shield_person RegisteredAgentHub
Formation Strategy

The Best State to Form an LLC: the honest answer, with the numbers

Every guide on this question has a favourite state to sell you. We keep the verified fee data for all 51 jurisdictions, so we can show the arithmetic instead: what forming out of state actually costs once you register back home, which states are genuinely cheap over five years, and the narrow cases where a hub state earns its reputation.

By Abdullah Riahi, Founder & Editor·September 12, 2026·10 min read
info

Heads up: some links in this guide are affiliate links. If you sign up through them we may earn a commission at no extra cost to you — it never changes what we recommend or what you pay.

summarize

The short answer

  • For most people, the best state is the one where the business actually operates. An LLC doing business in your state must register there anyway, so forming elsewhere means two states' fees, two registered agents, and two sets of filings for one company.
  • On pure five-year state cost, acting as your own agent, the cheapest are Montana $35, Arizona $50, Mississippi $50, Missouri $50, New Mexico $50. The average across all 51 jurisdictions is $573.
  • The most-marketed hub states are not the cheap ones: over five years Delaware costs $2,110 and Nevada $2,175, both in the five most expensive in the country. Wyoming is $400; New Mexico is $50.
  • 11 states charge no recurring state fee at all for a typical small LLC: Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina, Texas.
  • A hub state makes sense in three cases: a non-US resident with no US operations, a holding company that owns assets rather than trading, or a genuinely multi-state business choosing a home base. Outside those, it costs more and protects less than the marketing suggests.

Type this question into a search engine and the answers are remarkably consistent: Wyoming, Delaware, Nevada, sometimes New Mexico, each pitched as the smart founder's choice. Most of those pages are written by companies that earn a fee when you form there. We are an affiliate site too, and we say so, but our recommendation runs the other way for almost everyone, and the reason is arithmetic rather than opinion. We maintain the verified formation and recurring fees for every state, checked against each state's official source and dated, which means this page can show you the actual five-year bill for any choice instead of asking you to trust an adjective.

Two ideas do most of the work. First, an LLC that does business in a state has to register there whether or not it was formed there, so an out-of-state formation is an addition to your home state's fees, not a replacement for them. Second, the recurring fee matters more than the formation fee, because you pay it every year for as long as the company exists. A state that is cheap to enter and expensive to stay in is expensive.

Decided on your state? Form it with Northwest for $39 + the state fee →Registered agent included free for year one · works in all 50 states · their address on the public record instead of yours

The rule that settles it for most people

Every state requires a company that transacts business within its borders to register as a foreign LLC, and that registration carries its own fee and its own annual obligations. Texas charges $750 to register an out-of-state LLC, two and a half times its own $300 formation fee, and adds a late fee equal to the full registration fee for every year a company operated unregistered. California charges its $70 plus the $800 annual franchise tax to any LLC doing business there, wherever it was formed; the $800 follows the activity, not the paperwork. So a Wyoming LLC run from Austin pays Wyoming's fees, Texas's $750 registration, and needs a registered agent in both states, to end up exactly as exposed to Texas law as a plain Texas LLC would be.

The privacy argument deserves the same treatment. Wyoming and New Mexico genuinely keep member names off the formation record, and that is worth something for a passive holding company. It is worth very little for an operating business, because a foreign registration, a state tax account, a business licence, a lease and a bank account each attach your name to the company in your home state anyway. The record you were hiding from is not the one people look at.

The cheapest states over five years, from the verified dataset

Ranked by total state fees across the first five years for an owner acting as their own registered agent, so the number is the state's bill alone. Every figure comes from our 51-jurisdiction fee table, last fully audited 2026-09-01, and the same numbers drive our Fee Change Wire.

StateTo formRecurring state fee5 years, own agent5 years, with a $125/yr service
Montana$35Annual Report (fee waived through 2027)$35$660
Arizona$50None — no annual report for LLCs$50$675
Mississippi$50Annual Report (free for domestic)$50$675
Missouri$50None — no annual report$50$675
New Mexico$50None — no annual report$50$675
Ohio$99None — no annual report$99$724
Idaho$100Annual Report (free)$100$725
Iowa$50$30 every 2 years — Biennial Report$110$735

Notice what is not on that list. Wyoming, at $400 over five years, is a perfectly reasonable state and nowhere near the cheapest; Delaware and Nevada do not appear because they are among the most expensive. The states that are actually cheap to own an LLC in are the ones with no recurring fee, and there are 11 of them: Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina, Texas. Ohio is the standout for a large state: $99 once, then nothing, for a state with the eighth-largest economy in the country.

The most expensive states, and why two of them are famous

StateTo formRecurring state fee5 years, own agent5 years, with a $125/yr service
California$70$800/yr — Annual Franchise Tax ($800 minimum)$4,070$4,695
Massachusetts$500$500/yr — Annual Report$3,000$3,625
Nevada$425$350/yr — Annual List + State Business License$2,175$2,800
Delaware$110$400/yr — Annual Tax (flat)$2,110$2,735
Tennessee$300$300/yr — Annual Report (minimum)$1,800$2,425

California is expensive for a well-known reason, an $800 minimum franchise tax owed even at a loss, and no formation strategy avoids it for a business that operates there. Massachusetts charges $500 a year to exist. But the two that should give you pause are Delaware and Nevada, the states most often recommended as clever choices. Delaware's flat annual tax rose to $400 under House Bill 400 in 2026, and Nevada's annual list plus state business licence runs $350 a year on top of the most expensive formation bundle in the country. Their reputations were built for venture-backed corporations and casino-era asset protection respectively; a one-person consulting LLC gets the bill without the benefit.

The four hub states, priced honestly

These are the states people mean when they ask this question, so here is what each actually costs and who it genuinely suits. The full second-bill tables, showing home-state cost versus hub plus home registration, are on each state's guide.

StateTo formRecurring state fee5 years, own agent5 years, with a $125/yr service
Wyoming$100$60/yr — Annual Report License Tax (minimum)$400$1,025
Delaware$110$400/yr — Annual Tax (flat)$2,110$2,735
New Mexico$50None — no annual report$50$675
Nevada$425$350/yr — Annual List + State Business License$2,175$2,800

New Mexico is the one hub state that is also cheap: $50 to form, no annual report, and no member names on the public record. For a non-resident founder or a passive holding LLC it is the strongest value in the country, and the registered agent becomes the only recurring cost, which is why we compare the local agents on our New Mexico guide. Wyoming costs more, $400 over five years against New Mexico's $50, in exchange for stronger charging-order protection and the most established privacy industry of the four; it is the sensible choice for a holding company that expects to be litigated against. Delaware earns its price only for companies that will raise institutional money or want the Court of Chancery, and its $400 annual tax makes it a poor choice for anyone else. Nevada is hard to justify for a small LLC at all: the most expensive to form, $350 a year to keep, and its privacy is narrower than the marketing implies.

When a hub state is genuinely the right answer

Three situations, and the arithmetic changes in each because there is no home state to register back into. A non-US resident with no US office, staff or property has no home state; the formation state is the only state, and New Mexico or Wyoming is a clean choice. A holding company that owns real estate, intellectual property or shares in other companies, and does not trade, may never need to register elsewhere; Wyoming's charging-order protection is designed for exactly this. A business operating in several states will register as a foreign LLC in each of them regardless, so its formation state is a free choice, and a cheap, private, well-run one is worth picking deliberately.

If you are none of those, the honest answer is your own state, and the useful question becomes what it costs there. Our calculator gives the first-year and five-year total for any state, and the per-state cost pages, starting with Texas, California and Florida, carry every ancillary fee from the official schedule.

What the fee tables leave out

Two things move the real answer more than the state fees do. Taxes follow activity. A pass-through LLC's profit is taxed where the owner lives and where the work happens; forming in a no-income-tax state does not move a California resident's income out of California. Our sales-tax nexus table covers the parallel rule for selling into other states. The registered agent line is public everywhere. Whichever state you choose, the agent address on the formation document is on that state's public record. If it is your home address, that is the privacy decision that actually matters, and it is the same decision in Ohio as in Wyoming.

Form your LLC in the right state with Northwest →$39 + your state's fee · registered agent free for year one, then ~$125/yr · one provider if you ever register in a second state

How this page was built

Every cost in the tables above is computed from our verified fee dataset for all 50 states and DC, in which each figure is checked against the state's official fee schedule and dated. The tables regenerate from that data, so they change when a state's fee changes rather than when someone remembers to edit the page. Recurring taxes that scale with revenue are shown at their minimum, one-off extras such as New York's publication requirement are excluded, and the service column assumes a typical registered-agent service at $125 a year. The full table and a CSV are free on the calculator page.

Keep reading

Frequently asked questions

What is the best state to form an LLC?expand_more
For almost everyone, the state where the business operates. An LLC doing business in a state must register there whether or not it was formed there, so forming elsewhere adds a second state's fees and a second registered agent without removing the first. Hub states make sense for non-US residents with no US operations, passive holding companies, and genuinely multi-state businesses.
What is the cheapest state to form an LLC?expand_more
By formation fee alone, Montana at $35. Over five years including recurring state fees, the cheapest are Montana at $35, Arizona at $50, Mississippi at $50, Missouri at $50, New Mexico at $50, all states with little or no recurring fee. But cheapest only matters if you operate there; a cheap out-of-state formation is an extra cost, not a saving.
Is Wyoming the best state for an LLC?expand_more
It is a good state, not a cheap one: $100 to form and $400 over five years, against $50 for New Mexico. Wyoming earns its reputation for holding companies that want strong charging-order protection and member privacy. For an operating business based elsewhere it means paying Wyoming and your home state both.
Is Delaware a good state for a small LLC?expand_more
Usually not. Delaware's flat annual LLC tax rose to $400 under House Bill 400 in 2026, putting a Delaware LLC at $2,110 over five years, among the five most expensive in the country. Its advantages, the Court of Chancery and investor familiarity, matter to venture-backed corporations, not to a small pass-through LLC.
Which states have no annual LLC fee?expand_more
11 charge no recurring state fee for a typical small LLC: Alabama, Arizona, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina, Texas. Texas is on the list because most LLCs fall under its franchise-tax threshold, though they must still file a free Public Information Report each year; Alabama is on it because the Business Privilege Tax was exempted for small businesses from 2024.
Can I avoid California's $800 tax by forming in another state?expand_more
No. The $800 minimum franchise tax applies to any LLC doing business in California, including out-of-state LLCs registered there as foreign LLCs. Forming in Wyoming or Nevada while operating in California adds that state's fees on top of the $800; it does not replace it.
Does forming an LLC in a no-income-tax state save on taxes?expand_more
Not for a pass-through LLC whose owner lives and works elsewhere. The profit is taxed in the state where the owner is resident and where the business activity happens. Formation state affects state fees and the public record; it does not move income across state lines.
What does it cost to register an out-of-state LLC in my home state?expand_more
It varies by state and is often higher than forming there directly. Texas charges $750 to register a foreign LLC against $300 to form a Texas one, plus a late fee equal to the registration fee for each year a company operated unregistered. That gap is the clearest illustration of why forming where you operate is usually the cheaper path.

Affiliate disclosure: RegisteredAgentHub is reader-supported. If you sign up or make a purchase through links on this page, we may earn a commission at no extra cost to you. This helps us keep producing independent guides. We only feature services we believe offer genuine value.

This guide is for general informational purposes and is not legal, tax, or financial advice. Pricing referenced in this guide reflects provider rates as of July 2026 and can change — always confirm current details on the official site before purchasing.