Guide

LLC annual report fees and franchise taxes by state

Written and reviewed by the Cost of Legal editorial team

Last reviewed: October 2026

Compare recurring LLC report fees, minimum taxes and income based charges in 10 states, with a realistic annual compliance budget.

9 min read · Updated October 2026

Educational estimates only. The figures on this page are general market research, not legal advice, and no attorney client relationship is created by using this site. Cost of Legal does not provide, broker or arrange legal services, and does not sell or pass on your details to anyone. Confirm current fees with the relevant government office or a licensed professional before you spend money.

Educational estimates only, not legal advice. We are not a law firm and do not provide, broker or arrange legal services.

The cost to keep an LLC open is not the same as its formation fee. Annual reports, franchise taxes, information statements and income related filing charges follow different rules. Some are paid every year, some every 2 years and some depend on income or assets. A table showing only the formation price can make a business look cheaper than it will actually be.

This comparison covers 10 states and separates report fees from taxes. It is a starting worksheet for a US founder, not a complete tax calculation. Domestic and foreign entities can have similar recurring obligations, and special activities create additional requirements. The business should check its actual state accounts and deadlines instead of relying on a formation company's renewal email as the only source.

Government fees and professional costs

Government fees: official amounts checked October 2026
Item	Cost	Scope
California minimum LLC tax	$800 yearly	Additional LLC fees can depend on California income; classification matters.
Texas Secretary of State annual LLC report	No separate annual SOS report fee	Franchise tax and public information requirements are separate.
New York biennial statement	$9 every 2 years	Some LLCs also owe an income based annual filing fee.
Florida annual LLC report	$138.75 yearly	Ordinary timely filing; late charges are separate.
Delaware LLC annual tax	$400 yearly	No Delaware LLC annual report; tax due by June 1 for prior year.
Wyoming annual report licence tax	$60 minimum yearly	Or the asset based calculation if higher.
Washington online annual report	$70 yearly	Profit entity online fee including processing.
Illinois annual LLC report	$75 yearly	Standard annual report, excluding expedited handling.
Pennsylvania annual LLC report	$7 yearly	Annual reporting began in 2025.
Georgia annual registration	Amount omitted	Confirm the current fee and filing method with the official office.

Professional fees: illustrative planning ranges, not quotes
Item	Cost	Scope
Registered agent	$100 to $300 per state yearly	Illustrative basic service budget; self service may have no incremental fee.
Simple report filing assistance	$50 to $200 per filing	Hypothetical administration allowance; government fee excluded.
Annual compliance review	$300 to $1,000	Illustrative simple scope; tax return preparation is separate.

The table does not rank total business taxes. California's $800 is a minimum LLC tax, while Pennsylvania's $7 is an annual report filing fee. They pay for different obligations. New York's $9 statement is biennial, not an annual all in company charge. Compare like categories before using any figure to choose a filing state.

We verified the Washington online profit entity report at $70 and Delaware LLC tax at $400 from their official pages. These new guide amounts can differ from older budgets elsewhere. Georgia's current method specific amount is omitted because the official page was not accessible for direct confirmation. Check the live schedule rather than substituting an older estimate.

Read each charge by frequency and trigger

An annual report updates the company record. A franchise tax can be a fixed entity charge or a calculation. An information statement can have its own cycle. Income tax returns and taxes are another layer entirely. Put the filing name, due date and payment frequency next to each line so the same charge is not counted twice or missed because it does not say annual report.

Wyoming's minimum annual charge can increase with assets located and employed in the state. California can impose an additional LLC fee based on total California income. New York has an annual filing fee for certain LLC tax classifications with New York source income. Those amounts are not estimated here because the correct return, classification and income facts must be established first.

An inactive company can still have obligations

Having no revenue does not automatically cancel a minimum state tax or reporting duty. The legal entity may remain active in state records until it is formally dissolved or withdrawn. Delaware explains that its annual tax can be assessed when an entity is active during the calendar year. A founder who stops trading should therefore check closure requirements instead of assuming the next invoice can be ignored.

California has rules about when annual tax begins and ends, and particular short period exceptions. Do not generalize an exception to every dormant LLC. The filing and tax agencies may require different final steps. Keep accepted closure documents, final returns and payment confirmations together. The cost of a professional closure review can be easier to understand than several years of unexpected minimum charges.

Several states create several calendars

Formation in a low cost state does not remove registration or tax obligations where the business operates. If an entity must register as foreign in another state, that registration can carry its own reports, fees and agent requirement. The useful annual budget is the combined state footprint. A Delaware company doing business in California may need both sets of obligations considered, not just Delaware's flat tax.

Keep a calendar with the responsible person, filing method and source of payment for each state. Distinguish reminders from actual submissions. A commercial agent may remind you to file but not prepare the report or pay the tax. A service invoice should identify the government component separately. That detail makes it possible to check whether a renewal includes something you already handle internally.

Build a recurring budget that can be maintained

Start with verified government charges and add any paid registered agents. Then add professional help for reports, bookkeeping and tax returns only where needed. Our professional table is an illustrative allowance for administrative work, not a tax return quote. A complicated business can require much more support than a single annual report, while a simple owner can often submit an ordinary report without paying a service.

Reserve time for record updates when ownership, managers or addresses change. Some changes have a separate filing outside the annual cycle. Ask the official office which form applies before paying a generic amendment service. Save each accepted submission and check the public status afterward. A neatly maintained file is a more useful compliance tool than several overlapping subscriptions promising that everything is taken care of.

Hypothetical example: a Florida ecommerce LLC

Assume a small Florida business uses a paid registered agent and files its ordinary annual report on time. The verified report fee is $138.75. Adding a hypothetical $100 to $300 annual agent gives $238.75 to $438.75 before taxes, bookkeeping and optional filing help. If the owner pays an illustrative $50 to $200 for report assistance, that partial recurring budget becomes $288.75 to $638.75.

The example is not an all in business tax estimate and assumes no additional state registrations. Over 3 ordinary annual cycles, the report plus agent alone would be $716.25 to $1,316.25 at unchanged rates. If fees change, update the worksheet. A small annual saving from filing the report yourself can be worthwhile, but only if the deadline and information are handled reliably.

Selected recurring government charges

Pennsylvania annual report$7

New York biennial statement$9

Florida annual report$138.75

Delaware LLC annual tax$400

California minimum LLC tax$800

Comparison of unlike obligations for budgeting, not a ranking of total taxes. New York shown at its $9 payment per 2 year cycle.

What drives the cost up or down

The largest variables are state footprint, tax classification, income or asset based charges and whether professional work is needed. Late filing can create separate charges and status problems that are not included in the ordinary table. Ownership changes, unresolved prior reports and closure work also expand the scope. A fixed annual fee should never be mistaken for a limit on total tax exposure.

Costs stay easier to predict when the business verifies official rates, removes duplicate services and reviews every active registration each year. A low formation fee alone is not a reason to move the entity. Compare the actual savings with transition costs, contracts, taxes and the obligations that would remain at home. For most local businesses, a clear recurring budget is more useful than chasing a headline cheapest state.

Frequently asked questions

Is an annual report fee the same as franchise tax?

No. A report generally updates entity information, while a franchise tax is a separate tax obligation. States use different names and calculations. Check both filing and tax agencies, and do not assume that paying 1 annual invoice completes every requirement.

Does Texas have no annual LLC cost?

There is no separate Texas Secretary of State annual LLC report fee, but that does not mean all LLCs have no recurring obligations. Franchise tax treatment depends on the business, and public information reporting can remain required. Agent services and professional work are additional choices.

Why is New York not simply $9 a year?

The $9 statement is filed every 2 years. Certain LLCs also have an annual filing fee tied to New York source income and classification. Formation publication and ordinary income taxes are separate. A complete budget needs more detail than the biennial statement price.

Can an LLC stop paying after it stops selling?

Not automatically. State records and tax rules can continue to treat it as active until formal closure. Check dissolution or withdrawal, final returns and outstanding payments. Cancelling a service subscription is not itself a government closure filing.

Should I pay a service to file a simple report?

It depends on scope, time and reliability. The government fee is still due either way. If a service is used, confirm whether it actually submits the report, pays the official fee and supplies an acceptance record rather than merely sending a reminder.

Sources

Official sources below support the government amounts and requirements. Professional ranges are budgeting assumptions for the stated scope, not official tariffs. Fees change. Check the current schedule before filing.