every year until the LLC is cancelled, even if it does no business.
California Franchise Tax Board — Limited liability company California Franchise Tax Board — Business due dates
Form 568 (LLC return) · No fee — return only
15th day of the 4th month after the tax year ends, for a single-member LLC owned by an individual (extended due date: 15th day of the 10th month). If the date falls on a weekend or holiday, the FTB allows until the next business day.
California Franchise Tax Board — Business due dates
Initial Statement of Information (LLC-12) · $20
Within 90 days of registering with the Secretary of State.
California Secretary of State — LLC Statement of Information
Statement of Information (LLC-12) · $20
Every two years, during the formation month or the five months before it (shown here as the last day of the formation month).
Late: $250 penalty if still not filed 60 days after the state's delinquency notice.
California Secretary of State — LLC Statement of Information
LLC fee (FTB 3536) · $900–$11,790
Estimate due by the 15th day of the 6th month of the tax year.
Only if the LLC's total California income is $250,000 or more.
California Franchise Tax Board — Limited liability company

The first-year exemption from the $800 tax covered only tax years beginning 2021 to 2023; LLCs formed since then pay it in their first year.
No tax or fee is due for a first tax year of 15 days or fewer in which the LLC did no business in California.
The LLC fee (FTB 3536) is on top of the $800 and applies only from $250,000 of California income.

Colorado

My Colorado dates

Colorado Secretary of State

Periodic report · $25
By the last day of the second month after the LLC's anniversary month (the month it was formed, unless it chose another), every year from the year after formation. It can be filed from two months before the anniversary month.
Late: $50 late filing penalty.
Colorado Secretary of State — Business fees Colorado Revised Statutes § 7-90-501 — Periodic reports (C.R.S. 2024, Title 7)Colorado Secretary of State — Periodic reports FAQ

The periodic report fee rose from $10 to $25 on 1 July 2024 and is filed online only.
The report month is the formation month unless the LLC elected a different anniversary month (C.R.S. § 7-90-501(4)(c)(II)); the Secretary of State shows it on the LLC's summary page.

Delaware

My Delaware dates

Delaware Division of Corporations

Annual LLC tax · $400
On or before 1 June each year, for the previous calendar year; the year of formation is taxed in full, with no proration. The first $400 payment (tax year 2026) is due 1 June 2027 — the 1 June 2026 payment for 2025 was $300.
Late: $200 penalty plus 1.5% interest per month on the tax and penalty.
Delaware Division of Corporations — LLC, LP and GP tax instructions

House Bill 400 raised the LLC tax from $300 to $400 with effect from 1 January 2026.
Delaware LLCs do not file an annual report — the tax is the only recurring state filing.
If the tax goes unpaid for three years, the LLC's certificate of formation is cancelled.

Florida

My Florida dates

Florida Department of State, Division of Corporations

Annual report · $138.75
Between 1 January and 1 May each year, starting the year after the articles of organization take effect.
Late: $400 late fee after 1 May.
Florida Division of Corporations (Sunbiz) — Annual report Florida Statutes § 605.0212 — Annual report

$138.75 is the $50 annual report fee plus the $88.75 supplemental fee (Fla. Stat. §§ 605.0213 and 607.193).
LLCs that still have not filed are administratively dissolved in late September (Fla. Stat. § 605.0714).

Montana

My Montana dates

Montana Secretary of State

Annual report · $20 ($0 on time in 2026 and 2027)
Between 1 January and 15 April each year, starting the year after the LLC is formed.
Late: $35 fee instead of $20 after 15 April.
Montana Secretary of State — Business fees Montana Code Annotated § 35-8-208 — Annual report

The Secretary of State waived the on-time annual report fee for 2026 and has announced the waiver again for 2027; the $35 late fee still applies.

Nevada

My Nevada dates

Nevada Secretary of State

Annual list · $150
On or before the last day of the month the LLC was formed, every year after the initial list filed at formation.
Late: $75 penalty.
Nevada Revised Statutes § 86.263 — Annual list
State business license · $200
Paid with the annual list, on or before the last day of the anniversary month.
Late: $100 penalty.
Nevada Revised Statutes § 76.130 — State business license

The initial list and first business license are due when the articles of organization are filed.
Nevada lets an LLC choose a different annual due date (NRS 86.263); if yours has one, use that month instead.

New Mexico

My New Mexico dates

New Mexico Secretary of State

New Mexico's LLC Act fee schedule (NMSA § 53-19-63) lists formation, amendment and certificate fees but no annual report or annual fee.

New York

My New York dates

New York Department of State

Biennial statement · $9
Every two years, during the calendar month the articles of organization were filed (shown here as the last day of that month).
Late: state records show the LLC as past due until it files.
New York Department of State — Biennial statements
Publication requirement (one time) · Newspaper costs + $50 certificate fee
Within 120 days after formation: publish a notice once a week for six weeks in two newspapers of the county, and file the Certificate of Publication with the Department of State.
Late: the LLC's authority to do business in New York is suspended until it complies.
New York Department of State — Corporations and business entities FAQ New York LLC Law § 206 — Publication
LLC filing fee (Form IT-204-LL) · $25 for a single-member LLC
15th day of the 3rd month after the tax year ends.
Only if the LLC has income, gain, loss or deduction from New York sources.
NY Department of Taxation — Form IT-204-LL instructions

The one-time publication requirement is often the largest New York cost; newspaper charges vary by county.
The $25 filing fee applies only to LLCs with New York-source income, gain, loss or deduction.

Texas

My Texas dates

Texas Comptroller of Public Accounts

Franchise tax report + Public Information Report · $0 tax at or below $2.65M revenue
Due 15 May each year, from the year after the LLC registers with the Secretary of State. If 15 May falls on a weekend or holiday, it is due the next business day.
Below the no-tax-due threshold no franchise tax report is required from the 2024 report year, but the Public Information Report still is.
Late: $50 for each report filed late, even if no tax is due.
Texas Comptroller — Franchise tax

Reports due in 2026 and 2027 use a $2,650,000 no-tax-due revenue threshold (it was $2,470,000 for 2024–2025).
Texas LLCs file annually with the Comptroller, not with the Secretary of State.
Missing the Public Information Report can cost the LLC its right to do business in Texas.

Wyoming

My Wyoming dates

Wyoming Secretary of State

Annual report + license tax · $60, or $0.0002 per $1 of Wyoming assets if greater
On or before the first day of the month the LLC was formed, every year — the first one in the year after formation.
Late: the LLC can be administratively dissolved if the report is not filed within 60 days.
Wyoming Statutes § 17-29-209 — Annual report

The asset-based tax only exceeds $60 once assets located and employed in Wyoming pass $300,000.

The federal filing is the same in every state

Choosing a cheaper state does not change the federal side. A single-member LLC owned by a foreign person files Form 5472 attached to a pro forma Form 1120 for each year it has a reportable transaction with its owner — due 15 April for a calendar year — and the IRS penalty for not filing is $25,000.

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Method

How we compiled this table

For each state we read the Secretary of State, Division of Corporations, Comptroller or Franchise Tax Board page — or the statute — that sets the fee for a domestic LLC, and recorded the amount, the due-date rule and any late penalty the source states. Registered-agent, formation and one-off amendment fees are excluded. Where an official source did not settle a point, the table says so rather than filling the gap.

The “lowest yearly cost” sort uses the smallest recurring state charge (a two-yearly fee counts as half per year) and ignores revenue-based taxes and fees you may never owe.

Last reviewed 29 September 2026.

Fees change — confirm with the state before paying. General information, not personalised tax planning. For advice on your own situation, speak to a tax professional.

FAQ

Questions about state LLC fees

Which state has the lowest LLC annual fee?▾

New Mexico: no annual report or fee. Texas costs $0 at or below $2.65 million of revenue, with a report each 15 May. Cheapest paid filings: New York ($9 every two years, plus a one-time publication cost), Montana ($20, waived if on time in 2026–27), Colorado ($25), Wyoming ($60 minimum).

How much is the Delaware LLC annual tax?▾

$400 a year, due on or before 1 June for the previous calendar year. House Bill 400 raised it from $300 from 1 January 2026, so the first $400 payment is due 1 June 2027. Late payment costs a $200 penalty plus 1.5% interest a month.

Is a Wyoming LLC cheaper than a Delaware LLC for a non-resident?▾

On state fees, yes. Wyoming's annual report license tax is $60 unless Wyoming-located assets exceed $300,000; Delaware charges a flat $400. The federal side is identical: a foreign-owned LLC in either state files Form 5472 for each year with a reportable transaction.

Does California charge the $800 LLC tax in the first year?▾

Yes, for LLCs formed since 2024. The first-year exemption covered only tax years beginning in 2021 through 2023. The first $800 is due the 15th day of the 4th month after the LLC files with the Secretary of State, then every year until it is cancelled.

Do I still pay the state fee if my LLC had no income?▾

Usually yes. Most charges are for keeping the LLC on the state register, not on income: Delaware taxes any LLC active during the year, and California's $800 is due even if the LLC does no business. Texas is different — below its revenue threshold no franchise tax is owed.

Do state fees replace the federal Form 5472?▾

No. State fees keep the LLC in good standing with its state. A foreign-owned single-member LLC separately files Form 5472 with a pro forma Form 1120 for each year it has a reportable transaction, and the IRS penalty for not filing is $25,000.

State fee paid? Now the federal one.

We prepare your Form 5472 and pro forma Form 1120, have it reviewed, and fax it to the IRS — from $149.

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