{
  "name": "US LLC formation and annual fees by state",
  "description": "Formation filing fee, recurring fee and payment frequency for an LLC in all 50 US states plus Washington DC.",
  "compiled": "August 27, 2026",
  "entityTaxAudited": "August 27, 2026",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "The Number Desk — https://thenumberdesk.com",
  "source": "https://thenumberdesk.com/tools/llc-cost/",
  "notes": [
    "Verify against your Secretary of State before filing; fees change.",
    "Delaware is $300 annually, not the $400 published in several aggregated tables.",
    "Excludes publication requirements (significant in New York), local licences and registered agent fees.",
    "recurringFee covers only what is owed regardless of income. Where a state also taxes the LLC as an entity, that is in entityTax — including its threshold. entityTax.inRecurring says whether its minimum is already inside recurringFee, so nothing is double counted.",
    "Seventeen states levy an entity-level tax on a default pass-through LLC. Six of them (Rhode Island, Vermont, Tennessee, Washington DC, Illinois, New York) are routinely omitted from published fee tables."
  ],
  "count": 51,
  "entityTaxCount": 17,
  "states": [
    {
      "state": "Alabama",
      "filingFee": 200,
      "recurringFee": 50,
      "frequency": "annual",
      "annualisedRecurring": 50,
      "firstYearTotal": 250,
      "note": "The business privilege tax that older guides warn about no longer has a minimum — from 2024 it is fully waived where the calculated tax is $100 or less, which covers most small LLCs.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Business Privilege Tax",
        "minimum": 0,
        "unconditional": false,
        "appliesWhen": "Only where the calculated tax exceeds $100. Act 2022-252 made anything at or below $100 fully exempt for tax years beginning after 31 December 2023, and no return is required in that case.",
        "rate": "$0.25–$1.75 per $1,000 of net worth apportioned to Alabama, capped at $15,000 for most entities.",
        "inRecurring": false
      }
    },
    {
      "state": "Alaska",
      "filingFee": 250,
      "recurringFee": 100,
      "frequency": "biennial",
      "annualisedRecurring": 50,
      "firstYearTotal": 300,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Arizona",
      "filingFee": 50,
      "recurringFee": 0,
      "frequency": "none",
      "annualisedRecurring": 0,
      "firstYearTotal": 50,
      "note": "No annual report required. Publication required in most counties.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Arkansas",
      "filingFee": 45,
      "recurringFee": 150,
      "frequency": "annual",
      "annualisedRecurring": 150,
      "firstYearTotal": 195,
      "note": "Charged as an annual franchise tax, flat at $150 and due 1 May.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "California",
      "filingFee": 70,
      "recurringFee": 800,
      "frequency": "annual",
      "annualisedRecurring": 800,
      "firstYearTotal": 870,
      "note": "The $800 franchise tax is due every year regardless of income or activity — even at a loss, and even in year one now that the first-year waiver has expired. Above $250,000 of California income a second, graduated LLC fee applies on top. Plus $20 Statement of Information every two years.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Franchise tax, plus the graduated LLC fee",
        "minimum": 800,
        "unconditional": true,
        "appliesWhen": "Every California LLC owes the $800. The additional LLC fee starts once California total income reaches $250,000.",
        "rate": "LLC fee on top of the $800: $900 from $250,000, $2,500 from $500,000, $6,000 from $1,000,000 and $11,790 from $5,000,000.",
        "inRecurring": true
      }
    },
    {
      "state": "Colorado",
      "filingFee": 50,
      "recurringFee": 25,
      "frequency": "annual",
      "annualisedRecurring": 25,
      "firstYearTotal": 75,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Connecticut",
      "filingFee": 120,
      "recurringFee": 80,
      "frequency": "annual",
      "annualisedRecurring": 80,
      "firstYearTotal": 200,
      "note": "The $250 business entity tax was repealed for years beginning 2020; guides that still list it are out of date.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Delaware",
      "filingFee": 110,
      "recurringFee": 300,
      "frequency": "annual",
      "annualisedRecurring": 300,
      "firstYearTotal": 410,
      "note": "Annual franchise tax, due June 1. No annual report to file. $200 penalty plus interest if late.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Florida",
      "filingFee": 125,
      "recurringFee": 138.75,
      "frequency": "annual",
      "annualisedRecurring": 138.75,
      "firstYearTotal": 263.75,
      "note": "Steep late penalty ($400) if the annual report misses the May 1 deadline.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Georgia",
      "filingFee": 110,
      "recurringFee": 60,
      "frequency": "annual",
      "annualisedRecurring": 60,
      "firstYearTotal": 170,
      "note": "Georgia's net worth tax applies to corporations, not to an LLC taxed as a partnership or disregarded.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Hawaii",
      "filingFee": 50,
      "recurringFee": 15,
      "frequency": "annual",
      "annualisedRecurring": 15,
      "firstYearTotal": 65,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Idaho",
      "filingFee": 100,
      "recurringFee": 0,
      "frequency": "annual",
      "annualisedRecurring": 0,
      "firstYearTotal": 100,
      "note": "Annual report must still be filed, but there is no fee.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Illinois",
      "filingFee": 150,
      "recurringFee": 75,
      "frequency": "annual",
      "annualisedRecurring": 75,
      "firstYearTotal": 225,
      "note": "The $75 report is not the whole cost. Illinois levies a 1.5% Personal Property Replacement Tax on the LLC’s own net income — no threshold, no minimum, and members get no credit for it against their personal income tax.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Personal Property Replacement Income Tax",
        "minimum": 0,
        "unconditional": false,
        "appliesWhen": "Any Illinois net income. There is no revenue threshold and no exemption — a profitable one-person LLC pays it from the first dollar of profit.",
        "rate": "1.5% of Illinois net income for LLCs taxed as partnerships or S corporations. It is a tax on the entity, and it is not creditable against the members’ own Illinois income tax, so the same profit is effectively taxed twice.",
        "inRecurring": false
      }
    },
    {
      "state": "Indiana",
      "filingFee": 95,
      "recurringFee": 30,
      "frequency": "biennial",
      "annualisedRecurring": 15,
      "firstYearTotal": 110,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Iowa",
      "filingFee": 50,
      "recurringFee": 30,
      "frequency": "biennial",
      "annualisedRecurring": 15,
      "firstYearTotal": 65,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Kansas",
      "filingFee": 160,
      "recurringFee": 50,
      "frequency": "annual",
      "annualisedRecurring": 50,
      "firstYearTotal": 210,
      "note": "Kansas's franchise tax was phased out before 2011; several fee tables still publish it.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Kentucky",
      "filingFee": 40,
      "recurringFee": 15,
      "frequency": "annual",
      "annualisedRecurring": 15,
      "firstYearTotal": 55,
      "note": "The $15 annual report is not the whole cost: Kentucky also charges a Limited Liability Entity Tax with a $175 annual minimum, waived from 2026 for entities with under $100,000 of Kentucky gross receipts. Cheapest in the country below that threshold; mid-table above it.",
      "conditionalEntityMinimum": 175,
      "entityTax": {
        "name": "Limited Liability Entity Tax (LLET)",
        "minimum": 175,
        "unconditional": false,
        "appliesWhen": "Kentucky gross receipts of $100,000 or more. The exemption below that took effect for tax years beginning 1 January 2026; before then the $175 applied to everyone, including disregarded single-member LLCs.",
        "rate": "The greater of $175 and the lower of $950 per $1,000,000 of Kentucky gross receipts or $7,500 per $1,000,000 of Kentucky gross profits.",
        "inRecurring": false
      }
    },
    {
      "state": "Louisiana",
      "filingFee": 125,
      "recurringFee": 35,
      "frequency": "annual",
      "annualisedRecurring": 35,
      "firstYearTotal": 160,
      "note": "The corporation franchise tax is repealed for periods beginning on or after 1 January 2026, and never reached LLCs taxed as partnerships in any case.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Maine",
      "filingFee": 175,
      "recurringFee": 85,
      "frequency": "annual",
      "annualisedRecurring": 85,
      "firstYearTotal": 260,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Maryland",
      "filingFee": 100,
      "recurringFee": 300,
      "frequency": "annual",
      "annualisedRecurring": 300,
      "firstYearTotal": 400,
      "note": "Annual report / personal property return; $300 minimum regardless of income. Maryland has no separate franchise tax.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Massachusetts",
      "filingFee": 500,
      "recurringFee": 500,
      "frequency": "annual",
      "annualisedRecurring": 500,
      "firstYearTotal": 1000,
      "note": "The most expensive state overall — highest formation fee and a $500 annual report. No entity-level tax on top, though, which several cheaper states cannot say.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Michigan",
      "filingFee": 50,
      "recurringFee": 25,
      "frequency": "annual",
      "annualisedRecurring": 25,
      "firstYearTotal": 75,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Minnesota",
      "filingFee": 155,
      "recurringFee": 0,
      "frequency": "annual",
      "annualisedRecurring": 0,
      "firstYearTotal": 155,
      "note": "Annual renewal must be filed, but there is no fee. A bracketed minimum fee applies only to substantial businesses.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Minimum fee",
        "minimum": 0,
        "unconditional": false,
        "appliesWhen": "Minnesota property, payroll and sales combined reach $1,250,000. Below that a partnership owes no minimum fee at all.",
        "rate": "A bracketed dollar amount rising with that same combined total. The brackets are indexed annually — check the current Form M3 instructions rather than a republished figure.",
        "inRecurring": false
      }
    },
    {
      "state": "Mississippi",
      "filingFee": 50,
      "recurringFee": 0,
      "frequency": "annual",
      "annualisedRecurring": 0,
      "firstYearTotal": 50,
      "note": "Annual report required, no fee. The state franchise tax applies to corporations only and is scheduled for repeal after 2027.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Missouri",
      "filingFee": 50,
      "recurringFee": 0,
      "frequency": "none",
      "annualisedRecurring": 0,
      "firstYearTotal": 50,
      "note": "No annual report and no annual fee at all. The franchise tax was fully phased out in 2016 and never applied to LLCs.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Montana",
      "filingFee": 35,
      "recurringFee": 20,
      "frequency": "annual",
      "annualisedRecurring": 20,
      "firstYearTotal": 55,
      "note": "Lowest formation fee in the country.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Nebraska",
      "filingFee": 100,
      "recurringFee": 13,
      "frequency": "biennial",
      "annualisedRecurring": 6.5,
      "firstYearTotal": 106.5,
      "note": "Publication requirement adds cost in the first year.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Nevada",
      "filingFee": 425,
      "recurringFee": 350,
      "frequency": "annual",
      "annualisedRecurring": 350,
      "firstYearTotal": 775,
      "note": "Filing fee bundles the state business licence and initial list. Often marketed as tax-friendly; the fees are among the highest, though the Commerce Tax genuinely does not reach small businesses.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Commerce Tax",
        "minimum": 0,
        "unconditional": false,
        "appliesWhen": "Nevada gross revenue above the threshold — a $4,000,000 base that has been adjusted for inflation each year since 1 July 2025. No filing is required below it.",
        "rate": "0.051% to 0.331% of the excess, depending on industry classification.",
        "inRecurring": false
      }
    },
    {
      "state": "New Hampshire",
      "filingFee": 100,
      "recurringFee": 100,
      "frequency": "annual",
      "annualisedRecurring": 100,
      "firstYearTotal": 200,
      "note": "New Hampshire has no personal income tax, which is why it is recommended so often — but it taxes the business itself. A freelancer LLC over $109,000 of gross business income owes the 7.5% Business Profits Tax.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Business Profits Tax and Business Enterprise Tax",
        "minimum": 0,
        "unconditional": false,
        "appliesWhen": "BPT once gross business income exceeds $109,000. BET once gross receipts, or the enterprise value tax base, exceed $298,000. Both thresholds are adjusted every two years.",
        "rate": "BPT 7.5% of business profits. BET 0.55%, dropping to 0.50% for taxable periods ending on or after 31 December 2026. BET paid can be credited against BPT.",
        "inRecurring": false
      }
    },
    {
      "state": "New Jersey",
      "filingFee": 100,
      "recurringFee": 75,
      "frequency": "annual",
      "annualisedRecurring": 75,
      "firstYearTotal": 175,
      "note": "The partnership filing fee only bites at three or more owners — a solo or two-person LLC does not pay it.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Partnership filing fee",
        "minimum": 0,
        "unconditional": false,
        "appliesWhen": "An LLC taxed as a partnership with more than two owners and New Jersey source income. A single-member LLC never owes it.",
        "rate": "$150 per owner, capped at $250,000, plus a prepayment of 50% of the fee toward the following year.",
        "inRecurring": false
      }
    },
    {
      "state": "New Mexico",
      "filingFee": 50,
      "recurringFee": 0,
      "frequency": "none",
      "annualisedRecurring": 0,
      "firstYearTotal": 50,
      "note": "No annual report and no annual fee. The $50 corporate franchise tax reaches only corporations and LLCs that have elected corporate treatment.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "New York",
      "filingFee": 200,
      "recurringFee": 9,
      "frequency": "biennial",
      "annualisedRecurring": 4.5,
      "firstYearTotal": 204.5,
      "note": "Publication requirement: within 120 days you must publish in two county-designated newspapers for six weeks, then file a $50 certificate. Newspaper costs run roughly $230–$1,950 depending on county, and are by far the largest real cost of forming here. Separately, an annual filing fee on Form IT-204-LL applies.",
      "conditionalEntityMinimum": 25,
      "entityTax": {
        "name": "Annual filing fee (Form IT-204-LL)",
        "minimum": 25,
        "unconditional": false,
        "appliesWhen": "Any LLC with New York source gross income — and also where there is none, in which case the fee is $25. It is separate from, and far more frequent than, the $9 biennial statement.",
        "rate": "$25 to $4,500 on a bracket of New York source gross income. A single-member LLC treated as a disregarded entity pays the $25 flat, whatever it earns.",
        "inRecurring": false
      }
    },
    {
      "state": "North Carolina",
      "filingFee": 125,
      "recurringFee": 200,
      "frequency": "annual",
      "annualisedRecurring": 200,
      "firstYearTotal": 325,
      "note": "North Carolina's franchise tax reaches corporations, not an LLC taxed as a partnership or disregarded.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "North Dakota",
      "filingFee": 135,
      "recurringFee": 50,
      "frequency": "annual",
      "annualisedRecurring": 50,
      "firstYearTotal": 185,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Ohio",
      "filingFee": 99,
      "recurringFee": 0,
      "frequency": "none",
      "annualisedRecurring": 0,
      "firstYearTotal": 99,
      "note": "No annual report and no annual fee. The Commercial Activity Tax no longer reaches small businesses — the exclusion rose to $6M for 2025.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Commercial Activity Tax (CAT)",
        "minimum": 0,
        "unconditional": false,
        "appliesWhen": "Ohio taxable gross receipts above $6,000,000. The exclusion was $3,000,000 for 2024 and $1,000,000 before that, so older guidance badly overstates who has to file.",
        "rate": "0.26% of receipts above the exclusion.",
        "inRecurring": false
      }
    },
    {
      "state": "Oklahoma",
      "filingFee": 100,
      "recurringFee": 25,
      "frequency": "annual",
      "annualisedRecurring": 25,
      "firstYearTotal": 125,
      "note": "The corporate franchise tax was repealed for tax years beginning in 2024.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Oregon",
      "filingFee": 100,
      "recurringFee": 100,
      "frequency": "annual",
      "annualisedRecurring": 100,
      "firstYearTotal": 200,
      "note": "The Corporate Activity Tax has a registration trigger well below its payment threshold — you can be required to register while owing nothing.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Corporate Activity Tax (CAT)",
        "minimum": 0,
        "unconditional": false,
        "appliesWhen": "Registration is required within 30 days of exceeding $750,000 of Oregon commercial activity; tax is owed only above $1,000,000.",
        "rate": "$250 plus 0.57% of Oregon commercial activity above $1,000,000, after subtracting 35% of the greater of labour or input costs.",
        "inRecurring": false
      }
    },
    {
      "state": "Pennsylvania",
      "filingFee": 125,
      "recurringFee": 7,
      "frequency": "annual",
      "annualisedRecurring": 7,
      "firstYearTotal": 132,
      "note": "The capital stock / foreign franchise tax was eliminated for years beginning 2016.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Rhode Island",
      "filingFee": 150,
      "recurringFee": 450,
      "frequency": "annual",
      "annualisedRecurring": 450,
      "firstYearTotal": 600,
      "note": "Two separate annual charges, and the second is the one fee tables miss: a $50 annual report to the Department of State, plus a $400 minimum tax to the Division of Taxation on Form RI-1065 — owed even by a dormant LLC with no income.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Minimum annual tax (Form RI-1065)",
        "minimum": 400,
        "unconditional": true,
        "appliesWhen": "Every Rhode Island LLC, whatever its income and whether or not it traded. It is filed with the Division of Taxation, not the Department of State, which is why it is so often missed.",
        "rate": null,
        "inRecurring": true
      }
    },
    {
      "state": "South Carolina",
      "filingFee": 110,
      "recurringFee": 0,
      "frequency": "none",
      "annualisedRecurring": 0,
      "firstYearTotal": 110,
      "note": "No annual report unless the LLC has elected S-corp treatment. The state licence fee likewise reaches corporations, not default pass-through LLCs.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "South Dakota",
      "filingFee": 150,
      "recurringFee": 55,
      "frequency": "annual",
      "annualisedRecurring": 55,
      "firstYearTotal": 205,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Tennessee",
      "filingFee": 300,
      "recurringFee": 400,
      "frequency": "annual",
      "annualisedRecurring": 400,
      "firstYearTotal": 700,
      "note": "Tennessee is not the no-tax state it is sold as. On top of the $300 minimum annual report there is a $100 minimum franchise tax and a 6.5% excise tax on net earnings — and a one-person LLC does not escape them: an LLC is disregarded for Tennessee franchise and excise tax only if its single member is itself a corporation.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Franchise and excise tax",
        "minimum": 100,
        "unconditional": true,
        "appliesWhen": "Every LLC registered in Tennessee. The disregarded-entity shortcut does not apply: under Tenn. Comp. R. & Regs. 1320-06-01-.40 an LLC is disregarded for F&E only where its single member is classified as a corporation, so an LLC owned by an individual files its own return.",
        "rate": "Franchise tax 0.25% of net worth or of Tennessee property value, whichever is greater, minimum $100. Excise tax 6.5% of net earnings, after a $50,000 standard deduction.",
        "inRecurring": true
      }
    },
    {
      "state": "Texas",
      "filingFee": 300,
      "recurringFee": 0,
      "frequency": "annual",
      "annualisedRecurring": 0,
      "firstYearTotal": 300,
      "note": "A franchise tax report is required annually, but most small LLCs owe $0 — the no-tax-due threshold rose to $2.65M of annualized revenue for 2026 and holds for 2027.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Franchise (margin) tax",
        "minimum": 0,
        "unconditional": false,
        "appliesWhen": "Annualized total revenue above $2,650,000 for 2026 and 2027 reports. Below the threshold no tax is due, but a Public Information Report or Ownership Information Report must still be filed — missing that is what actually costs people money here.",
        "rate": "0.375% of taxable margin for retail and wholesale, 0.75% otherwise.",
        "inRecurring": false
      }
    },
    {
      "state": "Utah",
      "filingFee": 59,
      "recurringFee": 18,
      "frequency": "annual",
      "annualisedRecurring": 18,
      "firstYearTotal": 77,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Vermont",
      "filingFee": 155,
      "recurringFee": 295,
      "frequency": "annual",
      "annualisedRecurring": 295,
      "firstYearTotal": 450,
      "note": "The $45 annual report is the smaller half. Vermont charges a $250 minimum business entity tax every year, and it applies to a single-member LLC that is disregarded federally just as it does to a partnership — dormant years included.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Business entity tax",
        "minimum": 250,
        "unconditional": true,
        "appliesWhen": "Every active Vermont LLC, filed on Form BI-471. A single-member LLC reporting on Schedule C is explicitly within scope, which is the part most guides get wrong.",
        "rate": null,
        "inRecurring": true
      }
    },
    {
      "state": "Virginia",
      "filingFee": 100,
      "recurringFee": 50,
      "frequency": "annual",
      "annualisedRecurring": 50,
      "firstYearTotal": 150,
      "note": null,
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Washington",
      "filingFee": 200,
      "recurringFee": 60,
      "frequency": "annual",
      "annualisedRecurring": 60,
      "firstYearTotal": 260,
      "note": "No income tax, but Washington taxes gross receipts through the B&O tax rather than profit — so it can be owed in a loss-making year. The small business credit cancels it for most sole operators.",
      "conditionalEntityMinimum": 0,
      "entityTax": {
        "name": "Business & Occupation (B&O) tax",
        "minimum": 0,
        "unconditional": false,
        "appliesWhen": "All Washington gross receipts in principle, from the first dollar — but the small business B&O credit wipes out the liability for most small service businesses, and the annual filing threshold rose to $250,000 of taxable income in 2026.",
        "rate": "Services and other activities: 1.5% of gross receipts under $1M, rising to 1.75% and 2.1% in higher brackets. There is no deduction for costs. Seattle, Tacoma, Bellevue and others levy a separate city B&O tax on top.",
        "inRecurring": false
      }
    },
    {
      "state": "Washington DC",
      "filingFee": 99,
      "recurringFee": 300,
      "frequency": "biennial",
      "annualisedRecurring": 150,
      "firstYearTotal": 249,
      "note": "The biennial report is not the main cost. DC levies an unincorporated business franchise tax on LLCs with more than $12,000 of DC gross receipts — a $250 minimum, rising to $1,000 at $1M of receipts.",
      "conditionalEntityMinimum": 250,
      "entityTax": {
        "name": "Unincorporated Business Franchise Tax (Form D-30)",
        "minimum": 250,
        "unconditional": false,
        "appliesWhen": "DC gross receipts over $12,000 — a threshold low enough that essentially any working freelancer clears it.",
        "rate": "8.25% of net profit after a $5,000 statutory exemption, with a minimum of $250 up to $1M of gross receipts and $1,000 at or above $1M.",
        "inRecurring": false
      }
    },
    {
      "state": "West Virginia",
      "filingFee": 100,
      "recurringFee": 25,
      "frequency": "annual",
      "annualisedRecurring": 25,
      "firstYearTotal": 125,
      "note": "The capital stock franchise tax was repealed in 2015.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Wisconsin",
      "filingFee": 130,
      "recurringFee": 25,
      "frequency": "annual",
      "annualisedRecurring": 25,
      "firstYearTotal": 155,
      "note": "The economic development surcharge exempts partnerships by statute, so a default LLC does not pay it.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    },
    {
      "state": "Wyoming",
      "filingFee": 100,
      "recurringFee": 60,
      "frequency": "annual",
      "annualisedRecurring": 60,
      "firstYearTotal": 160,
      "note": "Annual report is the greater of $60 or a rate on in-state assets; $60 is the minimum most small LLCs pay.",
      "conditionalEntityMinimum": 0,
      "entityTax": null
    }
  ]
}