Side by side · 51 jurisdictions

Compare LLC costs by state

Pick two, three or four jurisdictions and read their formation fee, periodic report, due date, annual tax and publication rule next to each other. Every figure keeps its source link.

Every jurisdiction read, one card each

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Alabama

Formation document
Certificate of Formation
Formation fee
$200 source, read 2026-09-28 note
Periodic report
No annual report required source, read 2026-09-28 note
Report fee
No report
Report due
No report
Annual tax
By rule: Business Privilege Tax source, read 2026-09-28 noteBased on net worth in Alabama: the rate runs from $0.25 to $1.75 per $1,000 of net worth, the rate bracket set by the entity's federal taxable income apportioned to Alabama. The Department of Revenue states a full exemption when the tax due is $100 or less (taxable years beginning after December 31, 2023), and no return is required in that case.
Tax due
no later than two and a half months after the beginning of the taxable year (March 15 for a calendar-year LLC) source, read 2026-09-28
Publication
not read
Filing office
Alabama Secretary of State, Business Entities Division
Latest read
2026-09-28

Alaska

Formation document
Articles of Organization
Formation fee
$250 source, read 2026-09-28 note
Periodic report
Biennial Report, every 2 years
Report fee
$100 source, read 2026-09-28 note
Report due
by January 2 every second year: in even-numbered years if the LLC was created in an even-numbered year, in odd-numbered years if created in an odd-numbered year; filing opens October 2 of the previous year source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Alaska Division of Corporations, Business and Professional Licensing - Corporations Section
Latest read
2026-09-28

Arizona

Formation document
Articles of Organization
Formation fee
$50 source, read 2026-09-28 pages disagree
Periodic report
No annual report required source, read 2026-09-28
Report fee
No report
Report due
No report
Annual tax
not read note
Tax due
not read
Publication
Required source, read 2026-09-28A notice of the filing of the Articles of Organization must be published after the Commission approves the filing. If the statutory agent's street address is in Maricopa or Pima county the notice is published automatically on the Commission's website; outside those counties the LLC must publish the notice in a newspaper, following the instructions in the approval letter.
Filing office
Arizona Corporation Commission, Corporations Division
Latest read
2026-09-28

California

Formation document
Articles of Organization
Formation fee
$70 source, read 2026-09-28 note
Periodic report
Statement of Information, every 2 years
Report fee
$20 source, read 2026-09-28 note
Report due
within 90 days of initial registration, and every two years after that source, read 2026-09-28
Annual tax
$800, Annual Tax source, read 2026-09-28 note
Tax due
first year: by the 15th day of the 4th month from the date the LLC files with the Secretary of State; after that, by the 15th day of the 4th month of each taxable year source, read 2026-09-28
Publication
not read
Filing office
California Secretary of State, Business Programs Division
Latest read
2026-09-28

Colorado

Formation document
Articles of Organization
Formation fee
$50 source, read 2026-09-28 note
Periodic report
Periodic Report, every year
Report fee
$25 source, read 2026-09-28 note
Report due
in the LLC's periodic report month, shown on its record; it can be filed from two months before that month to two months after it without penalty source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Colorado Secretary of State, Business Organizations
Latest read
2026-09-28

Connecticut

Formation document
Certificate of Organization
Formation fee
$120 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$80 source, read 2026-09-28 note
Report due
filed online each year between January 1 and March 31 source, read 2026-09-28
Annual tax
Business Entity Tax (ended): does not apply source, read 2026-09-28 noteThe page says: “The Business Entity Tax (BET) no longer exists. Public Act 19-117 has ended the BET for any tax period beginning after 12/31/2018.”
Tax due
Does not apply
Publication
not read
Filing office
Connecticut Secretary of the State, Business Services Division
Latest read
2026-09-28

Georgia

Formation document
Articles of Organization
Formation fee
$110 source, read 2026-09-28 note
Periodic report
Annual Registration, every year
Report fee
$60 source, read 2026-09-28 note
Report due
between January 1 and April 1 each year; the first is due in the year after the LLC was formed source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Georgia Secretary of State, Corporations Division
Latest read
2026-09-28

Hawaii

Formation document
Articles of Organization for Limited Liability Company (Form LLC-1)
Formation fee
$50 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$15 source, read 2026-09-28 note
Report due
By the last day of the calendar quarter that contains the registration date: registered Jan 1-Mar 31, due March 31; Apr 1-Jun 30, due June 30; Jul 1-Sep 30, due September 30; Oct 1-Dec 31, due December 31. No report is due in the year of registration. source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
Latest read
2026-09-28

Idaho

Formation document
Certificate of Organization - Limited Liability Company
Formation fee
$100 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$0 source, read 2026-09-28 note
Report due
Each year by the end of the month in which the certificate of organization became effective (the anniversary month), starting one year after formation source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Idaho Secretary of State, Business Services
Latest read
2026-09-28

Illinois

Formation document
Articles of Organization (Form LLC-5.5)
Formation fee
$150 source, read 2026-09-28 note
Periodic report
Limited Liability Company Annual Report (Form LLC-50.1), every year
Report fee
$75 source, read 2026-09-28 note
Report due
Each year before the first day of the LLC's anniversary month (the month in which the LLC was organized) source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Illinois Secretary of State, Department of Business Services, Limited Liability Division
Latest read
2026-09-28

Indiana

Formation document
Articles of Organization (State Form 49459)
Formation fee
$95 source, read 2026-09-28 note
Periodic report
Business Entity Report, every 2 years
Report fee
$32 source, read 2026-09-28 note
Report due
Every other year; the first report is due two years after formation. The due date is the month and day the business was formed, and the filer has until the end of that month before the report is past due. source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Indiana Secretary of State, Business Services Division (INBiz)
Latest read
2026-09-28

Kansas

Formation document
Articles of Organization (Form DL)
Formation fee
$85 source, read 2026-09-28 note
Periodic report
Information Report, every 2 years
Report fee
$90 source, read 2026-09-28 note
Report due
By April 15 every second year: an LLC formed in an even year files in each following even year, one formed in an odd year files in each following odd year source, read 2026-09-28
Annual tax
Franchise Tax (repealed): does not apply source, read 2026-09-28 noteThe page says: “There is no Kansas franchise tax for tax year 2011 and after.”
Tax due
Does not apply
Publication
not read
Filing office
Kansas Secretary of State, Business Services Division
Latest read
2026-09-28

Kentucky

Formation document
Articles of Organization
Formation fee
$40 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$15 source, read 2026-09-28 note
Report due
By June 30 each year; reports can be filed any time between January 1 and June 30 source, read 2026-09-28
Annual tax
from $175, Limited Liability Entity Tax (LLET) source, read 2026-09-28 note$175 is the minimum, paid when total gross receipts or total gross profits are $3 million or less. Above $6 million the tax is the smaller of 0.095% of Kentucky gross receipts or 0.75% of Kentucky gross profits; between $3 million and $6 million a sliding-scale formula applies.
Tax due
not read
Publication
not read
Filing office
Kentucky Secretary of State, Business Filings
Latest read
2026-09-28

Louisiana

Formation document
Articles of Organization - Louisiana Limited Liability Company (Form 365)
Formation fee
$125 source, read 2026-09-28 fee changes note
Periodic report
Annual Report, every year
Report fee
$35 source, read 2026-09-28 fee changes note
Report due
Each year on or before the anniversary date of the LLC's organization source, read 2026-09-28
Annual tax
Corporation Franchise Tax (repealed): does not apply source, read 2026-09-28 noteThe page says: “The franchise tax has been repealed for franchise tax periods beginning on or after January 1, 2026.”
Tax due
Does not apply
Publication
not read
Filing office
Louisiana Secretary of State, Commercial Division
Latest read
2026-09-28

Maine

Formation document
Certificate of Formation (Form MLLC-6)
Formation fee
$175 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$85 source, read 2026-09-28 note
Report due
By June 1 each year, filed between January 1 and June 1; the first report is due in the year after the calendar year of formation source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Maine Secretary of State, Bureau of Corporations, Elections and Commissions, Division of Corporations
Latest read
2026-09-28

Maryland

Formation document
Articles of Organization
Formation fee
$100 source, read 2026-09-28 note
Periodic report
Annual Report (Form 1, Annual Report and Business Personal Property Return), every year
Report fee
$300 source, read 2026-09-28 note
Report due
By April 15 each year; an extension can be requested by April 15 source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Maryland State Department of Assessments and Taxation (SDAT)
Latest read
2026-09-28

Michigan

Formation document
Articles of Organization (form CSCL/CD 700)
Formation fee
$50 source, read 2026-09-28 note
Periodic report
Annual Statement, every year
Report fee
$25 source, read 2026-09-28 note
Report due
by February 15 each year; an LLC formed after September 30 does not file on the February 15 immediately following its formation source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division
Latest read
2026-09-28

Minnesota

Formation document
Articles of Organization
Formation fee
$155 source, read 2026-09-28 note
Periodic report
Annual Renewal, every year
Report fee
$0 source, read 2026-09-28 note
Report due
by December 31 each year, beginning in the calendar year following the original filing source, read 2026-09-28
Annual tax
By rule: Minimum Fee source, read 2026-09-28 noteApplies to an LLC filing as a partnership with two or more members when its Minnesota property, payroll and sales or receipts reach the threshold. For 2026: less than $1,280,000, $0; then $260, $770, $2,560, $5,140, up to $12,830 at $51,280,000 or more. It does not apply to a single-member LLC reporting only on its member's individual return. Brackets are adjusted annually for inflation.
Tax due
not read
Publication
not read
Filing office
Office of the Minnesota Secretary of State
Latest read
2026-09-28

Missouri

Formation document
Articles of Organization
Formation fee
$50 source, read 2026-09-28 note
Periodic report
No annual report required source, read 2026-09-28 note
Report fee
No report
Report due
No report
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Missouri Secretary of State, Corporations Division
Latest read
2026-09-28

Nebraska

Formation document
Certificate of Organization
Formation fee
$100 source, read 2026-09-28 note
Periodic report
Biennial Report, every 2 years
Report fee
$25 source, read 2026-09-28 note
Report due
by April 1 of each odd-numbered year; delinquent June 16 source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
Required source, read 2026-09-28Notice of organization must be published for three successive weeks in a legal newspaper of general circulation near the LLC's designated office, and proof of publication must be filed with the Secretary of State (filing fee $30 in office, $25 online). Amendments, mergers, conversions and domestications are published the same way.
Filing office
Nebraska Secretary of State, Business Services Division
Latest read
2026-09-28

Nevada

Formation document
Articles of Organization
Formation fee
$75 source, read 2026-09-28 note
Periodic report
Annual List (of managers or managing members), every year
Report fee
$150 source, read 2026-09-28 note
Report due
on or before the last day of the month in which the anniversary date of the LLC's organization occurs, each year; the initial list is due when the articles are filed source, read 2026-09-28
Annual tax
$200, State Business License (annual renewal) source, read 2026-09-28 note
Tax due
when the LLC submits its annual list, i.e. by the last day of the anniversary month of its organization source, read 2026-09-28
Publication
not read
Filing office
Nevada Secretary of State, Commercial Recordings Division
Latest read
2026-09-28

New Jersey

Formation document
Certificate of Formation (Public Records Filing for New Business Entity)
Formation fee
not settled: the state's own pages say $100 and $125 pages disagree
Periodic report
Annual Report, every year
Report fee
$75 source, read 2026-09-28 note
Report due
every year by the last day of the month in which the business was formed source, read 2026-09-28
Annual tax
By rule: Partnership Filing Fee source, read 2026-09-28 noteAn LLC classified as a partnership that has more than two owners and New Jersey source income or loss pays $150 for each owner, up to a maximum of $250,000, reported on Form NJ-1065, plus one-half of that amount as a prepayment toward the next year's fee. An LLC with one or two owners does not pay it.
Tax due
the 15th day of the fourth month after the end of the tax year (April 15 for a calendar-year LLC) source, read 2026-09-28
Publication
not read
Filing office
New Jersey Department of the Treasury, Division of Revenue and Enterprise Services
Latest read
2026-09-28

New Mexico

Formation document
Articles of Organization
Formation fee
$50 source, read 2026-09-28 note
Periodic report
not read note
Report fee
not read
Report due
not read
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
New Mexico Secretary of State, Business Services Division
Latest read
2026-09-28

New York

Formation document
Articles of Organization
Formation fee
$200 source, read 2026-09-28 note
Periodic report
Biennial Statement, every 2 years
Report fee
$9 source, read 2026-09-28 note
Report due
every two years, during the calendar month in which the Articles of Organization were originally filed source, read 2026-09-28
Annual tax
By rule: Partnership, LLC, and LLP annual filing fee (Form IT-204-LL) source, read 2026-09-28 notePaid to the Department of Taxation and Finance on Form IT-204-LL. $25 for an LLC treated as a disregarded entity that has income, gain, loss or deduction from New York sources. For an LLC treated as a partnership, the fee is set by a table on New York source gross income of the preceding tax year: $25 when that income is not more than $100,000 (or there was none), rising by bracket to a maximum of $4,500. An LLC that has elected to be treated as a corporation does not file this form.
Tax due
on or before the 15th day of the third month following the close of the tax year (March 15 for a calendar-year LLC); no extension source, read 2026-09-28
Publication
Required source, read 2026-09-28A copy of the Articles of Organization or a notice of formation must be published in two newspapers, designated by the county clerk of the county where the LLC's office is located, for six consecutive weeks. A Certificate of Publication with the newspapers' affidavits must then be filed with the Department of State with a $50 fee, within 120 days, or the LLC's authority to do business is suspended. The newspapers charge their own fees, which the state page does not quantify.
Filing office
New York Department of State, Division of Corporations
Latest read
2026-09-28

North Carolina

Formation document
Articles of Organization
Formation fee
$125 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$203 source, read 2026-09-28 note
Report due
by April 15 each year, starting the year after the year the LLC was created source, read 2026-09-28
Annual tax
Franchise Tax: does not apply source, read 2026-09-28 noteThe page says: “By default, an LLC is not a corporation under North Carolina franchise tax statutes and is not subject to the franchise tax”
Tax due
Does not apply
Publication
not read
Filing office
North Carolina Secretary of State, Business Registration Division
Latest read
2026-09-28

North Dakota

Formation document
Articles of Organization
Formation fee
$135 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$50 source, read 2026-09-28 note
Report due
by November 15 each year; the first report is due in the year following the calendar year in which the LLC was first registered source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
North Dakota Secretary of State
Latest read
2026-09-28

Ohio

Formation document
Articles of Organization
Formation fee
$99 source, read 2026-09-28 note
Periodic report
No annual report required source, read 2026-09-28 note
Report fee
No report
Report due
No report
Annual tax
By rule: Commercial Activity Tax (CAT) source, read 2026-09-28 noteA general business tax, not an LLC-specific one: 0.26% of Ohio taxable gross receipts. For tax years 2025 and forward only businesses with more than $6 million a year in Ohio taxable gross receipts need to pay it; below that nothing is due and no registration is required. The annual minimum tax ended in 2024.
Tax due
quarterly returns once registered; registration is required within 30 days of exceeding the $6 million threshold source, read 2026-09-28
Publication
not read
Filing office
Ohio Secretary of State, Business Services
Latest read
2026-09-28

Oklahoma

Formation document
Articles of Organization
Formation fee
$100 source, read 2026-09-28 note
Periodic report
Annual Certificate, every year
Report fee
$25 source, read 2026-09-28 note
Report due
each year on the company's anniversary date source, read 2026-09-28
Annual tax
Franchise Tax (eliminated): does not apply source, read 2026-09-28 noteThe page says: “Oklahoma's franchise tax has been eliminated as part of a comprehensive tax reform plan.”
Tax due
Does not apply
Publication
not read
Filing office
Oklahoma Secretary of State, Business Filing Department
Latest read
2026-09-28

Oregon

Formation document
Articles of Organization
Formation fee
$100 source, read 2026-09-28 note
Periodic report
Annual Report (Renewal), every year
Report fee
$100 source, read 2026-09-28 note
Report due
every year on the anniversary date of the original filing; the renewal notice goes out about 45 days before source, read 2026-09-28
Annual tax
$150 — conditional, Partnership minimum tax source, read 2026-09-28 noteOwed by a partnership that is doing business in Oregon and is required to file a partnership return (Form OR-65); an LLC taxed as a partnership files that return. The Department of Revenue pages read do not state a minimum tax for a single-member LLC treated as a disregarded entity. An LLC that elects corporate taxation falls under the corporation excise tax rules instead.
Tax due
March 15 for calendar-year filers; otherwise the 15th day of the third month after the end of the fiscal or short year source, read 2026-09-28
Publication
not read
Filing office
Oregon Secretary of State, Corporation Division
Latest read
2026-09-28

Pennsylvania

Formation document
Certificate of Organization
Formation fee
$125 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$7 source, read 2026-09-28 note
Report due
filed between January 1 and September 30 each year (the LLC window); the requirement began in calendar year 2025 source, read 2026-09-28
Annual tax
Capital Stock/Foreign Franchise Tax (eliminated): does not apply source, read 2026-09-28 noteThe page says: “The Capital Stock/Foreign Franchise tax has been eliminated for tax years beginning January 1, 2016 and after.”
Tax due
Does not apply
Publication
Not required. The page says: “No advertising is required when forming a domestic limited liability company.” source, read 2026-09-28
Filing office
Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations
Latest read
2026-09-28

Rhode Island

Formation document
Articles of Organization
Formation fee
$150 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$50 source, read 2026-09-28 note
Report due
filed between February 1 and May 1 each year, starting the calendar year after the LLC registers source, read 2026-09-28
Annual tax
$400, Annual charge (minimum tax), Rhode Island Division of Taxation source, read 2026-09-28 note
Tax due
by March 15 each year with Form RI-1065 for an LLC treated as a pass-through entity (or Form RI-1120S if treated as an S corporation); by April 15 with Form RI-1120C if treated as a corporation source, read 2026-09-28
Publication
not read
Filing office
Rhode Island Department of State, Business Services Division
Latest read
2026-09-28

South Carolina

Formation document
Articles of Organization
Formation fee
$110 source, read 2026-09-28 note
Periodic report
No annual report required source, read 2026-09-28 note
Report fee
No report
Report due
No report
Annual tax
Corporate License Fee: does not apply source, read 2026-09-28 noteThe page says: “not subject to the annual report or the License Fee: A Limited Liability Company (LLC) not taxed as a corporation”
Tax due
Does not apply
Publication
not read
Filing office
South Carolina Secretary of State, Business Filings Division
Latest read
2026-09-28

Tennessee

Formation document
Articles of Organization
Formation fee
from $300 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
from $300 source, read 2026-09-28 note
Report due
on or before the first day of the fourth month following the close of the LLC's fiscal year (April 1 for an LLC whose fiscal year ends in December) source, read 2026-09-28
Annual tax
By rule: Franchise and Excise Tax source, read 2026-09-28 noteFranchise tax: 0.25% of Tennessee net worth, minimum $100, payable whether the company is active or inactive. Excise tax: 6.5% of Tennessee taxable income. Both are paid to the Department of Revenue, separately from the Secretary of State's annual report fee.
Tax due
by the 15th day of the fourth month following the close of the books and records (April 15 for a calendar-year business) source, read 2026-09-28
Publication
not read
Filing office
Tennessee Secretary of State, Division of Business and Charitable Organizations
Latest read
2026-09-28

Texas

Formation document
Certificate of Formation (Form 205)
Formation fee
$300 source, read 2026-09-30 note
Periodic report
Public Information Report (filed with the Comptroller as part of the annual franchise tax report), every year
Report fee
fee not read note
Report due
by May 15 each year (next business day if May 15 is a weekend or holiday) source, read 2026-09-28
Annual tax
By rule: Franchise Tax source, read 2026-09-28 noteA privilege tax on margin. For report years 2026 and 2027 the Comptroller's table gives: No Tax Due Threshold $2,650,000 (annualized total revenue); rate 0.375% for retail or wholesale, 0.75% for others; EZ Computation rate 0.331% for total revenue up to $20 million. An entity at or below the threshold owes no tax but must still file the information report.
Tax due
by May 15 each year (next business day if May 15 is a weekend or holiday) source, read 2026-09-28
Publication
Not required. The page says: “Do I need to publish a notice before incorporating a business? No.” source, read 2026-09-28
Filing office
Texas Secretary of State, Business and Public Filings Division
Latest read
2026-09-30

Utah

Formation document
Certificate of Organization
Formation fee
$59 source, read 2026-09-28 note
Periodic report
Annual Report / Renewal, every year
Report fee
$18 source, read 2026-09-28 note
Report due
one year from the date of registration and annually thereafter (the entity's anniversary date); the renewal period opens 60 days before it source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Utah Division of Corporations and Commercial Code (Department of Commerce)
Latest read
2026-09-28

Vermont

Formation document
Articles of Organization
Formation fee
$155 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$45 source, read 2026-09-28 note
Report due
within the first three months following the fiscal year end on record (by March 31 for an LLC whose fiscal year ends December 31) source, read 2026-09-28
Annual tax
$250 — conditional, Business Entity Income Tax (minimum entity tax) source, read 2026-09-28 noteThe $250 is a MINIMUM, paid with the Business Income Tax Return (form BI-471 or BI-476). The Department of Taxes says the tax applies to LLCs that elect to be taxed as partnerships or S-corporations; income otherwise passes through to the members. The page does not say how a single-member LLC disregarded for federal tax is treated.
Tax due
on the date established for filing under the Internal Revenue Code source, read 2026-09-28
Publication
not read
Filing office
Vermont Secretary of State, Business Services Division
Latest read
2026-09-28

Virginia

Formation document
Articles of Organization (Form LLC1011)
Formation fee
$100 source, read 2026-09-28 note
Periodic report
not read note
Report fee
not read
Report due
not read
Annual tax
$50, Annual Registration Fee source, read 2026-09-28 note
Tax due
by the last day of the month in which the LLC was organized, each year after the year of formation source, read 2026-09-28
Publication
not read
Filing office
Virginia State Corporation Commission, Clerk's Office
Latest read
2026-09-28

Washington

Formation document
Certificate of Formation
Formation fee
$180 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$70 source, read 2026-09-28 note
Report due
by the last day of the month in which the business was first formed (its expiration date); can be filed up to 180 days before source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Washington Secretary of State, Corporations and Charities Division
Latest read
2026-09-28

West Virginia

Formation document
Articles of Organization (Form LLD-1)
Formation fee
$100 source, read 2026-09-28 note
Periodic report
Annual Report, every year
Report fee
$25 source, read 2026-09-28 pages disagree
Report due
between January 1 and June 30 of each year following the calendar year in which the business was registered source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
West Virginia Secretary of State, Business and Licensing Division
Latest read
2026-09-28

Wisconsin

Formation document
Articles of Organization (Form 502)
Formation fee
$130 source, read 2026-09-28 note
Periodic report
Annual Report (Form 5), every year
Report fee
$25 source, read 2026-09-28 note
Report due
by the last day of the calendar quarter in which the anniversary of organization falls (March 31, June 30, September 30 or December 31), each year after the year of organization source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services
Latest read
2026-09-28

Wyoming

Formation document
Articles of Organization
Formation fee
$100 source, read 2026-09-28 note
Periodic report
Annual Report (annual report license tax), every year
Report fee
from $60 source, read 2026-09-28 note
Report due
on the first day of the anniversary month of formation, every year source, read 2026-09-28
Annual tax
not read note
Tax due
not read
Publication
not read
Filing office
Wyoming Secretary of State, Business Division
Latest read
2026-09-28

What is compared

The rows are the same for every jurisdiction: the name of the formation document and its filing fee, the periodic report with how often it is filed, the report fee, when the report is due, the annual tax and when it is due, whether formation must be published, the filing office, and the latest date a page was read. There are 51 jurisdictions to pick from, which is every one that has been read so far.

The picker holds at most four, because a fifth column does not fit a phone or a printed page. Remove one to add another. Where a cell says not read, no official page stating that value was read, so the cell cannot be compared with a number: it is not a zero. Where the annual tax says "By rule", the amount depends on something about the company, such as its income or the number of its owners, and the rule is printed in the cell.

What a comparison cannot tell you

The cheapest filing fee is not the cheapest place to run a company. A company formed in one state and doing business in another usually has to register in the second state as well, and pay there too. That is a question for the states' own pages and for a professional. The rankings put every jurisdiction in order on one measure at a time, and the due dates page sets the report dates out by month.

Fees change. The state's own page is the authority: open the source link beside a figure before you file or pay. This desk is a reading of public pages. It is not legal advice and it is not tax advice.