2026-08-23
Coste de una LLC por estado
Constituir una LLC cuesta 50 $ en Arizona y 1.000 $ en Massachusetts, y la diferencia que de verdad importa llega después: California cobra 70 $ por abrir la puerta y 810 $ cada año que la mantienes. Aquí están la tasa de constitución, la del informe, su frecuencia y el impuesto estatal aparte para los 50 estados y DC, cada dato sacado del organismo que lo cobra.
La versión corta
- Primer año más barato: Arizona, con 50 US$ y nada que pagar después.
- Primer año más caro: Massachusetts, con 1000 US$, donde el informe anual cuesta lo mismo que la constitución.
- Mediana del primer año entre las 51 jurisdicciones: 175 US$.
- 10 jurisdicciones no cobran nada recurrente una vez que la LLC existe.
El coste recurrente, las doce peores
Los informes bienales se dividen entre dos para que comparen con los anuales. La barra de California son los 800 $ del franchise tax más 10 $ de informe anualizado; la tasa de constitución no entra en el gráfico porque solo se paga una vez.
Todos los estados y DC
| Estado | Constitución | Informe | Frecuencia | Impuesto anual | Primer año | Al año después | Fuente |
|---|---|---|---|---|---|---|---|
| Arizona | 50 US$ | · | Sin informe | · | 50 US$ | 0 US$ | Oficial |
| Mississippi | 50 US$ | · | Anual | · | 50 US$ | 0 US$ | Oficial |
| Missouri | 50 US$ | · | Sin informe | · | 50 US$ | 0 US$ | Oficial |
| New Mexico | 50 US$ | · | Sin informe | · | 50 US$ | 0 US$ | Oficial |
| Kentucky | 40 US$ | 15 US$ | Anual | · | 55 US$ | 15 US$ | Oficial |
| Montana | 35 US$ | 20 US$ | Anual | · | 55 US$ | 20 US$ | Oficial |
| Hawaii | 50 US$ | 15 US$ | Anual | · | 65 US$ | 15 US$ | Oficial |
| Colorado | 50 US$ | 25 US$ | Anual | · | 75 US$ | 25 US$ | Oficial |
| Michigan | 50 US$ | 25 US$ | Anual | · | 75 US$ | 25 US$ | Oficial |
| Utah | 59 US$ | 18 US$ | Anual | · | 77 US$ | 18 US$ | Oficial |
| Iowa | 50 US$ | 30 US$ | Cada 2 años | · | 80 US$ | 15 US$ | Oficial |
| Ohio | 99 US$ | · | Sin informe | · | 99 US$ | 0 US$ | Oficial |
| Idaho | 100 US$ | · | Anual | · | 100 US$ | 0 US$ | Oficial |
| South Carolina | 110 US$ | · | Sin informe | · | 110 US$ | 0 US$ | Oficial |
| Nebraska | 100 US$ | 25 US$ | Cada 2 años | · | 125 US$ | 13 US$ | Oficial |
| Oklahoma | 100 US$ | 25 US$ | Anual | · | 125 US$ | 25 US$ | Oficial |
| West Virginia | 100 US$ | 25 US$ | Anual | · | 125 US$ | 25 US$ | Oficial |
| Indiana | 95 US$ | 32 US$ | Cada 2 años | · | 127 US$ | 16 US$ | Oficial |
| Pennsylvania | 125 US$ | 7 US$ | Anual | · | 132 US$ | 7 US$ | Oficial |
| Louisiana | 105 US$ | 35 US$ | Anual | · | 140 US$ | 35 US$ | Oficial |
| Virginia | 100 US$ | 50 US$ | Anual | · | 150 US$ | 50 US$ | Oficial |
| Minnesota | 155 US$ | · | Anual | · | 155 US$ | 0 US$ | Oficial |
| Wisconsin | 130 US$ | 25 US$ | Anual | · | 155 US$ | 25 US$ | Oficial |
| Wyoming | 100 US$ | 60 US$ | Anual | · | 160 US$ | 60 US$ | Oficial |
| Georgia | 110 US$ | 60 US$ | Anual | · | 170 US$ | 60 US$ | Oficial |
| New Jersey | 100 US$ | 75 US$ | Anual | · | 175 US$ | 75 US$ | Oficial |
| North Dakota | 135 US$ | 50 US$ | Anual | · | 185 US$ | 50 US$ | Oficial |
| Arkansas | 45 US$ | 150 US$ | Anual | · | 195 US$ | 150 US$ | Oficial |
| Alabama | 200 US$ | · | Sin informe | · | 200 US$ | 0 US$ | Oficial |
| Connecticut | 120 US$ | 80 US$ | Anual | · | 200 US$ | 80 US$ | Oficial |
| New Hampshire | 100 US$ | 100 US$ | Anual | · | 200 US$ | 100 US$ | Oficial |
| Oregon | 100 US$ | 100 US$ | Anual | · | 200 US$ | 100 US$ | Oficial |
| South Dakota | 150 US$ | 55 US$ | Anual | · | 205 US$ | 55 US$ | Oficial |
| Kansas | 160 US$ | 50 US$ | Cada 2 años | · | 210 US$ | 25 US$ | Oficial |
| Illinois | 150 US$ | 75 US$ | Anual | · | 225 US$ | 75 US$ | Oficial |
| New York | 200 US$ | 9 US$ | Cada 2 años | 25 US$ | 234 US$ | 30 US$ | Oficial |
| Washington | 180 US$ | 70 US$ | Anual | · | 250 US$ | 70 US$ | Oficial |
| Maine | 175 US$ | 85 US$ | Anual | · | 260 US$ | 85 US$ | Oficial |
| Florida | 125 US$ | 139 US$ | Anual | · | 264 US$ | 139 US$ | Oficial |
| Texas | 300 US$ | · | Sin informe | · | 300 US$ | 0 US$ | Oficial |
| North Carolina | 125 US$ | 200 US$ | Anual | · | 325 US$ | 200 US$ | Oficial |
| Alaska | 250 US$ | 100 US$ | Cada 2 años | · | 350 US$ | 50 US$ | Oficial |
| District of Columbia | 99 US$ | 300 US$ | Cada 2 años | · | 399 US$ | 150 US$ | Oficial |
| Maryland | 100 US$ | 300 US$ | Anual | · | 400 US$ | 300 US$ | Oficial |
| Delaware | 110 US$ | · | Sin informe | 300 US$ | 410 US$ | 300 US$ | Oficial |
| Nevada | 75 US$ | 150 US$ | Anual | 200 US$ | 425 US$ | 350 US$ | Oficial |
| Vermont | 155 US$ | 45 US$ | Anual | 250 US$ | 450 US$ | 295 US$ | Oficial |
| Rhode Island | 150 US$ | 50 US$ | Anual | 400 US$ | 600 US$ | 450 US$ | Oficial |
| Tennessee | 300 US$ | 300 US$ | Anual | 100 US$ | 700 US$ | 400 US$ | Oficial |
| California | 70 US$ | 20 US$ | Cada 2 años | 800 US$ | 890 US$ | 810 US$ | Oficial |
| Massachusetts | 500 US$ | 500 US$ | Anual | · | 1000 US$ | 500 US$ | Oficial |
Cómo lo hemos hecho
Cada fila sale del organismo estatal que tramita la constitución, y de su departamento de hacienda cuando el impuesto recurrente lo gestiona otro. Las empresas de constitución solo sirvieron para localizar la página oficial y nunca se citan. Las tasas de constitución son la tarifa online estándar. Las del informe se muestran en su frecuencia real y se anualizan para el gráfico y la columna por año. La columna del primer año suma constitución, primer informe y primer año de impuesto, porque en casi todos los estados con informe el primero vence dentro del año uno.
No se cuentan: agente registrado, tramitación urgente, reserva de nombre, requisitos de publicación (condados de Nueva York y Arizona), licencias locales ni ningún impuesto sobre la renta. Los impuestos que en la práctica son cero para una LLC freelance corriente, como el umbral de Texas o la exención de Alabama por debajo de 100 $, se anotan como cero con el motivo en la nota del estado.
Las tasas cambian, y varias filas ya avisan de subidas programadas. Comprobado el 23-08-2026; confirma la tasa vigente en la página del estado antes de presentar y toma esto como comparación, no como asesoramiento legal ni fiscal.
Notas por estado
- Arizona: No annual/periodic report or franchise tax for LLCs. As of May 2025 the ACC adopted a periodic 'Attestation of Existence' confirmation requirement; no official fee amount found for it, so not reflected here.
- Mississippi: Certificate of Formation (F0100) $50, per official MS SOS fee schedule. Domestic LLC Annual Report (F0108) required every year (Jan 1-Apr 15) but carries $0 fee; foreign LLCs pay $250 to register and $250/year for their annual report.
- Missouri: Articles of Organization $50 online / $105 paper, per official MO SOS fee schedule (Ch. 347). Missouri LLCs have no annual/biennial report requirement (that applies only to corporations); Missouri has no corporate/LLC franchise tax (repealed 2016).
- New Mexico: Articles of Organization $50 (NMSA 1978 Sec. 53-19-63). New Mexico has no periodic/annual report requirement and no separate LLC franchise tax, one of the lowest-maintenance states.
- Kentucky: Articles of Organization $40 and Annual Report $15 (due Jan 1-Jun 30) confirmed directly from the official Kentucky Secretary of State fee page.
- Montana: Articles of Organization $35 (plus $50 per named series member for a series LLC). Standard annual report fee is $20 if filed by April 15 ($35 if late); the Secretary of State has an active waiver of the annual report fee for LLCs filing by April 15 for tax years 2024-2027 - this is a temporary administrative waiver, not a statutory $0.
- Hawaii: $50 Articles of Organization (Form LLC-1) fee confirmed directly from the official DCCA form-instructions PDF. $15 annual report fee (due last day of the calendar quarter containing the LLC's registration anniversary) confirmed via search of cca.hawaii.gov content; direct fetch of cca.hawaii.gov returned 403 (bot protection).
- Colorado: Periodic report fee rose from $10 to $25 effective July 1, 2024. No separate LLC franchise tax.
- Michigan: LARA charges a flat $50 for Articles of Organization and $25 for the Annual Statement (due Feb 15); fees fixed through 9/30/2027 (Public Acts 133-135 of 2023), then scheduled to drop to $15. Direct fetch of michigan.gov blocked (403); figures confirmed via strong, consistent multi-source corroboration.
- Utah: Certificate of Organization $59; annual report $18, due in the LLC's anniversary month, per the Division of Corporations FY2026 fee schedule (effective July 1, 2025). No separate state-level LLC franchise tax.
- Iowa: Certificate of Organization $50. Biennial Report (filed odd years) $30 online via Fast Track Filing, $45 by mail/in person. No separate IA LLC franchise tax. Direct fetch of sos.iowa.gov pages blocked (403); figures corroborated across multiple independent sources citing the official fee schedule.
- Ohio: Articles of Organization (Form 610) $99. Ohio does not require LLCs to file any annual/biennial report. The Commercial Activity Tax is a gross-receipts tax above a revenue threshold, not an LLC-specific flat fee. Direct fetch of ohiosos.gov returned 403; figures cross-verified across multiple sources.
- Idaho: Certificate of Organization is $100 online, $120 by mail (extra $20 mandatory paper-processing fee). Annual Report is required every year by the LLC's anniversary month but carries $0 fee. Direct PDF fetch redirected/404'd; figures corroborated by multiple sources citing the official SOS fee schedule.
- South Carolina: Articles of Organization $110 by mail; online filing via SOS Business Entities Online adds a $15 electronic records fee ($125 total). Default pass-through LLCs have no periodic report or state-level LLC tax; only LLCs electing corporate/S-corp taxation must file an annual report.
- Nebraska: Certificate of Organization $100 online, $110 in-office/paper. Biennial report due odd years by Apr 1: $25 online, $30 paper. No separate NE LLC franchise/entity tax.
- Oklahoma: Annual Certificate fee $25, due on the LLC's anniversary date, filed with the Secretary of State. Oklahoma's franchise tax was fully repealed effective tax year 2024 (HB 1039); LLCs were exempt from it even before repeal. In-person filings add a $25 same-day fee.
- West Virginia: Official WV SOS fee schedule PDF: Articles of Organization (Domestic LLC) $100 (online adds a $1 portal fee). Annual report fee $25 (due Jan 1-Jun 30). The $30 Business Registration Certificate (WV State Tax Dept.) is a one-time fee at formation, not recurring, so annualTax is 0.
- Indiana: Articles of Organization $95 online via INBiz ($100 by mail/in person). Business Entity Report (biennial) $32 online ($50 by mail). No separate IN LLC franchise tax. Direct fetch of inbiz.in.gov and in.gov/sos pages blocked (403); figures corroborated across multiple independent sources citing the official Secretary of State/INBiz fee schedule.
- Pennsylvania: Certificate of Organization $125 (waived for qualifying veterans/reservists). Act 122 of 2022 replaced the old decennial report with a $7 annual report due Sept 30, starting 2025 (2025-2026 filings in a no-penalty grace period).
- Louisiana: Online filing fee $105 (mail $100); annual report $35 online / $30 mail, filed via geauxBIZ. No separate LA LLC franchise/privilege tax. Note: fees increase under Act 921 effective 10/1/2026 to $125 (filing) and a flat $35 (annual report); current pre-increase figures corroborated via multiple sources citing the official SOS schedule.
- Virginia: Filed as Articles of Organization (LLC-1011) with the Virginia SCC via cis.scc.virginia.gov. $50 annual registration fee due each year by the last day of the LLC's formation anniversary month ($25 late penalty). No separate LLC franchise tax. Direct fetch of scc.virginia.gov returned 403; verified via search snippets sourced from the official domain plus corroborating summaries.
- Minnesota: Articles of Organization (Ch. 322C) $155 online/in-person, $135 by mail, per official MN SOS fee schedule. Annual Renewal is required every calendar year but carries $0 fee; a $45 reinstatement fee applies only if administratively dissolved for missing it.
- Wisconsin: Confirmed directly from the official DFI fees page: Articles of Organization $130 online / $170 by mail. Domestic LLC annual report $25 online / $40 by mail. No franchise tax applies to default pass-through LLCs.
- Wyoming: Official WY SOS fee schedule PDF (effective July 1, 2026): Articles of Organization $100 (online adds ~$3.75 convenience fee). Annual Report License Tax is $60 minimum or two-tenths of one mill on in-state assets, whichever is greater; this IS the annual report fee, not a separate franchise tax. Wyoming has no state income or franchise tax.
- Georgia: Articles of Organization $100 base + $10 service charge = $110 (same online via eCorp or by mail). Annual Registration $50 + $10 service charge = $60, due Jan 1-Apr 1. No separate GA LLC franchise tax.
- New Jersey: Certificate of Formation $100, confirmed directly on the official NJ Treasury Division of Revenue page (fee dropped from $125 to $100 effective July 1, 2026). Annual report $75, due LLC's anniversary month. NJ's Partnership Filing Fee ($150/owner, min $150) only applies to multi-member LLCs taxed as partnerships with 3+ owners and NJ-source income, so it is not counted as a fixed annualTax.
- North Dakota: Both figures confirmed directly on the official sos.nd.gov LLC fees page. Annual report due Nov 15, $50 late fee if missed. No separate ND franchise/LLC tax found.
- Arkansas: Filing fee is the online rate ($50 by mail). The $150 recurring fee is Arkansas's combined 'Annual LLC Franchise Tax Report' filed with the Secretary of State (due May 1); it functions as both report and franchise tax in one filing, so annualTax is left at 0 to avoid double counting.
- Alabama: No SOS-level annual/biennial report for LLCs. Alabama levies a Business Privilege Tax (AL Dept. of Revenue, based on net worth) but for tax years 2024+ there is a full exemption when tax due is $100 or less, so most small single-member LLCs owe $0; not counted as a fixed annualTax here.
- Connecticut: Certificate of Organization $120; Annual Report $80 (due Jan 1-Mar 31), both via CT Secretary of the State's business.ct.gov portal. No separate CT LLC franchise/entity tax.
- New Hampshire: Certificate of Formation $100 by mail ($102 online via NH QuickStart, small portal surcharge). Annual report $100, due Apr 1 ($50 late fee after). NH's Business Profits/Enterprise Taxes are income/receipts-based, not a flat mandatory annual fee, so annualTax is 0. Direct fetch of sos.nh.gov returned 403; figures cross-verified via multiple independent sources.
- Oregon: Both Articles of Organization and the annual report are $100 per the Secretary of State Business Registry fee schedule. No separate LLC franchise/entity tax (the Corporate Activity Tax only applies above $1M in Oregon commercial activity).
- South Dakota: Domestic Articles of Organization filed electronically $150 ($165 paper); annual report electronic $55 ($70 paper, increased from $50 effective July 1, 2025). South Dakota has no corporate/personal income tax and no franchise tax.
- Kansas: Articles of Organization $160 online, $165 by mail. Kansas replaced its annual report with a Biennial Information Report effective 2024: $50 online, $55 by mail, due by Apr 15. No separate KS LLC franchise tax. Direct fetch of sos.ks.gov returned a page-not-found response; figures corroborated across multiple independent sources citing the official Secretary of State fee schedule.
- Illinois: Articles of Organization $150; Annual Report $75, due before the first day of the LLC's anniversary month ($100 late penalty after 60 days). Series LLC uses a separate $400 fee. Direct fetch of ilsos.gov blocked (403 bot protection); figures corroborated across multiple independent sources citing the official Secretary of State fee schedule.
- New York: Articles of Organization $200 and Biennial Statement $9, both confirmed directly on official dos.ny.gov pages. annualTax reflects the separate IT-204-LL annual LLC filing fee (NY Dept. of Taxation and Finance): ranges $25-$4,500 based on prior-year NY-source gross income; $25 shown as the floor, LLCs with no NY-source income are exempt. NY also has a one-time LLC publication requirement (not recurring, can cost $500-$1,500+ by county) not included here.
- Washington: Online filing fee for Certificate of Formation is $180 (mail ~$200 plus expedite fees). Annual report fee recently increased to $70 (was $60), per WAC 434-112-085(7)/RCW 23.95.515 as codified by SHB 2248. No separate franchise tax; the B&O tax is a variable gross-receipts tax, not a flat annual fee. Direct fetch of sos.wa.gov returned 403; confirmed via search snippets citing the specific WAC/RCW sections.
- Maine: Maine offers no online formation filing; Certificate of Formation (MLLC-6) is $175 by mail/in-person (optional $50/$100 expedite). Annual report $85, due June 1. No separate ME LLC franchise tax.
- Florida: Articles of Organization is $100 filing fee + $25 mandatory registered agent designation fee = $125 total. Annual report $138.75, due Jan 1-May 1 ($400 late fee after May 1). dos.fl.gov blocked direct automated fetch (403 bot protection); figures corroborated across multiple sources citing the official Sunbiz/Division of Corporations fee schedule.
- Texas: Certificate of Formation $300 (card payments add 2.7% convenience fee); no periodic report requirement with the Secretary of State. The Comptroller requires an annual franchise tax report (incl. Public Information Report) by May 15, but for report years 2026-2027 entities with annualized total revenue at or below $2,650,000 owe $0 franchise tax, confirmed at comptroller.texas.gov/taxes/franchise.
- North Carolina: Both figures confirmed directly on the official sosnc.gov fee schedule. Annual report due Apr 15: $200 by paper, $203 online. NC franchise tax applies only to corporations, not LLCs.
- Alaska: Biennial report fee is $100 for domestic entities, $200 for foreign. Alaska also requires a general $50/year state business license for any entity doing business in-state, but that is not LLC-specific so it is not counted in annualTax.
- District of Columbia: Articles of Organization $99; Biennial Report $300 (due Apr 1 every 2 years, $100 late fee), per DC DLCP Corporations Division. No separate flat annual LLC tax; DC's income-based Unincorporated Business Franchise Tax is activity-dependent, not a fixed per-entity fee.
- Maryland: Filed with SDAT, not the SOS. $100 base filing fee for Articles of Organization ($50 optional expedite). Annual Report & Personal Property Return (Form 1) fee is $300, due April 15. 3% technology fee applies to card/PayPal payments.
- Delaware: Delaware LLCs file no annual report; instead pay a flat $300/year LLC tax to the Division of Corporations, due June 1 (https://corp.delaware.gov/frtax/). Fee schedule effective August 1, 2024.
- Nevada: Articles of Organization $75. Annual List of Managers/Members $150/yr. annualTax is the mandatory State Business License, $200/yr, administered by NV SOS alongside the Annual List (both required for good standing). Direct fetch of nvsos.gov blocked/empty (bot protection); figures cross-verified across multiple sources citing the official NV SOS fee schedule PDF.
- Vermont: Filing fee and annual report fee are the same online/mail (11 V.S.A. sections 4023/4033). Separate from the SOS report: VT Dept. of Taxes charges a $250/year minimum Business Entity Income Tax (tax.vermont.gov/business/business-entity-income-tax), confirmed annual, not biennial as some third-party sites state.
- Rhode Island: Articles of Organization (Form 400) $150 (online adds a $2.50 convenience fee); annual report to the Secretary of State $50, due Feb 1-May 1. Separately, RI Division of Taxation requires a minimum annual tax/charge of $400 (Form RI-1065), confirmed at tax.ri.gov.
- Tennessee: Articles of Organization and the annual report to the Secretary of State are both $50/member with a $300 minimum and $3,000 maximum, so a typical freelancer LLC pays $300 each. Separately, the Dept. of Revenue requires all SOS-registered LLCs to pay franchise & excise tax with a $100 minimum franchise tax regardless of activity, confirmed at tn.gov/revenue.
- California: Filing fee ($70) and biennial Statement of Information fee ($20, LLC-12) administered by CA SOS. Separate $800 annual minimum franchise tax administered by the CA Franchise Tax Board (https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html); an additional gross-receipts LLC fee applies above $250,000 in CA income.
- Massachusetts: Certificate of Organization and Annual Report are both $500 by mail; electronic/fax filing adds a mandatory $20 expedite fee ($520 total). Highest LLC fees of any US state; no separate franchise tax.