US States Business Formation Index: All 50 States and DC
Pick your state for current 2026 filing fees, registered-agent rules, annual reports, and tax treatment for LLCs, Corporations, S-Corps, and DBAs.
Every US state and the District of Columbia sets its own filing fees, annual-report cadence, registered-agent rules, and franchise or income tax for businesses. The Secretary of State (or equivalent agency) handles formation paperwork; the state Department of Revenue handles ongoing tax. Federal requirements, such as an EIN and a federal income tax election, are the same in every state and are covered in our guides.
Use this index to compare any two states quickly. Most founders pick their home state (where they actually live and operate) because forming in a different state usually triggers foreign qualification in the home state, which means double the fees and double the annual reports. The famous "Delaware advantage" mostly applies to venture-backed C-Corporations; for solo LLCs, your home state is almost always the right choice.
Last updated:
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Fee comparison for all 50 states and DC
| State | LLC filing fee | Corporation filing fee | DBA fee | Annual report | Franchise or entity tax | Income tax |
|---|---|---|---|---|---|---|
| Alabama | $200 | $200 | $30 | $50 yearly | Business Privilege Tax $50 min | Yes |
| Alaska | $250 | $250 | $25 | $100 every 2 yrs | None | No |
| Arizona | $50 | $60 | $10 | None | None | Yes |
| Arkansas | $45 | $45 | $25 | $150 yearly | Min $150 franchise tax | Yes |
| California | $70 | $100 | $26 | $20 every 2 yrs | $800 minimum annual | Yes |
| Colorado | $50 | $50 | $20 | $25 yearly | None | Yes |
| Connecticut | $120 | $250 | $60 | $80 yearly | Business Entity Tax $250 | Yes |
| Delaware | $110 | $109 | $25 | $300 yearly | Franchise tax $300 LLC / variable corp | Yes |
| District of Columbia | $99 | $99 | $55 | $300 every 2 yrs | Franchise tax for corps | Yes |
| Florida | $125 | $79 | $50 | $139 yearly | None | No |
| Georgia | $100 | $100 | $25 | $50 yearly | None | Yes |
| Hawaii | $50 | $50 | $50 | $15 yearly | General Excise Tax 4% | Yes |
| Idaho | $100 | $100 | $25 | No fee yearly | None | Yes |
| Illinois | $150 | $150 | $5 | $75 yearly | Personal Property Replacement Tax 1.5% | Yes |
| Indiana | $95 | $90 | $20 | $31 every 2 yrs | None | Yes |
| Iowa | $50 | $50 | $5 | $45 every 2 yrs | None | Yes |
| Kansas | $160 | $90 | $35 | $55 yearly | None | Yes |
| Kentucky | $40 | $40 | $20 | $15 yearly | Limited Liability Entity Tax | Yes |
| Louisiana | $100 | $100 | $75 | $35 yearly | Franchise tax for corps | Yes |
| Maine | $175 | $145 | $125 | $85 yearly | None | Yes |
| Maryland | $100 | $100 | $25 | $300 yearly | Personal Property Return $300 | Yes |
| Massachusetts | $500 | $275 | $65 | $500 yearly | Corporate excise min $456 | Yes |
| Michigan | $50 | $60 | $10 | $25 yearly | None | Yes |
| Minnesota | $155 | $155 | $50 | No fee yearly | None | Yes |
| Mississippi | $50 | $50 | $25 | No fee yearly | Franchise tax for corps | Yes |
| Missouri | $50 | $58 | $7 | None | None | Yes |
| Montana | $35 | $70 | $20 | $20 yearly | None | Yes |
| Nebraska | $105 | $100 | $10 | $13 every 2 yrs | Occupation tax (corps) | Yes |
| Nevada | $425 | $725 | $25 | $350 yearly | Commerce Tax (revenue > $4M) | No |
| New Hampshire | $100 | $100 | $50 | $100 yearly | Business Profits Tax | No |
| New Jersey | $125 | $125 | $50 | $75 yearly | None | Yes |
| New Mexico | $50 | $100 | $25 | None | None | Yes |
| New York | $200 | $125 | $25 | $9 every 2 yrs | Filing fee scales by income | Yes |
| North Carolina | $125 | $125 | $26 | $200 yearly | None | Yes |
| North Dakota | $135 | $100 | $25 | $50 yearly | None | Yes |
| Ohio | $99 | $99 | $39 | None | Commercial Activity Tax | Yes |
| Oklahoma | $100 | $50 | $25 | $25 yearly | Franchise tax for corps | Yes |
| Oregon | $100 | $100 | $50 | $100 yearly | Corporate Activity Tax | Yes |
| Pennsylvania | $125 | $125 | $70 | $7 yearly | None | Yes |
| Rhode Island | $150 | $230 | $50 | $50 yearly | Corporate minimum tax $400 | Yes |
| South Carolina | $110 | $135 | $10 | None | License tax for corps | Yes |
| South Dakota | $150 | $150 | $10 | $50 yearly | None | No |
| Tennessee | $300 | $100 | $20 | $300 yearly | Franchise & Excise tax | No |
| Texas | $300 | $300 | $25 | No fee yearly | Franchise tax (no-tax-due < $1.23M) | No |
| Utah | $59 | $59 | $22 | $18 yearly | None | Yes |
| Vermont | $125 | $125 | $50 | $35 yearly | Min corporate tax $250 | Yes |
| Virginia | $100 | $75 | $10 | $50 yearly | None | Yes |
| Washington | $200 | $200 | $5 | $60 yearly | B&O tax | No |
| West Virginia | $100 | $100 | $25 | $25 yearly | None | Yes |
| Wisconsin | $130 | $100 | $15 | $25 yearly | None | Yes |
| Wyoming | $100 | $100 | $100 | $60 yearly | None | No |
Fees are state filing fees and change over time. Confirm with the state filing office before you file. See our methodology.