Compare two states

Pick any two US jurisdictions and jump straight to a side-by-side breakdown of fees, taxes, approval times, and compliance.

State A
State B
51 Jurisdictions covered
$129 Average filing fee
$339 Average Year 1 cost
1,275 State-vs-state comparisons

Core LLC topics

The questions every LLC filer has to answer, each with a dedicated deep-dive. Use the state guides below for jurisdiction-specific formation details.

How much does an LLC cost?

Formation fees, annual fees, franchise tax, and the hidden line items most guides skip. All 51 jurisdictions, sorted cheapest to most expensive.

Cost breakdown →

Single-member LLC

The default structure for solo business owners. Tax treatment, liability shield requirements, and the mistakes that cause piercing.

Solo LLC specifics →

LLC EIN: free in 15 minutes

How to get a federal EIN directly from the IRS, when you need one, and which third-party services are charging for nothing.

EIN application guide →

Operating agreement

The 12 clauses every operating agreement should include, the 4 states that legally require one, DIY vs attorney guidance.

Operating agreement pillar →

Registered agents for LLCs

What a registered agent is, whether to be your own, and a head-to-head of every major national RA service at 2026 prices.

Registered agent pillar →

LLC vs sole proprietorship

Liability, taxes, paperwork, and when a sole prop is enough. Written for someone deciding between the two.

Compare LLC vs sole prop →

LLC vs S-corp election

When electing S-corp tax treatment actually saves money, with concrete self-employment tax math at five income levels.

LLC vs S-corp →

Series LLC

The cell-based LLC structure used for real-estate portfolios and holding companies. 21 states allow it; here's when it makes sense.

Series LLC →

Anonymous LLC

The 4 US states where LLC ownership stays off the public record. What the Corporate Transparency Act did to anonymous LLCs in 2024.

Anonymous LLC pillar →

Holding company LLC

Parent-subsidiary structure for asset protection and multi-entity businesses. Best states and common setup mistakes.

Holding company →

LLC for rental property

When to put a rental in an LLC, the due-on-sale problem, transfer tax by state, landlord insurance and tax implications.

Rental property LLC →

Formation services compared

Bizee, Northwest, ZenBusiness, LegalZoom, and 11 more. Honest pricing, what the free tiers actually include.

15 services reviewed →

Dissolving an LLC

Fees, forms, tax clearance rules, and the order of operations for closing an LLC in every US state.

State-by-state dissolution →

Which state should you form in?

Most people asking that question already know the answer: form where you actually live and operate. The "form in Delaware or Wyoming to save on taxes" narrative works for a specific, narrow set of situations. For a home-state operating business, it makes things more expensive, not less, because your home state still requires a foreign LLC registration and collects its own annual fee on top of whatever the other state charges.

The non-resident formation plays are real but niche. They fit online-only businesses with no single physical state, real-estate holding entities, passive investment vehicles, and non-US founders who need a US tax and banking home. If you fall into one of those buckets, Wyoming, New Mexico, and Delaware are the usual short-list. The Delaware vs Wyoming compare walks through the full trade-off.

The five decisions every LLC filer makes

  1. Which state to form in

    Home state is right for about 90% of small operators. See the state-by-state table below.

  2. Single-member or multi-member

    Determines the default federal tax treatment: disregarded entity for a single owner, partnership for multiple owners.

  3. Member-managed or manager-managed

    Member-managed is the default. Manager-managed lets passive investors hold interests without day-to-day control.

  4. Tax election

    LLCs default to pass-through. Elect S-corp if self-employment tax is meaningful, or C-corp if raising outside capital.

  5. Operating agreement

    Required by statute in California, Maine, Missouri, and New York. Strongly recommended everywhere else.

Traps to watch for

Publication requirement

New York (typically $200 to $1,800 depending on county), Arizona (except Maricopa and Pima counties), and Nebraska require new LLCs to publish formation notices in approved newspapers. Budget for it before you file, not after.

Franchise tax on pass-through LLCs

California ($800 minimum), Rhode Island ($400), Delaware ($300 flat), Kentucky ($175 LLET), and Tennessee ($100 plus excise) impose entity-level taxes on default pass-through LLCs, not just C-corp electors.

Required operating agreement

California, Maine, Missouri, and New York statutorily require LLCs to adopt a written operating agreement. Everywhere else it's optional (and you still want one).

The foreign-LLC trap

Forming in Wyoming while you live and operate in Georgia means registering the LLC as a foreign LLC in Georgia too. You pay Wyoming's annual fee plus Georgia's registration fee and annual report, and your Georgia income tax still applies. The "form elsewhere to save" math rarely works for operators.

Best states for specific use cases

Cheapest to form

  1. Montana ($35)
  2. Kentucky ($40)
  3. Arizona ($50)
  4. Arkansas ($50)
  5. Colorado ($50)
  6. Iowa ($50)

Cheapest ongoing cost

  1. Alabama ($100/yr)
  2. Arizona ($100/yr)
  3. Idaho ($100/yr)
  4. Minnesota ($100/yr)
  5. Mississippi ($100/yr)
  6. Missouri ($100/yr)

Fastest online approval

  1. Alaska (1 business day)
  2. Colorado (1 business day)
  3. Indiana (1 business day)
  4. Iowa (1 business day)
  5. Kansas (1 business day)
  6. Kentucky (1 business day)

Most expensive ongoing

  1. California ($910/yr)
  2. Massachusetts ($600/yr)
  3. Rhode Island ($550/yr)
  4. District of Columbia ($500/yr)
  5. Tennessee ($500/yr)

Every state, side by side

Alphabetical order. Filing fee is the one-time state fee. "Annual tax / report" is what you owe every year (report fee or flat annual tax, whichever applies). "Approval" is typical online turnaround. Franchise tax column shows the minimum where it applies to pass-through LLCs.

State Filing fee Annual tax / report Approval Franchise tax Publication
Alabama $200 None 3d online Yes No
Alaska $250 $100 1d online No No
Arizona $50 None 14d online No Required
Arkansas $50 $150 2d online $150 No
California $70 $20 8d online $800 No
Colorado $50 $25 1d online No No
Connecticut $120 $80 5d online No No
Delaware $110 $300 10d online $300 No
District of Columbia $99 $300 5d online $250 No
Florida $125 $139 7d online No No
Georgia $100 $50 7d online No No
Hawaii $51 $15 5d online No No
Idaho $100 None 7d online No No
Illinois $150 $75 10d online No No
Indiana $95 $32 1d online No No
Iowa $50 $30 1d online No No
Kansas $85 $90 1d online No No
Kentucky $40 $15 1d online $175 No
Louisiana $100 $30 5d online No No
Maine $175 $85 Varies No No
Maryland $150 $300 10d online No No
Massachusetts $500 $500 2d online No No
Michigan $50 $25 7d online No No
Minnesota $155 None 1d online No No
Mississippi $50 None 2d online No No
Missouri $50 None 1d online No No
Montana $35 None 5d online No No
Nebraska $100 $25 3d online No Required
Nevada $425 $350 2d online No No
New Hampshire $100 $100 10d online No No
New Jersey $125 $75 3d online No No
New Mexico $50 None 3d online No No
New York $200 $9 3d online $25 Required
North Carolina $125 $200 3d online No No
North Dakota $135 $50 5d online No No
Ohio $99 None 5d online No No
Oklahoma $100 $25 2d online No No
Oregon $100 $100 3d online No No
Pennsylvania $125 $7 3d online No No
Rhode Island $150 $50 2d online $400 No
South Carolina $110 None 2d online No No
South Dakota $150 $55 1d online No No
Tennessee $300 $300 1d online $100 No
Texas $300 None 13d online Yes No
Utah $59 $18 2d online No No
Vermont $155 $45 3d online No No
Virginia $100 $50 5d online No No
Washington $180 $70 5d online No No
West Virginia $100 $25 5d online No No
Wisconsin $130 $25 1d online No No
Wyoming $100 $60 1d online No No

Popular state-vs-state comparisons

The questions people search for most. Every pair of states has a compare page; these are the ones with the highest decision-value for most filers.

Before you file, handle these too

  • Choose a name. Check the state's business entity search to make sure your desired name is available. Most states require an LLC designator at the end ("LLC" or "Limited Liability Company").
  • Line up a registered agent. You need a physical street address in the state. If you live there, you can be your own; otherwise, use a commercial agent for $50 to $125 per year.
  • Draft an operating agreement. Required in four states, strongly recommended in the rest. It governs ownership percentages, profit splits, management, buy-sell terms, and dissolution.
  • Get an EIN. Free from the IRS. Required for multi-member LLCs, for anyone with employees, and practically required by any bank to open a business account.
  • Open a business bank account. Keeps personal and business finances separate. The "piercing the corporate veil" case law treats commingled funds as one of the strongest signals that an LLC's liability shield should be ignored.
  • Check state-level licensing. Your LLC registration isn't a business license. Many professions and industries (contractors, food service, rideshare, real estate, healthcare) require separate state or local permits.

Prefer to use a formation service?

If you would rather have a company handle the filing, pick a registered agent, and bundle compliance reminders, we've reviewed every major US formation service side-by-side. The review pages surface what the sales funnels tend to bury: the year-2 registered agent renewal price, what the free tiers actually include, and how "$0 formation" turns into $169 once you add the EIN and operating agreement most filers need.

Open the LLC formation services guide →

Frequently Asked Questions

  • How much does it cost to form an LLC in the US in 2026?

    Filing fees range from $35 in Montana to $500 in Massachusetts, with a national average of about $129. Most people also pay $50 to $125 per year for a commercial registered agent. Expect a Year 1 total between $150 and $1,500 depending on the state and whether the state imposes a franchise tax on top of the formation fee.

  • Should I form my LLC in Delaware or Wyoming instead of my home state?

    For most home-state operators, no. The moment your Delaware or Wyoming LLC transacts business in your home state, your home state requires you to register as a foreign LLC there, and you pay both states' annual fees. The classic use case for non-resident formation is a business with no physical presence in any state: online-only services, holding entities, or non-US founders. See the Delaware vs Wyoming compare for the full trade-off.

  • How long does it take to form an LLC?

    Online filings clear in 1 to 3 business days in most states that offer online filing. States that remain mail-only (like Maine) take 3 to 6 weeks. Expedited tiers are offered in about 30 states and cost $25 to $1,000 depending on how fast you need it. Delaware ranges from 24-hour ($50) to 1-hour ($1,000) service.

  • Do I need a lawyer to form an LLC?

    No. LLC formation is a form-filing exercise, not a legal representation matter. The state's website takes your payment directly. A lawyer is worth it when your situation is complex: multiple members with unequal contributions, raising outside capital, operating in regulated industries, or structuring a multi-entity setup. For a single-member LLC running a normal operating business, you can file it yourself.

  • Do I need an operating agreement?

    California, Maine, Missouri, and New York require LLCs to adopt a written operating agreement by statute. Every other state treats it as strongly recommended rather than required. Without one, your state's default LLC rules apply, which are often not what you want for anything beyond a single-member operating business.

  • What is a registered agent and can I be my own?

    A registered agent is a person or company designated to receive legal and tax documents on behalf of the LLC. The agent must have a physical street address in the state where the LLC is formed (and in every state where the LLC is registered as foreign). You can serve as your own registered agent if you live in the state; most non-resident formations use a commercial agent for $50 to $125 per year.

  • Do I need an EIN?

    If your LLC has more than one member, has employees, or elects to be taxed as a corporation, yes. Single-member LLCs with no employees technically don't need one for federal tax (they use the owner's SSN), but most banks require an EIN to open a business bank account. EIN applications are free through the IRS; never pay a third-party service to get one.

  • What states have no annual report for LLCs?

    Alabama, Arizona, Missouri, New Mexico, Ohio, and South Carolina do not require LLCs to file an annual report. Delaware has no annual report either, but charges a flat $300 annual LLC tax that functions as the same compliance obligation.

All state-vs-state comparisons

Every US jurisdiction paired with every other. Filter by state name to narrow the list; each section shows that state compared to all 50 others.

51 anchor states ยท 2550 total compare links (1,275 unique pairs, each appearing twice in this index)

Alabama comparisons

Alaska comparisons

Arizona comparisons

Arkansas comparisons

California comparisons

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Connecticut comparisons

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District of Columbia comparisons

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Idaho comparisons

Illinois comparisons

Indiana comparisons

Iowa comparisons

Kansas comparisons

Kentucky comparisons

Louisiana comparisons

Maine comparisons

Maryland comparisons

Massachusetts comparisons

Michigan comparisons

Minnesota comparisons

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Missouri comparisons

Montana comparisons

Nebraska comparisons

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Rhode Island comparisons

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West Virginia comparisons

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Wyoming comparisons