StructureCost2026

What an LLC costs in Minnesota (2026)

Forming an LLC in Minnesota costs $155. After that the state charges Annual Renewal, no fee, and LLCs owe Minnesota minimum fee.

CostAmountWhen
Articles of Organization (Chapter 322C)$155Once, to formsos.mn.gov
Annual RenewalAnnual Renewal, no feeDecember 31sos.mn.gov
Minnesota minimum fee$0 at $150,000 revenueYearlyrevenue.state.mn.us

LLC taxes in Minnesota by revenue

RevenueMinnesota minimum feeTotal with report fee
$50,000$0$0
$150,000$0$0
$500,000$0$0
$1,000,000$0$0
$3,000,000$770$770

Profit taken as two thirds of revenue where a tax is on net income.

Minnesota minimum fee: 2026 table from Form M3A; the 2026 M4A and M8A use the same table. The real basis is Minnesota property plus payroll plus sales, so using sales alone understates it. Paid by partnerships (M3), S corporations (M8) and C corporations (M4, in addition to the 9.8% tax). A single-member LLC taxed as a disregarded entity does not file M3 and pays no minimum fee. Thresholds are inflation adjusted each year under Minn. Stat. 290.0922.

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $27,161 a year in Minnesota, fees included. An S corp election can lower it: LLC vs S corp in Minnesota.

Online or in-person filing is $155; by mail $135. The annual renewal is free for domestic LLCs if filed on time.

Questions

How much does it cost to start an LLC in Minnesota?

$155 to file the Articles of Organization (Chapter 322C).

How much does an LLC cost per year in Minnesota?

Annual Renewal, no fee, plus Minnesota minimum fee: $0 for a business with $150,000 of revenue and $100,000 of profit.

When is the Minnesota LLC report due?

December 31.

Does an LLC pay Minnesota income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. Minnesota taxes personal income in 4 brackets, from 5.35% to 9.85% (2026, single filer).

Other states