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 stateHow 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 protectionWyoming
Low fees, anonymous LLCs
Filing requirements
$100
Annual fee
$60
DE
Best for: investors and startupsDelaware
Most developed corporate legal system
Filing requirements
$90
Annual fee
$300
FL
Best for: small businessFlorida
No personal income tax
Filing requirements
$125
Annual fee
$138
TX
Best for: e-commerce and freelanceTexas
No personal income tax
Filing requirements
$300
Annual fee
$0
Comparison
State Comparison
Choose the best state for your business
| State | Reporting | Annual | business.table.col_processing | business.table.col_my_service | Notes |
|---|---|---|---|---|---|
| Alabama(AL) | $200 | $50/yr | 7 business.table.days | $299 | Annual Report required |
| Alaska(AK) | $250 | $100/yr | 10 business.table.days | $299 | Biennial Report |
| Arizona(AZ) | $50 | $0/yr | 14 business.table.days | $299 | No Annual Report fee |
| Arkansas(AR) | $45 | $150/yr | 3 business.table.days | $299 | Annual Franchise Tax |
| California(CA) | $70 | $800/yr | 5 business.table.days | $349 | Min. $800/yr franchise tax |
| Colorado(CO) | $50 | $10/yr | 1 business.table.days | $299 | Very low annual fee |
| Connecticut(CT) | $120 | $80/yr | 5 business.table.days | $299 | Annual Report required |
| Delaware(DE) | $110 | $300/yr | 3 business.table.days | $349 | Popular for privacy |
| Florida(FL) | $125 | $138/yr | 3 business.table.days | $299 | No state income tax |
| Georgia(GA) | $110 | $50/yr | 7 business.table.days | $299 | Annual registration $60 (вкл. $10 service charge) |
| Hawaii(HI) | $51 | $15/yr | 5 business.table.days | $299 | Вкл. $1 State Archives fee |
| Idaho(ID) | $100 | $0/yr | 3 business.table.days | $299 | No Annual Report fee |
| Illinois(IL) | $150 | $75/yr | 10 business.table.days | $299 | Annual Report required |
| Indiana(IN) | $95 | $50/yr | 5 business.table.days | $299 | Biennial Report |
| Iowa(IA) | $50 | $60/yr | 5 business.table.days | $299 | Biennial Report |
| Kansas(KS) | $85 | $55/yr | 3 business.table.days | $299 | Пошлина снижена с 27.02.2026 |
| Kentucky(KY) | $40 | $15/yr | 3 business.table.days | $299 | Very affordable |
| Louisiana(LA) | $100 | $30/yr | 3 business.table.days | $299 | Annual Report required |
| Maine(ME) | $175 | $85/yr | 5 business.table.days | $299 | Annual Report required |
| Maryland(MD) | $100 | $300/yr | 7 business.table.days | $299 | Annual Report + tax |
| Massachusetts(MA) | $500 | $500/yr | 5 business.table.days | $349 | High fees |
| Michigan(MI) | $50 | $25/yr | 5 business.table.days | $299 | Annual Statement |
| Minnesota(MN) | $155 | $0/yr | 5 business.table.days | $299 | No Annual Report fee |
| Mississippi(MS) | $50 | $0/yr | 3 business.table.days | $299 | No Annual Report fee |
| Missouri(MO) | $50 | $0/yr | 5 business.table.days | $299 | No Annual Report fee |
| Montana(MT) | $35 | $20/yr | 3 business.table.days | $299 | Very affordable |
| Nebraska(NE) | $100 | $13/yr | 5 business.table.days | $299 | Biennial Report |
| Nevada(NV) | $425 | $350/yr | 1 business.table.days | $349 | Articles $75 + Initial List $150 + Business License $200 |
| New Hampshire(NH) | $100 | $100/yr | 5 business.table.days | $299 | Annual Report required |
| New Jersey(NJ) | $125 | $75/yr | 3 business.table.days | $299 | Annual Report required |
| New Mexico(NM) | $50 | $0/yr | 3 business.table.days | $299 | No annual report fee |
| New York(NY) | $200 | $9/yr | 7 business.table.days | $399 | Publication requirement ~$1,000 |
| North Carolina(NC) | $125 | $200/yr | 5 business.table.days | $299 | Annual Report required |
| North Dakota(ND) | $135 | $50/yr | 3 business.table.days | $299 | Annual Report required |
| Ohio(OH) | $99 | $0/yr | 3 business.table.days | $299 | No Annual Report fee |
| Oklahoma(OK) | $100 | $25/yr | 3 business.table.days | $299 | Annual Certificate |
| Oregon(OR) | $100 | $100/yr | 3 business.table.days | $299 | Annual Report required |
| Pennsylvania(PA) | $125 | $7/yr | 7 business.table.days | $299 | Decennial Report |
| Rhode Island(RI) | $150 | $50/yr | 5 business.table.days | $299 | Annual Report required |
| South Carolina(SC) | $110 | $0/yr | 5 business.table.days | $299 | No Annual Report fee |
| South Dakota(SD) | $150 | $50/yr | 1 business.table.days | $299 | No state income tax |
| Tennessee(TN) | $300 | $300/yr | 3 business.table.days | $299 | Min. $300 annual fee |
| Texas(TX) | $300 | $0/yr | 3 business.table.days | $299 | No state income tax |
| Utah(UT) | $54 | $18/yr | 1 business.table.days | $299 | Very affordable |
| Vermont(VT) | $155 | $35/yr | 3 business.table.days | $299 | Annual Report required |
| Virginia(VA) | $100 | $50/yr | 1 business.table.days | $299 | Annual Registration |
| Washington(WA) | $200 | $60/yr | 3 business.table.days | $299 | Annual Report required |
| Washington D.C.(DC) | $99 | $150/yr | 5 business.table.days | $349 | Biennial report $300 (=$150/yr) |
| West Virginia(WV) | $101 | $25/yr | 3 business.table.days | $299 | Вкл. $1 портальный сбор |
| Wisconsin(WI) | $131 | $25/yr | 5 business.table.days | $299 | Онлайн $131, по почте $170 |
| Wyoming(WY) | $100 | $60/yr | 1 business.table.days | $299 | Strong 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