LLC Formation Cost by State Calculator (2026)
The filing fee is the small number
Compare LLC cost by state for 2026 — the filing fee is the small number next to annual reports, franchise taxes and publication requirements.
How this is calculated
Forming an LLC costs a one-off filing fee that ranges from $35 in Montana to $500 in Massachusetts. That number gets all the attention and it is rarely the one that matters.
What matters is the recurring cost: annual or biennial report fees, franchise taxes, and a registered agent if you use one. California charges $70 to form and then $800 every single year in franchise tax. Over five years that is $4,070 against Montana's $115. And a handful of states — New York most notoriously — require you to publish notice of formation in newspapers, which in Manhattan can exceed $1,500 on its own.
formation = filingFee + publicationCost
recurring = annualFee × (frequency == biennial ? years / 2 : years)
+ registeredAgentCost × years
total = formation + recurring
if operating outside the state of formation:
total += foreign registration filing + that state's recurring fees
Worked example
A California LLC over five years, with a registered agent at $125 a year.
The Delaware and Wyoming myth
Forming in Delaware or Wyoming is constantly recommended online, and for a small business with a single location it is almost always wrong. You must register as a foreign LLC in the state where you actually operate, which means two filing fees, two annual reports and two registered agents. You have doubled your cost and gained nothing. Delaware genuinely suits companies raising venture capital, because investors know its corporate law — that is a specific reason, not a general one.
Where you do business decides where you register
Having an office, employees, or a regular physical presence in a state generally creates an obligation to register there regardless of where you filed. Operating unregistered can mean penalties, back fees, and losing the right to bring a lawsuit in that state's courts.
The publication requirement
Three states require newspaper publication after formation. New York is by far the worst — six consecutive weeks in two newspapers designated by the county clerk, which in Manhattan routinely exceeds $1,500. Arizona exempts Maricopa and Pima counties, covering most of the state's population. Nebraska's requirement is comparatively modest.
The registered agent decision
You can be your own registered agent in your home state if you have a physical address there and are available during business hours. The trade-off is that the address becomes public record and you may be served legal papers in front of customers. A service costs $100 to $300 a year and solves both problems. Outside your home state, a service is effectively mandatory.