Methodology & Data Sources
FormCost compiles two numbers for each of the 51 US jurisdictions: the one-time LLC filing fee (Articles of Organization / Certificate of Formation) and the recurring fee (an annual or biennial report, or a franchise tax), with its frequency and a notable note. We start from a reputable consolidated LLC-fees table, then cross-check the high-traffic and unusual states (California, New York, Texas, Massachusetts, Nevada, Pennsylvania, Delaware and others) against the state's Secretary of State or equivalent agency. All figures live in a single versioned JSON file (version 2026.1). Everything is a 2026 estimate of published state fees — not legal or tax advice.
Data as of 2026-06-14.
Data sources
| Source | Refresh cadence | License |
|---|---|---|
| LLC University — Annual fees by state (cross-checked vs Secretary of State offices) | annual | Compiled reference; verify with each state Secretary of State. |
The compiled fee dataset (version 2026.1, last updated 2026-06-14) is
stored in src/data/llc-fees-2026.json. Six jurisdictions (Arkansas, Colorado,
Florida, Connecticut, Delaware and DC) were confirmed directly from official .gov sources; the
remaining states were taken from a consolidated table and cross-checked against the state
agency, which is linked on every state page.
What each figure means
- Filing fee — the state's fee to file the Articles of Organization (or Certificate of Formation). Where a state charges less online than on paper, we show the online price and note the paper price.
- Recurring fee — the cost to keep the LLC in good standing: an annual report, biennial report, or franchise/privilege tax. We record the amount, the frequency (annual, biennial or none) and what it's called.
- Annualized recurring — biennial fees are halved to put every state on a comparable per-year basis (used in the comparison and 5-year totals).
- Note — a one-sentence flag for anything unusual (e.g. New York's publication requirement, California's $800 franchise tax, Nevada's bundled business license).
How the calculators work
- Formation-cost estimator — first-year cost = state filing fee + the first recurring state fee + an optional registered agent + optional one-time add-ons. State fees are read from the dataset; provider-dependent costs are your inputs.
- LLC vs S-corp estimator — compares self-employment tax (15.3% on 92.35% of net profit, with Social Security capped at the 2026 wage base) against payroll tax on the reasonable salary you'd pay yourself as an S-corp, minus the extra admin cost. Income tax is unchanged by the election and is excluded.
- State comparison — total cost over N years = filing fee + annualized recurring × N, for two states side by side.
All calculators run entirely in your browser; we do not collect or store your inputs.
Assumptions and limitations
- We track the standard state fees only: filing and the recurring report/tax. We exclude registered-agent fees, EIN services, operating-agreement templates, expedite fees and legal help (those vary by provider and appear in the calculator as inputs).
- We exclude income, sales and most franchise/excise taxes beyond a flat recurring state fee (e.g. Texas and Tennessee owe separate taxes to the Comptroller / Department of Revenue).
- Some states recently changed their rules (e.g. Pennsylvania's switch to an annual report in 2025); we use the current rule but a figure may still lag a brand-new change.
- New York's headline biennial statement is cheap, but its one-time newspaper publication requirement can cost hundreds to a few thousand dollars; that is noted, not included in the recurring figure.
- Nevada's filing and renewal figures bundle the state business license; we show the combined amount.
Versioning
Fees are stored in src/data/llc-fees-2026.json with a version field
(currently 2026.1). When a state publishes updated figures, the dataset is re-emitted
and the version and "last updated" date are bumped, so every page and calculator rebuilds with
consistent numbers.
Limitations
Figures are estimates for general information and may lag the underlying source or contain errors. Always verify against each state's Secretary of State and consult a qualified professional before relying on them. See our disclaimer.
Last updated: 2026-06-14