How to Form an LLC — All 50 States
Compare LLC filing fees, annual costs, state taxes, and processing times. Click any state for step-by-step instructions.
No State Income Tax
General Steps
- Choose your state
- Pick a name (check availability)
- File Articles of Organization
- Get an EIN from the IRS
- Create an Operating Agreement
- Open a business bank account
All States — Filing Fees & Costs
| State | Filing Fee | Annual Fee | Processing | State Tax |
|---|---|---|---|---|
| Alabama | $200 | $0 | 5-10 days | Business Privilege Tax (min $100) |
| Alaska | $250 | $100 | 10-15 days | No state income tax |
| Arizona | $50 | $0 | 5-10 days | 4.9% flat corporate tax |
| Arkansas | $45 | $150 | 2-5 days | 1-5.3% graduated income tax |
| California | $70 | $800 | 3-5 days | $800 minimum franchise tax + 1.5% net income |
| Colorado | $50 | $10 | 1-3 days | 4.4% flat income tax |
| Connecticut | $120 | $80 | 5-7 days | Pass-through entity tax at 6.99% |
| Delaware | $90 | $300 | 2-5 days | No state income tax on out-of-state income |
| District of Columbia | $220 | $300 | 5-10 days | 4-10.75% graduated income tax |
| Florida | $125 | $138 | 3-5 days | No state income tax (5.5% corporate tax if applicable) |
| Georgia | $100 | $50 | 5-10 days | 5.49% flat income tax (2024) |
| Hawaii | $50 | $15 | 10-15 days | 4.4-11% graduated income tax + GET |
| Idaho | $100 | $0 | 3-5 days | 5.8% flat income tax |
| Illinois | $150 | $75 | 5-10 days | 4.95% flat income tax + 1.5% replacement tax for pass-through |
| Indiana | $95 | $31 | 3-7 days | 3.15% flat income tax (2024) |
| Iowa | $50 | $60 | 5-10 days | 3.9% flat income tax (2026) |
| Kansas | $160 | $55 | 3-5 days | 3.1-5.7% graduated income tax |
| Kentucky | $40 | $15 | 3-5 days | 4.5% flat income tax |
| Louisiana | $100 | $35 | 5-10 days | 1.85-4.25% graduated income tax |
| Maine | $175 | $85 | 5-10 days | 5.8-7.15% graduated income tax |
| Maryland | $100 | $300 | 5-10 days | 2-5.75% graduated income tax + county tax |
| Massachusetts | $500 | $500 | 5-10 days | 5% flat income tax |
| Michigan | $50 | $25 | 5-10 days | 4.25% flat income tax |
| Minnesota | $135 | $0 | 5-7 days | 5.35-9.85% graduated income tax |
| Mississippi | $50 | $0 | 3-5 days | 5% flat income tax (2026) |
| Missouri | $50 | $0 | 3-5 days | 4.8% flat income tax (2024) |
| Montana | $70 | $20 | 3-5 days | 1-6.75% graduated income tax |
| Nebraska | $100 | $10 | 3-5 days | 2.46-5.84% graduated income tax |
| Nevada | $75 | $150 | 3-5 days | No state income tax. Commerce tax if gross revenue > $4M |
| New Hampshire | $100 | $100 | 5-7 days | No income tax on earned income. 3% on interest/dividends (phasing out) |
| New Jersey | $125 | $75 | 5-10 days | 1.4-10.75% graduated income tax |
| New Mexico | $50 | $0 | 5-10 days | 1.7-5.9% graduated income tax |
| New York | $200 | $9 | 7-14 days | 4-10.9% graduated income tax + NYC tax if applicable |
| North Carolina | $125 | $200 | 3-5 days | 4.5% flat income tax (2024, dropping to 3.99% by 2027) |
| North Dakota | $135 | $50 | 3-5 days | 0-2.5% graduated (effectively near-zero for most) |
| Ohio | $99 | $0 | 3-5 days | No state income tax on LLCs. CAT tax on gross receipts > $150K |
| Oklahoma | $100 | $25 | 3-5 days | 0.25-4.75% graduated income tax |
| Oregon | $100 | $100 | 5-10 days | 4.75-9.9% graduated income tax. No sales tax. |
| Pennsylvania | $125 | $7 | 5-10 days | 3.07% flat income tax |
| Rhode Island | $150 | $50 | 5-7 days | 3.75-5.99% graduated income tax |
| South Carolina | $110 | $0 | 3-5 days | 0-6.4% graduated income tax |
| South Dakota | $150 | $50 | 3-5 days | No state income tax |
| Tennessee | $300 | $300 | 3-5 days | No state income tax (Hall Tax on investment income repealed 2021) |
| Texas | $300 | $0 | 3-7 days | No state income tax. Franchise tax if revenue > $2.47M |
| Utah | $54 | $18 | 3-5 days | 4.65% flat income tax |
| Vermont | $125 | $35 | 5-10 days | 3.35-8.75% graduated income tax |
| Virginia | $100 | $50 | 3-7 days | 2-5.75% graduated income tax |
| Washington | $200 | $60 | 3-5 days | No state income tax. B&O tax on gross receipts. |
| West Virginia | $100 | $25 | 3-5 days | 3-6.5% graduated income tax |
| Wisconsin | $130 | $25 | 5-10 days | 3.54-7.65% graduated income tax |
| Wyoming | $100 | $60 | 3-5 days | No state income tax |