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LLC registration by state

Which state should you form an LLC in?

A comparison of registration fees and annual fees across the 50 states + Washington DC. For immigrants, non-residents, and freelancers — we choose a state to fit your business and taxes.

Help me choose a state

How to choose a state to form an LLC?

The main principle: if you physically live and work in the USA, register your LLC in the state where you live. This avoids the need to register a foreign LLC a second time (which doubles fees and compliance). For example, if you live in Illinois → form an Illinois LLC, not a Delaware one. For non-residents and online businesses with no US presence, you have freedom of choice. The most popular states for foreign owners are Wyoming (cheap, anonymity), Delaware (the standard for tech startups and venture capital), and Florida (no state income tax). What to avoid: California ($800/year minimum franchise tax even for an empty LLC), New York ($1,500-2,500 publication requirement in the first year), Massachusetts ($500 + $500/year). These states only make sense if you actually work there. Looking for a cheap and simple state? Wyoming, Kentucky, Missouri, and Montana — filing fees from $35-100 and minimal annual fees.
Looking for tax information by state?
Income tax, sales tax, property tax across 50 states → /states
Popular States

Where to Register Your Company

WY
Best for: privacy and protection

Wyoming

Low fees, anonymous LLCs

Filing requirements
$100
Annual fee
$60
DE
Best for: investors and startups

Delaware

Most developed corporate legal system

Filing requirements
$90
Annual fee
$300
FL
Best for: small business

Florida

No personal income tax

Filing requirements
$125
Annual fee
$138
TX
Best for: e-commerce and freelance

Texas

No personal income tax

Filing requirements
$300
Annual fee
$0
Comparison

State Comparison

Choose the best state for your business

State State filing fee Annual Processing time Turnkey service Notes
Alabama(AL)$200$50/yr7 days$299Annual Report required
Alaska(AK)$250$100/yr10 days$299Biennial Report
Arizona(AZ)$50$0/yr14 days$299No Annual Report fee
Arkansas(AR)$45$150/yr3 days$299Annual Franchise Tax
California(CA)$70$800/yr5 days$349Min. $800/yr franchise tax
Colorado(CO)$50$10/yr1 days$299Very low annual fee
Connecticut(CT)$120$80/yr5 days$299Annual Report required
Delaware(DE)$110$300/yr3 days$349Popular for privacy
Florida(FL)$125$138/yr3 days$299No state income tax
Georgia(GA)$110$50/yr7 days$299Annual registration $60 (вкл. $10 service charge)
Hawaii(HI)$51$15/yr5 days$299Вкл. $1 State Archives fee
Idaho(ID)$100$0/yr3 days$299No Annual Report fee
Illinois(IL)$150$75/yr10 days$299Annual Report required
Indiana(IN)$95$50/yr5 days$299Biennial Report
Iowa(IA)$50$60/yr5 days$299Biennial Report
Kansas(KS)$85$55/yr3 days$299Пошлина снижена с 27.02.2026
Kentucky(KY)$40$15/yr3 days$299Very affordable
Louisiana(LA)$100$30/yr3 days$299Annual Report required
Maine(ME)$175$85/yr5 days$299Annual Report required
Maryland(MD)$100$300/yr7 days$299Annual Report + tax
Massachusetts(MA)$500$500/yr5 days$349High fees
Michigan(MI)$50$25/yr5 days$299Annual Statement
Minnesota(MN)$155$0/yr5 days$299No Annual Report fee
Mississippi(MS)$50$0/yr3 days$299No Annual Report fee
Missouri(MO)$50$0/yr5 days$299No Annual Report fee
Montana(MT)$35$20/yr3 days$299Very affordable
Nebraska(NE)$100$13/yr5 days$299Biennial Report
Nevada(NV)$425$350/yr1 days$349Articles $75 + Initial List $150 + Business License $200
New Hampshire(NH)$100$100/yr5 days$299Annual Report required
New Jersey(NJ)$125$75/yr3 days$299Annual Report required
New Mexico(NM)$50$0/yr3 days$299No annual report fee
New York(NY)$200$9/yr7 days$399Publication requirement ~$1,000
North Carolina(NC)$125$200/yr5 days$299Annual Report required
North Dakota(ND)$135$50/yr3 days$299Annual Report required
Ohio(OH)$99$0/yr3 days$299No Annual Report fee
Oklahoma(OK)$100$25/yr3 days$299Annual Certificate
Oregon(OR)$100$100/yr3 days$299Annual Report required
Pennsylvania(PA)$125$7/yr7 days$299Decennial Report
Rhode Island(RI)$150$50/yr5 days$299Annual Report required
South Carolina(SC)$110$0/yr5 days$299No Annual Report fee
South Dakota(SD)$150$50/yr1 days$299No state income tax
Tennessee(TN)$300$300/yr3 days$299Min. $300 annual fee
Texas(TX)$300$0/yr3 days$299No state income tax
Utah(UT)$54$18/yr1 days$299Very affordable
Vermont(VT)$155$35/yr3 days$299Annual Report required
Virginia(VA)$100$50/yr1 days$299Annual Registration
Washington(WA)$200$60/yr3 days$299Annual Report required
Washington D.C.(DC)$99$150/yr5 days$349Biennial report $300 (=$150/yr)
West Virginia(WV)$101$25/yr3 days$299Incl. $1 portal fee
Wisconsin(WI)$131$25/yr5 days$299Онлайн $131, по почте $170
Wyoming(WY)$100$60/yr1 days$299Strong privacy laws

* Data current as of 2025. Verify exact costs with a specialist.

Frequently asked questions — choosing a state for an LLC

Which state to form in, whether Delaware or Wyoming is better, whether you can change states — the top questions about choosing a state of registration

It depends on where you physically live. If you're in the USA, form your LLC in the state where you live (to avoid double registration as a foreign LLC). For non-residents: Wyoming (privacy, cheap — $100 + $60/year), Delaware (the standard for tech startups and venture capital — $90 + $300/year franchise tax), Florida (no state income tax — $125 + $138/year), Texas (no income tax — $300 + $0/year). Avoid California ($800/year minimum) and New York ($1,500-2,500 publication). We choose the exact state during a consultation, taking into account your tax obligations in your country of residence and the type of business.

Not sure which state to choose?

Book a consultation — in 30 minutes we'll choose the optimal state for your business, tax situation, and plans.

Kateryna Dzhevaga·IRS CAA · Authorized IRS e-file Provider·Federal practice (all 50 states)·EN · RU · UK

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