LLC Annual Report Requirements by State (2026)
Most US states require LLCs to file an annual or biennial report (sometimes called a statement of information, annual registration, or periodic report) and to pay a fee. A smaller group of states currently charge little or nothing for the report itself. This page groups states by frequency and highlights material franchise or privilege taxes that often accompany (or replace) a simple report fee.
States with no (or $0) recurring report fee
Based on currently verified data. Some of these states may still require other filings or taxes.
Annual report states (sample)
Sorted by report fee (lowest first). Franchise taxes are listed separately where applicable.
| State | Report Fee | Franchise / Other | |
|---|---|---|---|
| Hawaii | $15 | — | View → |
| Kentucky | $15 | — | View → |
| Utah | $18 | — | View → |
| Montana | $20 | — | View → |
| Colorado | $25 | — | View → |
| Michigan | $25 | — | View → |
| Oklahoma | $25 | — | View → |
| West Virginia | $25 | — | View → |
| Wisconsin | $25 | — | View → |
| Louisiana | $35 | — | View → |
| Vermont | $35 | — | View → |
| Georgia | $50 | — | View → |
| Kansas | $50 | — | View → |
| North Dakota | $50 | — | View → |
| Rhode Island | $50 | $400 | View → |
| South Dakota | $50 | — | View → |
| Virginia | $50 | — | View → |
| Washington | $60 | — | View → |
| Wyoming | $60 | — | View → |
| Pennsylvania | $70 | — | View → |
Biennial report states
Report due every two years. The fee below is the amount charged per filing (not annualized).
Franchise & privilege taxes
Several states impose a franchise tax, privilege tax, or minimum tax that can be much larger than the report fee itself. California’s $800 annual franchise tax is the most widely discussed example. Always read the notes on the individual state page and confirm on the official tax or Secretary of State site.
- Arkansas — franchise/privilege noted at $150
- California — franchise/privilege noted at $800
- Delaware — franchise/privilege noted at $400
- Rhode Island — franchise/privilege noted at $400
Why deadlines matter
Failure to file required reports on time can result in late fees, loss of good standing, and eventual administrative dissolution of the LLC. Restoring good standing usually costs more than filing on time. Calendar the deadline and keep your registered agent information current.
Related tools
- LLC Cost Calculator — project multi-year totals including report fees
- Hidden Costs of Forming an LLC
- Full Costs by State table
Educational resource only. Not legal or tax advice. Verify every fee and deadline on the official state website.