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Includes: API (Express/TypeScript), Astro site, Python workers, document generators, FCC compliance tools, Canada CRTC formation, Ansible infrastructure, and deployment scripts. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
88 lines
5 KiB
Markdown
88 lines
5 KiB
Markdown
# LLC Annual Report / Renewal Fees by State
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> Source: LLC University (llcuniversity.com), updated July 2025 for 2026 fees.
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> Cross-referenced against individual state SOS websites.
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>
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> Format: `STATE_CODE | ANNUAL_FEE_CENTS | NOTES`
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> - Fees in US cents (e.g., 5000 = $50.00)
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> - For biennial states, the ANNUAL_FEE_CENTS is the biennial fee divided by 2
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> - For states with no annual report, fee is 0
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```
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AL | 5000 | $50/yr minimum Business Privilege Tax; actual tax is based on net worth (min $50, max $15,000)
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AK | 5000 | $100 biennial report ($50/yr equivalent); due January 2 of even years
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AZ | 0 | No annual report fee and no report required for LLCs
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AR | 15000 | $150/yr franchise tax report; due May 1
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CA | 82000 | $800/yr franchise tax + $20 biennial Statement of Information ($10/yr equiv) = $820/yr total; franchise tax due April 15, SOI due every 2 years
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CO | 2500 | $25/yr periodic report; due within 5-month window around anniversary month
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CT | 8000 | $80/yr annual report; due March 31
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DC | 15000 | $300 biennial report ($150/yr equivalent); due April 1
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DE | 30000 | $300/yr annual franchise tax; due June 1
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FL | 13875 | $138.75/yr annual report; due May 1
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GA | 6000 | $60/yr annual registration fee; due April 1 (called "Annual Registration" not "Annual Report")
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HI | 1500 | $15/yr annual report; due during quarter of anniversary date
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ID | 0 | $0 annual report (must file information report but no fee); due anniversary month
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IL | 7500 | $75/yr annual report; due anniversary month
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IN | 1500 | $30 biennial report ($15/yr equivalent); due anniversary month of even/odd year based on formation
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IA | 1500 | $30 biennial report ($15/yr equivalent); due April 1 of odd years
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KS | 5000 | $50/yr annual report; due April 15
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KY | 1500 | $15/yr annual report; due June 30
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LA | 3500 | $35/yr annual report; due anniversary month
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ME | 8500 | $85/yr annual report; due June 1
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MD | 30000 | $300/yr personal property tax return (functions as annual report); due April 15
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MA | 50000 | $500/yr annual report; due anniversary month
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MI | 2500 | $25/yr annual report; due February 15
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MN | 0 | $0 annual renewal (must file information report but no fee); due December 31
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MS | 0 | $0 annual report (must file but no fee); due April 15
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MO | 0 | No annual report fee and no report required for LLCs
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MT | 2000 | $20/yr annual report; due April 15
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NE | 650 | $13 biennial report ($6.50/yr equivalent); due April 1 of odd years
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NV | 35000 | $350/yr total ($150 Annual List of Members + $200 State Business License); due anniversary month
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NH | 10000 | $100/yr annual report; due April 1
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NJ | 7500 | $75/yr annual report; due anniversary month
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NM | 0 | No annual report fee and no report required for LLCs
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NY | 450 | $9 biennial statement ($4.50/yr equivalent); due anniversary month
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NC | 20000 | $200/yr annual report; due April 15
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ND | 5000 | $50/yr annual report; due November 15
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OH | 0 | No annual report fee and no report required for LLCs
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OK | 2500 | $25/yr annual certificate; due anniversary month
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OR | 10000 | $100/yr annual report; due anniversary month
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PA | 700 | $7/yr annual report; due September 30 (new requirement starting 2025)
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RI | 5000 | $50/yr annual report; due between February 1 and May 1
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SC | 0 | No annual report for standard LLCs; only required if LLC elects S-Corp tax status
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SD | 5500 | $55/yr annual report; due anniversary month
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TN | 30000 | $300/yr minimum annual report; fee is $300 per member (min $300, max $3,000)
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TX | 0 | $0 for most LLCs (must file Public Information Report but no tax if revenue < $2.47M); franchise tax due May 15
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UT | 1800 | $18/yr annual report (called "Annual Renewal"); due anniversary month
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VT | 4500 | $45/yr annual report; due March 15
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VA | 5000 | $50/yr annual registration fee; due anniversary month
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WA | 6000 | $60/yr annual report; due anniversary month
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WV | 2500 | $25/yr annual report; due July 1
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WI | 2500 | $25/yr annual report; due anniversary quarter
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WY | 6000 | $60/yr minimum annual report; fee is based on assets in WY ($60 for assets < $300k)
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```
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## Summary Statistics
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| Metric | Value |
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|--------|-------|
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| States with $0 annual fee | 9 (AZ, ID, MN, MS, MO, NM, OH, SC, TX) |
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| States with biennial (not annual) reports | 6 (AK, DC, IA, IN, NE, NY) |
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| Cheapest annual fee (non-zero) | NY at $4.50/yr equivalent ($9 biennial) |
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| Most expensive | CA at $820/yr ($800 franchise tax + $20 SOI) |
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| Average annual fee (all 51) | ~$91 |
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| Median annual fee (all 51) | ~$25 |
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## States with Variable/Minimum Fees
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- **AL**: $50 minimum, scales with net worth up to $15,000
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- **CA**: $800 minimum franchise tax; additional fee-based tax if gross revenue > $250k
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- **NV**: $350 is the combined Annual List ($150) + Business License ($200)
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- **TN**: $300 per member, minimum $300, maximum $3,000
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- **WY**: $60 minimum; scales based on assets located in Wyoming
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## Notes for PW Pricing
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Our Annual Reports service is priced at **$99/yr per state**. The actual state fees listed
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above are pass-through costs charged on top of our service fee. For the 9 states with $0
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state fee, the client only pays our $99 service fee.
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