Dataset
US LLC formation and annual fees by state
What it costs to form and keep a limited liability company in each US jurisdiction: the one-off formation filing fee, the recurring fee and how often it falls due, and — unusually — the entity-level tax the state levies on the LLC itself, with the threshold at which it starts to apply.
Take it
- JSON /data/llc-fees.json
Full structure, including the nested entityTax object and per-state notes.
- CSV /data/llc-fees.csv
Flattened — the entityTax object becomes five columns. Notes are included but quoted.
Both files send Access-Control-Allow-Origin: *, so a browser
application can fetch them directly. The URLs are permanent — when the numbers
change, the file changes and the change is logged below.
Why cite this one
Almost every published LLC fee table is built from formation and annual-report fees alone, which silently omits the tax a state charges an LLC simply for existing. 17 of the 51 jurisdictions levy one, and several — Rhode Island's $400, Vermont's $250, Tennessee's franchise and excise tax, DC's D-30 minimum, Kentucky's LLET — are routinely missing elsewhere. A second common error is Delaware's annual tax, widely republished as $400 when it is $300.
The same data drives our LLC cost calculator, so anything you find wrong here is wrong there too — which is a reason to tell us rather than route around it.
Fields
| Field | Type | Meaning |
|---|---|---|
state | string | State or district name. |
filingFee | number | One-off cost to file articles of organisation, in USD. |
recurringFee | number | Recurring fee owed regardless of income, in USD. 0 where none. |
frequency | string | "annual", "biennial" or "none" — how often recurringFee falls due. |
annualisedRecurring | number | recurringFee converted to a per-year figure, so biennial states compare fairly. |
firstYearTotal | number | filingFee + annualisedRecurring. Excludes conditional taxes on purpose. |
conditionalEntityMinimum | number | Minimum entity tax that applies only above a threshold. Kept out of firstYearTotal so the total is not overstated for anyone below it. |
entityTax | object | null, or { name, minimum, unconditional, appliesWhen, rate, inRecurring }. inRecurring says whether the minimum is already counted inside recurringFee, so nothing is double counted. |
note | string | Per-state caveat, or null. |
Where it comes from
- Every figure verified against the state agency that charges it — Secretary of State and Department of Revenue — not against other published fee tables.
- All 51 jurisdictions audited for entity-level taxes on August 27, 2026.
- Checked in CI by _dev/check-llc-fees.mjs, which asserts both directions of the recurring/conditional rule as well as the individual figures.
What it does not cover
Read these before citing. A dataset used outside the bounds it was built for is worse than no dataset, because the number looks authoritative either way.
- Verify against your Secretary of State before filing. Fees change, and a dataset compiled on a date is a snapshot of that date.
- Excludes registered agent fees, local business licences, and publication requirements — the last of which is a significant cost in New York.
- recurringFee covers only what is owed regardless of income. Income-conditional taxes are in entityTax with their threshold, never folded into the totals.
Licence and attribution
CC BY 4.0. Free to use, republish, remix and sell, including commercially, as long as you credit the source.
Something like this is plenty:
The Number Desk, "US LLC formation and annual fees by state", August 27, 2026. CC BY 4.0. https://thenumberdesk.com/data/llc-fees/
Or in a web page, a link to this page with the words “The Number Desk” in it.
Changes
Corrections are logged here rather than applied quietly, so anyone who cited an earlier version can see what moved.
- — All 51 jurisdictions audited for entity-level taxes. Six states had none recorded at all; Kentucky’s $175 LLET was the case that prompted the audit.
- — Dataset first published, compiled from state agency sources.