State-by-State Business Formation Guides
Every US state has different filing fees, processing times, tax structures, and compliance requirements. Our state guides cover LLC formation, corporation formation, registered agent requirements, annual report deadlines, and state-specific taxes — for all 50 states plus the District of Columbia.
Most Popular States for Business Formation
These eight states account for the majority of new LLC and corporation filings in the United States.
🏛️ Delaware
The gold standard for C-Corps. Court of Chancery, established case law, investor-friendly. Over 60% of Fortune 500 companies are incorporated here.
LLC: $90 · Corp: $89
Annual: $300 LLC tax · $400+ Corp franchise tax
Income tax: None for out-of-state LLCs
Processing: 3–5 days (24hr rush available)
🏔️ Wyoming
Lowest fees, strongest privacy protections, no state income tax. The top choice for online businesses, holding companies, and privacy-conscious founders.
LLC: $100 · Corp: $100
Annual: $60 minimum
Income tax: None
Processing: 3–5 days (same-day available)
🤠 Texas
No state income tax, fast filing, massive business community. One of the most popular states for LLCs. Franchise tax applies only above $2.47M revenue.
LLC: $300 · Corp: $300
Annual: Franchise tax (most owe $0)
Income tax: None
Processing: 2–3 days
🌴 Florida
No state income tax, large business community, fast processing. Growing hub for tech, e-commerce, and remote-first companies.
LLC: $125 · Corp: $70
Annual: $138.75 (LLC) · $150 (Corp)
Income tax: None (personal)
Processing: 3–5 days
🌉 California
Largest state economy, home to Silicon Valley. Note: $800 annual franchise tax applies to all entities regardless of revenue. First-year LLCs are exempt.
LLC: $70 · Corp: $100
Annual: $800 franchise tax + $20 SOI
Income tax: 1%–13.3% (highest in US)
Processing: 5–7 days
🗽 New York
Global business hub. LLC publication requirement adds $200–$1,500+ depending on county. Corporate franchise tax applies to all corporations.
LLC: $200 + publication
Corp: $125
Annual: $9 biennial + filing fee
Income tax: 4%–10.9%
Processing: 5–7 days
🏛️ Nevada
No state income tax, no franchise tax, strong charging order protections for LLC members. Popular for asset protection strategies.
LLC: $75 · Corp: $75
Annual: $150 + $500 business license (Corp)
Income tax: None
Processing: 3–5 days
🌲 Washington
No personal income tax. Growing tech hub beyond Seattle. Business & Occupation (B&O) tax applies instead of corporate income tax.
LLC: $200 · Corp: $180
Annual: $60
Income tax: None (personal); B&O tax
Processing: 3–5 days
How to Choose the Right State
Most businesses should form in their home state. Here’s when forming elsewhere makes sense — and when it doesn’t.
Form in Your Home State
If you physically operate in one state, form there. Forming elsewhere means you’ll need to foreign-qualify in your home state anyway — paying two sets of filing fees, two annual reports, two registered agents, and double the compliance. The theoretical tax or legal benefits of Delaware or Wyoming rarely outweigh these added costs for small businesses.
Form in Delaware
Delaware’s Court of Chancery, established corporate case law, and investor-friendly statutes make it the standard for VC-backed startups. If you’re raising institutional funding, your investors’ lawyers will expect a Delaware C-Corp. The predictability of Delaware law is worth the added cost of foreign qualification.
Form in Wyoming
Wyoming offers the lowest filing fees, no state income tax, strong privacy protections, and minimal ongoing compliance costs. Ideal for online businesses with no physical presence in any particular state, holding companies, and founders who prioritize privacy and low cost above all else.
The foreign qualification trap: If you form in Delaware but operate in California, you pay Delaware’s $90 LLC fee + $300 annual tax + registered agent fee, PLUS California’s $70 foreign LLC fee + $800 annual franchise tax + registered agent fee. Total: ~$1,400/year vs ~$900 if you just formed in California. Unless you have a specific reason to be in Delaware, home state formation is cheaper and simpler.
Quick Comparison: No-Income-Tax States
Seven states have no personal income tax — a key factor for pass-through entities like LLCs and S-Corps.
Wyoming
- LLC fee: $100
- Annual: $60
- Income tax: None
- Franchise tax: None
- Privacy: Strongest
Texas
- LLC fee: $300
- Annual: $0 (under $2.47M)
- Income tax: None
- Franchise tax: Margin tax
- Privacy: Moderate
Florida
- LLC fee: $125
- Annual: $138.75
- Income tax: None (personal)
- Franchise tax: None
- Privacy: Moderate
Nevada
- LLC fee: $75
- Annual: $150
- Income tax: None
- Franchise tax: None
- Privacy: Strong
Washington
- LLC fee: $200
- Annual: $60
- Income tax: None (personal)
- Franchise tax: B&O tax
- Privacy: Moderate
South Dakota
- LLC fee: $150
- Annual: $50
- Income tax: None
- Franchise tax: None
- Privacy: Strong
Tennessee
- LLC fee: $300
- Annual: $300
- Income tax: None
- Franchise tax: Excise + franchise
- Privacy: Moderate
Alaska
- LLC fee: $250
- Annual: $100 biennial
- Income tax: None (personal)
- Franchise tax: None
- Privacy: Moderate
Note: “No income tax” refers to personal income tax — important for pass-through entities (LLCs, S-Corps, sole proprietors). Some states without income tax impose other business taxes (franchise tax, B&O tax, gross receipts tax).
All 50 States + DC
Click your state for a complete guide covering LLC formation, incorporation, fees, taxes, and compliance.
Alabama
LLC: $208 · Corp: $200
Guide →Alaska
LLC: $250 · Corp: $250
Guide →Arizona
LLC: $50 · Corp: $60
Guide →Arkansas
LLC: $45 · Corp: $50
Guide →California
LLC: $70 · Corp: $100
Guide →Colorado
LLC: $50 · Corp: $50
Guide →Connecticut
LLC: $120 · Corp: $250
Guide →Delaware
LLC: $90 · Corp: $89
Guide →District of Columbia
LLC: $220 · Corp: $220
Guide →Florida
LLC: $125 · Corp: $70
Guide →Georgia
LLC: $100 · Corp: $100
Guide →Hawaii
LLC: $50 · Corp: $50
Guide →Idaho
LLC: $100 · Corp: $100
Guide →Illinois
LLC: $150 · Corp: $150
Guide →Indiana
LLC: $95 · Corp: $100
Guide →Iowa
LLC: $50 · Corp: $50
Guide →Kansas
LLC: $165 · Corp: $90
Guide →Kentucky
LLC: $40 · Corp: $40
Guide →Louisiana
LLC: $100 · Corp: $75
Guide →Maine
LLC: $175 · Corp: $145
Guide →Maryland
LLC: $100 · Corp: $120
Guide →Massachusetts
LLC: $500 · Corp: $275
Guide →Michigan
LLC: $50 · Corp: $60
Guide →Minnesota
LLC: $155 · Corp: $135
Guide →Mississippi
LLC: $50 · Corp: $50
Guide →Missouri
LLC: $50 · Corp: $58
Guide →Montana
LLC: $70 · Corp: $70
Guide →Nebraska
LLC: $100 · Corp: $60
Guide →Nevada
LLC: $75 · Corp: $75
Guide →New Hampshire
LLC: $100 · Corp: $100
Guide →New Jersey
LLC: $125 · Corp: $125
Guide →New Mexico
LLC: $50 · Corp: $100
Guide →New York
LLC: $200 + pub. · Corp: $125
Guide →North Carolina
LLC: $125 · Corp: $125
Guide →North Dakota
LLC: $135 · Corp: $100
Guide →Ohio
LLC: $99 · Corp: $99
Guide →Oklahoma
LLC: $100 · Corp: $50
Guide →Oregon
LLC: $100 · Corp: $100
Guide →Pennsylvania
LLC: $125 · Corp: $125
Guide →Rhode Island
LLC: $150 · Corp: $230
Guide →South Carolina
LLC: $110 · Corp: $135
Guide →South Dakota
LLC: $150 · Corp: $150
Guide →Tennessee
LLC: $300 · Corp: $100
Guide →Texas
LLC: $300 · Corp: $300
Guide →Utah
LLC: $54 · Corp: $70
Guide →Vermont
LLC: $125 · Corp: $125
Guide →Virginia
LLC: $100 · Corp: $75
Guide →Washington
LLC: $200 · Corp: $180
Guide →West Virginia
LLC: $100 · Corp: $50
Guide →Wisconsin
LLC: $130 · Corp: $100
Guide →Wyoming
LLC: $100 · Corp: $100
Guide →Filing fees are approximate and subject to change. Always verify with your state’s Secretary of State before filing.
What Each State Guide Covers
Every state guide follows the same comprehensive structure so you can find what you need fast.
LLC Formation
Step-by-step LLC formation for the state. Filing fees, required documents, registered agent requirements, and processing times.
Incorporation
C-Corp and S-Corp formation. Articles of Incorporation requirements, authorized shares, director requirements, and state-specific rules.
Taxes & Fees
State income tax rates, franchise taxes, annual report fees, sales tax rates, and any special taxes (B&O, gross receipts, commercial activity).
Registered Agent
State-specific registered agent requirements, terminology, change-of-agent process, and whether you can serve as your own agent.
Annual Reports
Filing deadlines, fees, what information is required, online filing instructions, and penalties for late or missed filings.
Business Licenses
State-level license requirements, professional licensing boards, sales tax permits, and links to the state’s license search tool.
Name Requirements
Naming rules, required designators (LLC, Inc.), name availability search, name reservation process, and DBA/fictitious name requirements.
Foreign Qualification
How to register an out-of-state LLC or corporation to do business in the state. Fees, required documents, and ongoing compliance.
State Formation FAQ
Quick answers to the most common questions about choosing and filing in a state.
Should I form my LLC in Delaware or my home state?
If you’re a small business operating in one state, form in your home state. Delaware adds cost (registered agent, annual tax, foreign qualification in your home state) without meaningful benefit for most small businesses. Delaware makes sense for VC-backed startups and companies planning institutional investment — the Court of Chancery and established case law justify the added expense.
What’s the cheapest state to form an LLC?
Kentucky ($40), Arkansas ($45), and several states at $50 (Arizona, Colorado, Hawaii, Iowa, Michigan, Mississippi, Missouri, New Mexico) have the lowest LLC filing fees. But formation fee is just one cost — also consider annual report fees, franchise taxes, and registered agent costs for the full picture. Wyoming ($100 formation, $60 annual) is often the best total-cost option.
Can I form in a no-income-tax state to avoid taxes?
Not exactly. If you live and operate in California, forming in Wyoming doesn’t avoid California income tax — you’ll still owe California tax on income earned in California, plus you’ll need to foreign-qualify in California ($800/year franchise tax). You only avoid state income tax if you actually live and operate in a no-income-tax state. Moving your residence is the only way to legitimately avoid your home state’s income tax.
What’s foreign qualification?
If your LLC or corporation is formed in one state but does business in another, you must “foreign-qualify” — register as a foreign entity in the other state. This requires a separate filing fee, a registered agent in that state, and ongoing annual report compliance. It doesn’t change your formation state; it just registers your entity to operate in additional states.
Which state processes filings fastest?
Delaware offers same-day and 24-hour expedited processing. Wyoming, Texas, and Florida typically process within 2–5 business days. California and New York are among the slowest at 5–10+ business days. Most states offer rush or expedited processing for an additional fee ($25–$1,000+ depending on the state and turnaround time).
Can I form in one state and operate in all 50?
Yes — but you may need to foreign-qualify in each state where you have a physical presence or significant business activity. Online-only businesses generally don’t need to foreign-qualify in every state where they have customers (but may need sales tax registration). The threshold for foreign qualification varies by state — typically it’s triggered by having employees, an office, or significant property in the state.
Find Your State. Start Your Business.
Select your state, follow the guide, and form your LLC or corporation with confidence.
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