Updated May 2026 All 50 States Ranked Official Secretary of State Data

Most Expensive States to Form an LLC (2026)

Massachusetts charges $500 to form an LLC. Montana charges $35. We compiled official filing fees from all 50 Secretary of State websites to show the full spectrum.

$500

Highest (Massachusetts)

$129

National average

$35

Lowest (Montana)

14×

Top vs. bottom spread

Top 10 Most Expensive States to Form an LLC

All 50 States — LLC Filing Fees Ranked Most to Least Expensive

#	State	Filing Fee	Annual Fee	Est. Year-1
1	Massachusetts	$500	$500	$500+
2	Nevada	$425	$350	$625+
3	Tennessee	$300	$300	$400+
4	Texas	$300	None	$300+
5	Alaska	$250	$100	$250+
6	Alabama	$200	$100	$200+
7	New York	$200	$9	$425+
8	Washington	$200	$60	$200+
9	Maine	$175	$85	$175+
10	Kansas	$160	$55	$160+
11	Minnesota	$155	None	$155+
12	Illinois	$150	$75	$150+
13	Rhode Island	$150	$50	$150+
14	South Dakota	$150	$50	$150+
15	North Dakota	$135	$50	$135+
16	Wisconsin	$130	$25	$130+
17	Florida	$125	$138	$125+
18	New Jersey	$125	$75	$125+
19	North Carolina	$125	$200	$125+
20	Pennsylvania	$125	$70	$125+
21	Vermont	$125	$35	$125+
22	Connecticut	$120	$80	$120+
23	South Carolina	$110	None	$110+
24	Georgia	$100	$50	$100+
25	Idaho	$100	None	$100+
26	Louisiana	$100	$30	$100+
27	Maryland	$100	$300	$100+
28	Nebraska	$100	$13	$200+
29	New Hampshire	$100	$100	$100+
30	Oklahoma	$100	$25	$100+
31	Oregon	$100	$100	$100+
32	Virginia	$100	$50	$100+
33	West Virginia	$100	$25	$100+
34	Wyoming	$100	$62	$100+
35	Ohio	$99	None	$99+
36	Indiana	$95	$31	$95+
37	Delaware	$90	$300	$90+
38	California	$70	$820	$870+
39	Utah	$54	$18	$54+
40	Arizona	$50	None	$150+
41	Colorado	$50	$10	$50+
42	Hawaii	$50	$15	$50+
43	Iowa	$50	$45	$50+
44	Michigan	$50	$25	$50+
45	Mississippi	$50	None	$50+
46	Missouri	$50	None	$50+
47	New Mexico	$50	None	$50+
48	Arkansas	$45	$150	$45+
49	Kentucky	$40	$15	$40+
50	Montana	$35	$15	$35+

Year-1 estimate = filing fee + publication cost (where required) + franchise tax (where applicable). Does not include registered agent fees ($50–$150/yr) or attorney fees. Data sourced from official Secretary of State websites.

Why Does the Filing Fee Vary So Much?

LLC filing fees are set entirely by state legislatures — there is no federal baseline. Each state decides independently what to charge, and the variation is dramatic: from $35 in Montana to $500 in Massachusetts. There is no clear correlation between high filing fees and better business environment or legal protections.

Some states like New York add a mandatory publication requirement ($1,000–$2,000 in most counties) on top of an already substantial filing fee, making year-1 LLC formation costs potentially $2,000+. Others like New Mexico charge a low filing fee with no annual report requirement, making them extremely cost-effective over a multi-year period.

The "best state to form an LLC" depends on where you actually do business, your privacy needs, and your tax situation — not just the filing fee. For most small businesses operating in one state, forming in that state is the correct choice regardless of fee.

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Frequently Asked Questions

What is the most expensive state to form an LLC?

Massachusetts has the highest LLC filing fee at $500 as of 2026. Other high-cost states include Nevada ($425), Tennessee ($300), Texas ($300). Note that year-1 total cost can be even higher — factor in annual report fees, franchise taxes, and any mandatory publication requirements when comparing states.

Why is Massachusetts so expensive to form an LLC?

Massachusetts sets its LLC filing fee by statute and has not significantly reformed its business filing fee structure in decades. The $500 fee applies to all LLC formations — there is no reduced fee for small businesses or startups. Massachusetts does not have a mandatory publication requirement (unlike New York), but its combination of a high filing fee and moderate annual report fee makes it consistently among the top 3 most expensive states to form an LLC.

Should I avoid forming an LLC in an expensive state?

If you actually operate your business in that state, you cannot easily avoid it — operating a foreign LLC (formed in another state) still requires registration in your home state and paying both states' fees. However, if your business is entirely online with no physical presence in the state, you may have legitimate options. Consult a business attorney before choosing a state for tax and legal reasons, not just filing fee savings.

What is the national average LLC filing fee?

The national average LLC filing fee across all 50 states is approximately $129. The gap between the most and least expensive states is substantial — Massachusetts's $500 is 14x Montana's $35 filing fee.

Which states are cheap for LLC formation?

The cheapest states for LLC formation include Montana ($35), Kentucky ($40), Arkansas ($45), New Mexico ($50), Missouri ($50). However, a low filing fee doesn't mean the cheapest overall — New Mexico has no annual report fee and a low filing fee, making it very cost-effective over time. Wyoming balances a moderate filing fee with strong privacy protections. See our <a href="/cheapest-states-to-form-llc/">cheapest states to form an LLC</a> guide for the full breakdown.