StructureCost2026

Single-member LLC: what it costs a year in each state (2026)

A company formed under state law. For federal tax a single-member LLC is disregarded: it is taxed exactly like a sole proprietorship unless it elects otherwise. It costs a state filing to form and usually a yearly report.

At $100,000 of profit a single-member LLC costs from $22,365 a year (Ohio) to $31,380 (Hawaii) in tax and fees. The full guide.

StateYearly cost at $100kTo set up
Ohio$22,365$99
Texas$22,365$300
South Dakota$22,403$150
Wyoming$22,406$100
Alaska$22,434$250
Florida$22,461$125
Nevada$22,608$75
North Dakota$22,930$135
New Hampshire$23,737$100
Washington$23,978$200
Arizona$24,295$50
Louisiana$24,791$125
Indiana$25,087$95
Pennsylvania$25,223$125
Iowa$25,294$50
Mississippi$25,350$50
South Carolina$25,459$110
Kentucky$25,510$40
Rhode Island$25,530$150
New Mexico$25,588$50
North Carolina$25,695$125
Arkansas$25,730$45
West Virginia$25,748$100
Colorado$25,762$50
Missouri$25,796$50
Nebraska$25,899$225
Wisconsin$25,926$130
Connecticut$25,952$120
Oklahoma$26,018$100
Vermont$26,067$155
Michigan$26,080$50
New Jersey$26,143$100
Idaho$26,182$100
Montana$26,255$35
Georgia$26,292$110
Utah$26,512$59
Maryland$26,608$100
Alabama$26,747$200
Kansas$26,780$85
New York$26,826$1,200
Virginia$26,926$100
Maine$27,042$175
Massachusetts$27,116$500
Minnesota$27,161$155
Tennessee$27,161$300
California$27,409$70
Delaware$27,568$110
Illinois$27,842$150
Oregon$29,984$100
District of Columbia$30,693$99
Hawaii$31,380$50

Federal and state tax and fees, single filer, $150,000 revenue.

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