Form a US business in any state, with current 2026 rules.

State-by-state guides on LLCs, Corporations, S-Corps, and DBAs. Filing fees, registered-agent rules, annual reports, and taxes, sourced from each state's filing office and the IRS.

The numbers at a glance

Lowest LLC filing fee$35Montana
Highest LLC filing fee$500Massachusetts
Jurisdictions with no LLC annual report5of 50 states and DC
Jurisdictions with no broad income tax9of 50 states and DC

Data last verified September 25, 2026. See how we collect and check it.

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How LLCbyState works

Every state sets its own filing fees, report schedules, and taxes, and they change. We track them in one dataset, cite the state filing office or the IRS for state and federal rules, and show a last-updated date on every page. We are an independent publication: not a formation service, not a law firm, and not paid by any state or vendor to recommend one. Read our editorial policy and methodology.

Frequently asked questions

What is the cheapest state to form an LLC?

Filing fees run from a few dozen dollars to a few hundred. The lowest fees in our data belong to Montana, Kentucky, and Arkansas, but for most owners the cheapest state overall is the one where they live and work, since forming elsewhere usually means paying in two states.

Should I form my LLC in Delaware, Wyoming, or Nevada?

Only if you have a specific reason, such as venture-capital plans or a holding-company structure. A business operating in one state generally does best forming there.

Do I need a registered agent?

Yes. Every state requires an LLC to keep a registered agent with a physical street address in the state. You can serve as your own agent or hire a commercial service.

Is LLCbyState a formation service or law firm?

No. We publish general information sourced from state filing offices and the IRS. We do not file paperwork, and nothing here is legal or tax advice.

Editorial standard. Every page cites the relevant filing office and IRS source. We are not a formation service and we earn no commission unless explicitly disclosed on the page. Information here is general; for advice about your situation, talk to a licensed attorney or CPA in your state.