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Cheapest States to Form an LLC in 2026 (Ranked by Total Cost)

All 50 states + DC ranked by first-year LLC formation cost. Montana, Kentucky, and Arkansas have the lowest filing fees. Wyoming and New Mexico have no income tax and low ongoing costs.

No signup No tracking Last updated March 2026

The cheapest state to form an LLC in 2026 is Arizona at just $50 in year one. The most expensive is Massachusetts at $1,000. All 51 jurisdictions ranked below — including filing fee, annual report cost, and state income tax status.

Cheapest First Year

$50

Arizona

No Income Tax States

9

out of 51 jurisdictions

Most Expensive First Year

$1,000

Massachusetts

All States Ranked by First-Year LLC Cost (2026)

First-year total = filing fee + annualized annual report fee (biennial ÷ 2, decennial ÷ 10)

# State Filing Fee Annual Report Income Tax Year 1 Total
1 Arizona $50 None Yes $50
2 Mississippi $50 $0 / annual Yes $50
3 Missouri $50 None Yes $50
4 New Mexico $50 None Yes $50
5 Kentucky $40 $15 / yr Yes $55
6 Montana $35 $20 / yr Yes $55
7 Colorado $50 $10 / yr Yes $60
8 Hawaii $50 $15 / yr Yes $65
9 Utah $54 $18 / yr Yes $72
10 Iowa $50 $45 / 2yr Yes $73
11 Michigan $50 $25 / yr Yes $75
12 California $70 $20 / 2yr Yes $80
13 Ohio $99 $0 / biennial Yes $99
14 Idaho $100 $0 / annual Yes $100
15 Nebraska $100 $13 / 2yr Yes $107
16 South Carolina $110 $0 / annual Yes $110
17 Indiana $95 $32 / 2yr Yes $111
18 Oklahoma $100 $25 / yr Yes $125
19 West Virginia $100 $25 / yr Yes $125
20 Pennsylvania $125 $70 / 10yr Yes $132
21 Louisiana $100 $35 / yr Yes $135
22 Minnesota $135 $0 / annual Yes $135
23 Georgia $100 $50 / yr Yes $150
24 Virginia $100 $50 / yr Yes $150
25 Wyoming $100 $52 / yr None $152
26 Wisconsin $130 $25 / yr Yes $155
27 Vermont $125 $35 / yr Yes $160
28 North Dakota $135 $50 / yr Yes $185
29 Arkansas $45 $150 / yr Yes $195
30 Connecticut $120 $80 / yr Yes $200
31 New Hampshire $100 $100 / yr None $200
32 New Jersey $125 $75 / yr Yes $200
33 Oregon $100 $100 / yr Yes $200
34 Rhode Island $150 $50 / yr Yes $200
35 South Dakota $150 $50 / yr None $200
36 New York $200 $9 / 2yr Yes $205
37 Alabama $200 $10 / yr Yes $210
38 Kansas $165 $55 / yr Yes $220
39 Illinois $150 $75 / yr Yes $225
40 District of Columbia $99 $300 / 2yr Yes $249
41 Maine $175 $85 / yr Yes $260
42 Washington $200 $60 / yr None $260
43 Florida $125 $139 / yr None $264
44 Alaska $250 $100 / 2yr None $300
45 Texas $300 None None $300
46 North Carolina $125 $200 / yr Yes $325
47 Delaware $90 $300 / yr Yes $390
48 Maryland $100 $300 / yr Yes $400
49 Nevada $75 $350 / yr None $425
50 Tennessee $300 $300 / yr None $600
51 Massachusetts $500 $500 / yr Yes $1,000

Key Takeaways: Cheapest States for LLC Formation

Lowest filing fees

Montana ($35), Kentucky ($40), and Arkansas ($45) have the lowest one-time filing fees. However, Arkansas charges $150/year in annual report fees — making its ongoing costs higher than most.

No annual report required

Missouri, New Mexico, and Arizona have zero ongoing annual report requirements. Ohio, Idaho, Minnesota, Mississippi, and South Carolina require reports but charge no fee. These states minimize long-term compliance burden.

No state income tax

Wyoming, Nevada, Texas, Florida, Washington, South Dakota, Tennessee, Alaska, and New Hampshire have no personal income tax. This can save LLC owners thousands per year in states with high income tax (California up to 13.3%, Oregon up to 9.9%).

The "home state" rule

For most businesses, the cheapest option is simply your home state. Forming in Wyoming or Delaware requires foreign-qualifying in your operating state — you'll pay both states' fees, eliminating the cost advantage.

Estimates only. These results are based on publicly available data and standard formulas. Actual costs may vary based on your specific circumstances. This calculator does not constitute financial, tax, or legal advice. Consult a qualified professional for advice on your situation.

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