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2027 state filing fees and penalties

A source-cited planning report for accountants, business owners and newsrooms.

Snapshot assembled 2026-10-25. “2027” is the planning edition, not a claim that every amount or rule has been verified for 2027. Source-specific years and exceptions still apply.

Findings you can cite

Calculated from this snapshot. These describe recorded coverage, not every obligation in the United States.

124 filing records

Across 51 jurisdictions in the dataset. 82 records have a verified fee; 44 have a verified late-charge rule.

Definitions and coverage

$500.00 highest recorded LLC report fee

Massachusetts has the highest fee among the 32 domestic LLC report records with a numeric fee in this snapshot. This is a fee per filing, not a total annual cost.

See the record and source

2 recorded zero-dollar fees

Idaho, Minnesota have a recorded $0 domestic LLC report fee. A zero-dollar report fee does not establish that a business owes no taxes or other charges.

Read the LLC comparison

Recorded LLC report fees

The eight largest numeric fees in the domestic LLC report subset. USD per filing; annual and biennial records are not annualized.

Largest recorded domestic LLC report feesBars start at zero. Filing periods and methods differ; this is not a ranking of total business costs. Massachusetts: $500.00. District of Columbia: $300.00. Maryland: $300.00. North Carolina: $200.00. Florida: $138.75. Alaska: $100.00. New Hampshire: $100.00. Oregon: $100.00. Massachusetts $500.00 District of Columbia $300.00 Maryland $300.00 North Carolina $200.00 Florida $138.75 Alaska $100.00 New Hampshire $100.00 Oregon $100.00
Read each fee’s quotation and filing rule in the comparison below. A prior-year form does not establish a 2027 fee.

What the records cover

Number of filing records, out of 124. One record can apply to several entity types.

Coverage of fees and late-charge rulesDenominator: 124 filing records. Categories overlap. A late-charge rule can describe no additional fee. Filing fee recorded: 82. Late-charge rule recorded: 44. Both recorded: 34. Filing fee recorded 82 Late-charge rule recorded 44 Both recorded 34
Missing penalty data means “Not verified yet.” A rule describing no additional late fee counts as a recorded rule. It does not imply no other consequences.

Audit the counts in the CSV

Late charges need their context

Fixed charges, tax-based penalties, interest and nonmonetary consequences cannot be reduced to one comparable penalty number. These examples retain the recorded wording and exceptions.

Connecticut

Late-charge rule

No additional late filing fee; missing reports prevent a certificate of legal existence.
Is there an additional fee or penalty fee if the report is not filed by its due date? No. However, the Secretary will not issue a Certificate of Legal Existence (Good Standing) for any entity that has failed to file one or more annual reports
Official source
Compare with the report fee

Florida

Late-charge rule

A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships. Non-profit corporations are not subject to the $400 late fee.
A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships. Non-profit corporations are not subject to the $400 late fee.
Official source
Compare with the report fee

Illinois

Late-charge rule

$100 if not filed within 60 days after the due date.
A late filing penalty of $100 will apply if this report is not filed within 60 days after the due date.
Official source
Compare with the report fee

Domestic LLC report comparison

One row per recorded domestic LLC report. Taxes and fee-only obligations are outside this subset. The complete report CSV also includes corporations, nonprofits, foreign entities and tax records.

41 domestic LLC report records. Expand each source to inspect its quotation and verification date. All amounts are USD per filing.
Jurisdiction and ruleReport feeLate-charge rule
Alaska

Biennial Report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation
For Profit Corporations, Professional Corporations, Limited Liability Companies, and Limited Liability Partnerships:
Official source

Filing rule

Due January 2nd in years matching the formation year’s odd or even pattern.
If the entity is created in an even-numbered year, the Biennial Report due date will be January 2nd of every even-numbered year. Reporting is open beginning October 2nd of the previous year. If the entity is created in an odd-numbered year, the Biennial Report due date will be January 2nd of every odd-numbered year.
Official source

Filing fee

LLC: 100; corporation: 100; foreign LLC: 200; foreign corporation: 200
Domestic: $100.00 or $137.50 with late fee on or after February 2nd Foreign: $200.00 or $247.50 with late fee on or after February 2nd
Official source

Late-charge rule

On or after February 2: domestic total $137.50; foreign total $247.50, including late fee.
Domestic: $100.00 or $137.50 with late fee on or after February 2nd Foreign: $200.00 or $247.50 with late fee on or after February 2nd
Official source
Arizona

Annual Reports

Entity scope and filing rule

Entity types

Llc
No, LLCs are not required to file annual reports.
Official source

Filing rule

No, LLCs are not required to file annual reports.
No, LLCs are not required to file annual reports.
Official source
Colorado

Periodic Report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
Reporting entities, such as limited liability companies, corporations, nonprofit corporations, and foreign entities, are required by law to submit a Periodic Report each year to the Secretary of State.
Official source

Filing rule

You can find your reporting month on the entity’s Summary page under ‘Periodic report month’. The Periodic Report can be filed two months before the Periodic Report month or two months after without any penalty.
You can find your reporting month on the entity’s Summary page under ‘Periodic report month’. The Periodic Report can be filed two months prior to the Periodic Report month or two months after without any penalty.
Official source

Filing fee

$25
Periodic Report | $25.00
Official source

Late-charge rule

$50 periodic report late filing penalty.
Periodic Report Late Filing Penalty | $50.00
Official source
Connecticut

Annual Report

Entity scope and filing rule

Entity types

Llc
Limited Liability Company (LLC) Reports
Official source

Filing rule

The report is due each year between Jan. 1st and March 31st starting in 2018.
The report is due each year between Jan. 1st and March 31st starting in 2018.
Official source

Filing fee

$80
Limited Liability Company (LLC) Annual Report (file online) > | $80
Official source

Late-charge rule

No additional late filing fee; missing reports prevent a certificate of legal existence.
Is there an additional fee or penalty fee if the report is not filed by its due date? No. However, the Secretary will not issue a Certificate of Legal Existence (Good Standing) for any entity that has failed to file one or more annual reports
Official source
Delaware

LLC annual report requirement

Entity scope and filing rule

Entity types

LLCs
Although Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an Annual Report, they are required to pay an annual tax of $400.00.
Official source

Filing rule

Delaware LLCs formed in the state don't file an annual report. They must pay the separate annual tax.
Although Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an Annual Report, they are required to pay an annual tax of $400.00.
Official source
District of Columbia

Biennial report

Entity scope and filing rule

Entity types

Llc; foreign llc
Domestic & Foreign Limited Liability Company
Official source

Filing rule

An entity's first Biennial Report is due by April 1st the very next calendar year after it registers, and by April 1st every two years there on after.
An entity's first Biennial Report is due by April 1st the very next calendar year after it registers, and by April 1st every two years there on after.
Official source

Filing fee

$300
Domestic & Foreign Limited Liability Company | Biennial report | $300.00
Official source

Late-charge rule

Biennial report late fee: $100
Domestic & Foreign Limited Liability Company | Biennial report late fee | $100.00
Official source
Florida

Annual Report

Entity scope and filing rule

Entity types

Limited liability companies.
Annual Report - Profit Corporation | $150.00 Annual Report - Non-Profit Corporation | $61.25 Annual Report - Limited Liability Company | $138.75
Official source

Filing rule

File between January 1 and May 1 of the year following the year the articles became effective, then each calendar year thereafter.
The first annual report must be delivered to the department between January 1 and May 1 of the year following the calendar year in which the limited liability company’s articles of organization became effective or the foreign limited liability company obtained a certificate of authority to transact business in this state. Subsequent annual reports must be delivered to the department between January 1 and May 1 of each calendar year thereafter.
Official source

Filing fee

LLC annual report: $138.75.
Annual Report - Profit Corporation | $150.00 Annual Report - Non-Profit Corporation | $61.25 Annual Report - Limited Liability Company | $138.75
Official source

Late-charge rule

A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships. Non-profit corporations are not subject to the $400 late fee.
A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships. Non-profit corporations are not subject to the $400 late fee.
Official source
Georgia

Annual Registration

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
Each business entity registered or filed with the Office of Secretary of State is required to file an annual registration.
Official source

Filing rule

Entity annual registrations are due by April 1st of each year it is due, but may be filed as early as January 1st.
Entity annual registrations are due by April 1st of each year it is due, but may be filed as early as January 1st.
Official source

Late-charge rule

$25 late annual registration penalty.
Penalty for Late Filing of Annual Registration | $25.00
Official source
Hawaii

Annual Report

Entity scope and filing rule

Entity types

Llc; foreign llc
For a domestic or foreign limited liability company whose date of organization or registration in this State falls between:
Official source

Filing rule

Organization/registration January–March: March 31; April–June: June 30; July–September: September 30; October–December: December 31, each year.
For a domestic or foreign limited liability company whose date of organization or registration in this State falls between: (1) January 1 and March 31, an annual report shall be filed on or before March 31 of each year … (2) April 1 and June 30, an annual report shall be filed on or before June 30 of each year … (3) July 1 and September 30, an annual report shall be filed on or before September 30 of each year … (4) October 1 and December 31, an annual report shall be filed on or before December 31 of each year
Official source

Filing fee

$12.5
Online filing fee for Limited Liability Company Annual Report: $12.50
Official source

Late-charge rule

Online delinquent reports incur $10 per year; the statute also authorizes up to $100 per 30-day delinquency period.
If you are delinquent in filing your Hawaii annual report(s), you can submit your filing online and a $10.00 late fee will be assessed per year delinquent. Failure to file the annual report within the prescribed time shall be subject to a penalty not exceeding $100.00 for each thirty-day period that the delinquency continues.
Official source
Idaho

annual report

Entity scope and filing rule

Entity types

Llc; corporation
You may want to consult with an attorney before choosing a legal structure (LLC, corporation, partnership, etc.), particularly if more than one person will own the business.
Official source

Filing fee

There is no charge to file your annual report and assumed business name registrations (DBAs) do not file an annual report.
There is no charge to file your annual report and assumed business name registrations (DBAs) do not file an annual report.
Official source
Illinois

Limited Liability Company Annual Report

Entity scope and filing rule

Entity types

Llc
Domestic and Foreign Limited Liability Companies may file a standard annual report electronically.
Official source

Filing rule

Before the first day of the LLC's anniversary month each year; anniversary month is the month organized.
The annual report is due before the first day of the LLC’s anniversary month each year. The anniversary month is the month in which the LLC was organized.
Official source

Filing fee

$75
Limited Liability Company Annual Report | $75 | $50
Official source

Late-charge rule

$100 if not filed within 60 days after the due date.
A late filing penalty of $100 will apply if this report is not filed within 60 days after the due date.
Official source
Indiana

Business Entity Report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
These reports must be filed every two years for both nonprofit and for-profit businesses.
Official source

Filing rule

Every two years, during the anniversary month of formation or the month authority to do business in Indiana was granted.
These reports must be filed every two years for both nonprofit and for-profit businesses. The filings are due during the anniversary month of your business's formation or the anniversary month in which you were granted authority to do business in the state.
Official source
Iowa

Biennial Report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation
Businesses, both domestic and foreign, will file a biennial report with the Office of the Iowa Secretary of State every other year.
Official source

Filing fee

LLC: 30; foreign LLC: 30; corporation: 60; foreign corporation: 60
If you file your Biennial Report online through Fast Track Filing, your filing fee will be $30. If you have a for-Profit Corporation (Inc.), your filing fee will be $60.
Official source
Kansas

Information Report

Entity scope and filing rule

Entity types

Llc
Information reports are filed biennially. Businesses forming in even years file reports in each succeeding even year. Businesses forming in odd years file reports in each succeeding odd year. All for profit businesses are due by April 15th of their respective odd or even year, and all not for profit businesses are due by June 15th of their respective odd or even year.
Official source

Filing rule

For-profit reports are due April 15th, biennially. File in even years if formed in an even year, or odd years if formed in an odd year.
Information reports are filed biennially. Businesses forming in even years file reports in each succeeding even year. Businesses forming in odd years file reports in each succeeding odd year. All for profit businesses are due by April 15th of their respective odd or even year, and all not for profit businesses are due by June 15th of their respective odd or even year.
Official source

Filing fee

$90
Online Information Report: ............................ $90
Official source
Kentucky

annual reports

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
all entities conducting business in the Commonwealth of Kentucky are required to file annual reports
Official source

Filing rule

All entities conducting business in the Commonwealth of Kentucky are required to file annual reports with this office by June 30 of each year.
all entities conducting business in the Commonwealth of Kentucky are required to file annual reports with this office by June 30 of each year.
Official source

Filing fee

$15
Your annual report must be signed, dated and accompanied by a $15 filing fee.
Official source
Louisiana

Annual Report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
Domestic corporations Domestic limited liability companies Foreign corporations Foreign limited liability companies Annual Report for Nonprofit
Official source

Filing fee

LLC: 35; foreign LLC: 35; corporation: 35; foreign corporation: 35; nonprofit: 10
Annual Report | | $35 Annual Report for Nonprofit | | $10 Annual Reports | | $35
Official source
Maine

annual report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
all business and nonprofit entities on file with the Secretary of State's office as of December 31, 2025.
Official source

Filing rule

Annual reports are due Monday, June 1, 2026, for all business and nonprofit entities on file with the Secretary of State's office as of December 31, 2025.
Annual reports are due Monday, June 1, 2026, for all business and nonprofit entities on file with the Secretary of State's office as of December 31, 2025.
Official source

Filing fee

LLC: 85; corporation: 85; foreign LLC: 150; foreign corporation: 150; nonprofit: 35
The annual report fee is $85 for domestic business entities, $150 for foreign business entities and $35 for domestic or foreign nonprofit corporations.
Official source

Late-charge rule

A late-filing penalty is assessed on reports received after June 1; amount not stated.
A substantial late-filing penalty will be assessed, and may not be waived, on reports received after June 1.
Official source
Maryland

Annual Report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
Domestic or Foreign Stock Corporation (D) or (F) $300 Domestic or Foreign Limited Liability Company (W) or (Z) $300 Domestic or Foreign Non Stock Corporation (D) or (F) -0-
Official source

Filing rule

2026 Form 1 is due April 15.
2026 Form 1 Due April 15th
Official source

Filing fee

LLC: 300; foreign LLC: 300; corporation: 300; foreign corporation: 300; nonprofit: 0
Domestic or Foreign Stock Corporation (D) or (F) $300 Domestic or Foreign Limited Liability Company (W) or (Z) $300 Domestic or Foreign Non Stock Corporation (D) or (F) -0-
Official source
Massachusetts

annual report

Entity scope and filing rule

Entity types

Llc
All limited liability companies formed under this chapter shall also file an annual report
Official source

Filing rule

By the anniversary of the LLC's original filing.
LLCs must file an annual report with the Secretary of State by the anniversary of the LLC's original filing. The filing fee is $500.
Official source

Filing fee

$500
The fee for the filing of the annual report required by subsection (c) shall be five hundred dollars.
Official source
Michigan

Annual Statement

Entity scope and filing rule

Entity types

Llc; foreign llc
Corporations, Nonprofit Corporations, Limited Liability Companies and Professional Limited Liability Companies are required to file.
Official source

Filing rule

Due February 15 each year after organization or qualification. If formed or qualified after September 30, skip the immediately following February 15 filing.
Due Date: February 15 each year after organization/qualification. However, if the limited liability company is formed/qualified after September 30, it is not required to file an annual statement on February 15 of the year immediately succeeding its formation.
Official source

Filing fee

$25
Fee: $25.00
Official source
Minnesota

Annual Renewal

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation
Business Corporation (Domestic) – Chapter 302A Limited Liability Company (Domestic) - Chapter 322C Limited Liability Company (Foreign) - Chapter 322C
Official source

Filing rule

The deadline for renewals is December 31, but you can renew at any time during the calendar year!
The deadline for renewals is December 31, but you can renew at any time during the calendar year!
Official source

Filing fee

$0
Annual Renewal | $0 | $0 | $0
Official source
Mississippi

Annual Report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation
Under Mississippi law, all for profit corporations, nonprofit corporations, and limited liability companies operating in Mississippi are required to file an Annual Report with the Secretary of State.
Official source

Filing rule

The Annual Report for profit corporations and limited liability companies can be filed any time on or after January 1st of each year and are due by April 15th of that year.
The Annual Report for profit corporations and limited liability companies can be filed any time on or after January 1st of each year and are due by April 15th of that year.
Official source
Missouri

annual report

Entity scope and filing rule

Entity types

Llc
Do limited liability companies have to file an annual report? No.
Official source

Filing rule

Do limited liability companies have to file an annual report? No.
Do limited liability companies have to file an annual report? No.
Official source
Montana

annual report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
Annual reports are required for all limited liability companies (LLCs) and corporations (profit and nonprofit).
Official source

Late-charge rule

$35 annual report fee after April 15.
After April 15th, the fee is $35.
Official source
Nebraska

biennial reports

Entity scope and filing rule

Entity types

Llc; foreign llc
Domestic and Foreign Limited Liability Companies and Professional Limited Liability Companies biennial reports are due in the odd numbered years by April 1, delinquent June 16.
Official source

Filing rule

Domestic and Foreign Limited Liability Companies and Professional Limited Liability Companies biennial reports are due in the odd numbered years by April 1, delinquent June 16.
Domestic and Foreign Limited Liability Companies and Professional Limited Liability Companies biennial reports are due in the odd numbered years by April 1, delinquent June 16.
Official source

Filing fee

$25
The filing fee for all filings under the Nebraska Uniform Limited Liability Company Act, including amendments and name reservation, shall be thirty dollars if the filing is submitted in writing and twenty-five dollars if the filing is submitted electronically pursuant to section 84-511
Official source
New Hampshire

Annual Reports

Entity scope and filing rule

Entity types

Llc; foreign llc
Each domestic limited liability company and each foreign limited liability company registered to do business in this state, except limited liability companies making returns to the insurance commissioner
Official source

Filing rule

Between January 1 and April 1 each year. First report is in the following calendar year, except entities formed or registered between December 1 of the preceding year and April 1 of the current year need not report that year.
Except as provided in subparagraph (b), the first annual report shall be delivered to the secretary of state between January 1 and April 1 of the year following the calendar year in which a domestic limited liability company was formed or a foreign limited liability company was registered to do business. (b) A foreign limited liability company that has registered at any time between December 1 of the preceding year and April 1 of the current calendar year, or a domestic limited liability company that was formed during the same period, shall not be required to file an annual report during that year. Subsequent annual reports shall be delivered to the secretary of state between January 1 and April 1 of the following calendar years.
Official source

Filing fee

$100
Upon receipt for filing of an annual report under RSA 304-C:194, a fee in the amount of $100
Official source

Late-charge rule

$50 for failure or refusal to file or pay by April 1.
for failure or refusal to file an annual report or pay the filing fee on or before April 1 of any year, an additional late filing fee in the amount of $50
Official source
New Jersey

Annual Report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
For-Profit Corporate and Limited Partnership (LP) Filing Non-Profit Corporation Filing Limited Liability Company (LLC) Filing
Official source

Filing rule

Every year on the last day of the business formation month.
The report is due every year on the last day of the month, in the month in which you completed your business formation (LLC, Corporation, etc).
Official source

Filing fee

LLC: 75; foreign LLC: 75; corporation: 75; foreign corporation: 75; nonprofit: 30
Annual Report - corporate and LP (Expediting is not available on this item.) | $75.00 Non-Profit Corporation Filing | Fees Annual Report | $30.00 Limited Liability Company (LLC) Filing | Fees Annual Report | $75.00
Official source
New York

Biennial Statement

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation
Domestic and foreign business corporations are required by Section 408 of the Business Corporation Law to file a Biennial Statement every two years Domestic and foreign limited liability companies (LLCs) are required by Section 301(e) of the Limited Liability Company Law to file a Biennial Statement every two years
Official source

Filing rule

File every two years during the calendar month of the original incorporation, organization or authority filing.
The filing period for a business corporation or LLC is the calendar month in which its original Certificate of Incorporation, Articles of Organization, or Application for Authority was filed with the New York Department of State. The Biennial Statement must be filed every two years.
Official source

Filing fee

$9
The fee for filing a Biennial Statement for a business corporation or LLC is $9.
Official source
North Carolina

Annual report

Entity scope and filing rule

Entity types

Llc; foreign llc
Excluding professional limited liability companies governed by G.S. 57D-2-02, each LLC and each foreign LLC authorized to transact business in this State must deliver to the Secretary of State for filing annual reports
Official source

Filing rule

April 15 each year, beginning the calendar year after domestic articles become effective or foreign authority is issued.
Excluding professional limited liability companies governed by G.S. 57D-2-02, each LLC and each foreign LLC authorized to transact business in this State must deliver to the Secretary of State for filing annual reports on a form prescribed by, and in the manner required by, the Secretary of State and as otherwise provided in subsection (b) of this section. The first annual report of a limited liability company is due to be delivered to the Secretary of State by April 15 of the year following (i) in the case of an LLC, the calendar year in which the LLC's articles of organization or articles of organization and conversion filed by the Secretary of State become effective or (ii) in the case of a foreign LLC, the calendar year in which the Secretary of State issues to the foreign LLC a certificate of authority to transact business in this State. The limited liability company shall deliver an annual report by April 15 of each subsequent year
Official source

Filing fee

Annual report filing fee: 200.00.
(28) Annual report 200.00
Official source
North Dakota

Annual Report

Entity scope and filing rule

Entity types

Llc; foreign llc
Annual Report (domestic and foreign) - $50
Official source

Filing rule

Filing Deadline - November 15
Filing Deadline - November 15
Official source

Filing fee

$50
Annual Report (domestic and foreign) - $50
Official source
Ohio

Annual report requirement

Entity scope and filing rule

Entity types

LLCs
Although limited liability companies are not required to submit annual or biennial filings, certain actions taken by the limited liability company may trigger a filing requirement.
Official source

Filing rule

Ohio LLCs don't file an annual or biennial report with the Secretary of State. Certain business changes can still require a filing.
Although limited liability companies are not required to submit annual or biennial filings, certain actions taken by the limited liability company may trigger a filing requirement.
Official source
Oklahoma

ANNUAL CERTIFICATE

Entity scope and filing rule

Entity types

Llc; foreign llc
EVERY domestic and foreign limited liability company, or registered series, registered to do business in Oklahoma shall file a certificate each year
Official source

Filing rule

Each year on the anniversary date of registration.
EVERY domestic and foreign limited liability company, or registered series, registered to do business in Oklahoma shall file a certificate each year in the Office of the Secretary of State, on the anniversary date of its registration.
Official source

Filing fee

$25
FILING FEE: $25.00
Official source
Oregon

Annual Reports

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
An assumed business name renews every two years. All other business entity types renew annually.
Official source

Filing rule

Every year on the anniversary date of the original filing.
An assumed business name renews every two years. All other business entity types renew annually. Your renewal will be due on the anniversary date of the original filing.
Official source

Filing fee

LLC: 100; foreign LLC: 275; corporation: 100; foreign corporation: 275; nonprofit: 50
DOMESTIC CORPORATIONS Business/Professional Renewal (Annually) $100.00 Nonprofit Renewal (Annually) $50.00 FOREIGN CORPORATIONS Business/Professional Renewal (Annually) $275.00 Nonprofit Renewal (Annually) $50.00 LIMITED LIABILITY COMPANIES Domestic Renewal (Annually) $100.00 Foreign Renewal (Annually) $275.00
Official source
Pennsylvania

Annual Report

Entity scope and filing rule

Entity types

Llc; foreign llc
The deadline for limited liability companies (domestic and foreign) is September 30
Official source

Filing rule

The deadline for limited liability companies (domestic and foreign) is September 30
The deadline for limited liability companies (domestic and foreign) is September 30 A company’s first annual report is due the year following its formation in Pennsylvania or its initial foreign registration.
Official source

Filing fee

$7
The fee is $7 for business corporations, limited liability companies (LLCs), limited partnerships (LPs) and limited liability general partnerships (LLPs). There is no fee for nonprofit corporations and any LPs or LLCs with a not-for-profit purpose.
Official source
Rhode Island

annual report

Entity scope and filing rule

Entity types

Llc; corporation
Limited Liability Companies, Business Corporations, Partnerships, and Benefit Corporations are required to file an annual report
Official source

Filing rule

February 1 – May 1
February 1 – May 1
Official source

Filing fee

$50
$50 $50 | $2.50 | $25 applied June 1
Official source

Late-charge rule

$25 applied June 1.
$25 applied June 1
Official source
South Dakota

Annual Report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
Business Corporations - Domestic & Foreign Limited Liability Company (LLC) - Domestic & Foreign Nonprofit Corporations - Domestic & Foreign
Official source

Filing rule

Annual reports are due every year on the 1st day of the anniversary month of when the business was initially filed.
Annual reports are due every year on the 1st day of the anniversary month of when the business was initially filed.
Official source

Filing fee

LLC: 55; foreign LLC: 55; corporation: 55; foreign corporation: 55; nonprofit: 10
Annual Report Filed Electronically online | $55 Nonprofit Corporations - Domestic & Foreign Annual Report | $10
Official source

Late-charge rule

$55 after the delinquency date, which is two months after the due date; nonprofits exempt from this late fee.
The business entity status becomes delinquent and late fees are assessed if you have not filed your annual report 2 months following the due date. Annual Reports filed after their delinquency date will incur a $55 late fee. (Nonprofit corporations are exempt from the additional late fee, but are still required to file Annual Reports.)
Official source
Utah

ANNUAL REPORT / RENEWAL FORM

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation; nonprofit
Domestic & Foreign Profit Corporations: $18.00 Late Fee: + $10.00 Domestic & Foreign Non-Profit Corporations: $18.00 Late Fee: + $10.00 Domestic & Foreign LLC: $18.00 Late Fee: + $10.00
Official source

Filing rule

Renewal is due on the entity's anniversary date.
EXPIRATION DATE: This is the date that the renewal is due (Anniversary date of the entity)
Official source

Filing fee

$18
Domestic & Foreign Profit Corporations: $18.00 Late Fee: + $10.00 Domestic & Foreign Non-Profit Corporations: $18.00 Late Fee: + $10.00 Domestic & Foreign LLC: $18.00 Late Fee: + $10.00
Official source

Late-charge rule

$10 late fee.
Domestic & Foreign Profit Corporations: $18.00 Late Fee: + $10.00 Domestic & Foreign Non-Profit Corporations: $18.00 Late Fee: + $10.00 Domestic & Foreign LLC: $18.00 Late Fee: + $10.00
Official source
Vermont

Annual report

Entity scope and filing rule

Entity types

Llc; foreign llc
Each domestic limited liability company and each foreign limited liability company authorized to transact business in this State shall file an annual report
Official source

Filing rule

Within three months after the expiration of the company's fiscal year.
The annual report shall be delivered to the Secretary of State within three months after the expiration of the company’s fiscal year.
Official source
Washington

Annual Report

Entity scope and filing rule

Entity types

Llc; foreign llc; corporation; foreign corporation
The forms and information provided below apply to both Domestic (WA) and Foreign (Non-WA) business entities. ... Profit Business Entity Types, including LLC
Official source

Filing rule

Annually by the expiration date, the last day of the month first formed/registered with the Secretary of State; may file up to 180 days before expiration.
An Annual Report is due by the business entity’s expiration date, which is the last day of the month in which the business was first formed/registered with the Secretary of State; and can be filed up to 180 days before the expiration date.
Official source

Filing fee

$70
The filing fee includes an online processing fee. The fees are as follows: $70 – Profit Business Entity Types, including LLC
Official source

Late-charge rule

An additional $25 applies if the entity's status is Delinquent.
If the business entity’s status is listed as Delinquent an additional $25 delinquency fee will be assessed.
Official source
West Virginia

Annual Report

Entity scope and filing rule

Entity types

Llc
Annual Report for filing year (enter the CURRENT calendar year) for Limited Liability Companies
Official source

Filing rule

June 30.
FILING FEE: If paid by JUNE 30 deadline . . . . . $25
Official source

Filing fee

$25
FILING FEE: If paid by JUNE 30 deadline . . . . . $25
Official source

Late-charge rule

$50 after June 30, making the report and late fee $75.
If paid after JUNE 30 deadline . . . $75 (includes $50 late fee)
Official source
Wisconsin

Annual Report

Entity scope and filing rule

Entity types

Llc; nonprofit
Domestic (WI) Nonstock Corporation 181 $25.00 per year Domestic (WI) Limited Liability Company 183 $25.00 per year
Official source

Filing rule

During the calendar quarter of the incorporation/organization anniversary, each year following the incorporation/organization year.
A domestic nonstock corporation or limited liability company must deliver its annual report to the Department each year following the calendar year in which the entity was incorporated/organized. The report must be filed during the calendar year quarter in which the anniversary date of the incorporation/organization occurs.
Official source

Filing fee

$25
Domestic (WI) Nonstock Corporation 181 $25.00 per year Domestic (WI) Limited Liability Company 183 $25.00 per year
Official source
Jurisdictions without a numeric domestic LLC report fee in this comparison (19)

Not verified yet for this comparison. Absence is not evidence of no filing requirement, no fee or no annual tax.

Methodology and limitations

  1. Source universe. State filing records in LicenseCalendar’s verified dataset, including District of Columbia records when available. A record enters the report only when its name and entity scope have complete, fresh citations. 0 records were excluded for incomplete or stale identity evidence.
  2. Verification. Each published value has an official source URL, supporting quotation and verification date. Facts older than 13 months, future-dated facts and incomplete citations are omitted. The deployment validator checks source domains and the data contract. Verification dates in this snapshot run from 2026-10-25 to 2026-10-25.
  3. Units and denominators. Coverage counts filing records, not businesses or unique states. Fee coverage counts a recorded fee field, including entity-specific maps and $0 values. Late-charge coverage includes textual rules, conditional charges and explicit no-additional-fee statements. The categories overlap.
  4. LLC selection. The comparison includes report, statement, renewal, certificate and annual registration records explicitly listing domestic LLCs. The fee chart uses only a finite, nonnegative number for that entity. Taxes, income-based fees and registration-fee-only records are excluded. Fees are sorted from largest to smallest, with state name breaking ties.
  5. Comparability. Fees are per filing. We do not annualize biennial amounts, choose a different filing channel or add processing fees, franchise taxes, interest, reinstatement costs or other obligations. Read the source quotation for the recorded channel and any conditions. A missing field is not zero.
  6. 2027 scope. This is a planning edition using the currently verified snapshot. A 2026 form or a rule for a specific year remains limited to that year. We do not project fees forward, infer changes, calculate deadlines or treat verification dates as effective dates. Confirm the applicable year and entity with the agency.
  7. Reproducibility. The CSV has one row per filing and field. Blank values and blank citations represent “Not verified yet”; structured values use JSON. Filter field to fee or late_penalty and count nonblank values to reproduce coverage. The same filtered records generate this page and the download at build time.

For newsrooms and resource editors

Suggested citation: LicenseCalendar, “2027 state filing fees and penalties,” snapshot assembled 2026-10-25, licensecalendar.com/data/2027-state-filing-fees-and-penalties/. Include the snapshot date and the per-filing scope when quoting a finding.

The charts and CSV are free to access. Link readers to this report and the relevant official source so they can inspect the evidence. This is a living snapshot; save the downloaded CSV with its snapshot date when reporting a finding.

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Annual report / franchise tax cost by state: calculate the recorded fee for one business or several.

Last verified Oct 25, 2026.

Official sources (157)

Showing 24 source links. Individual facts keep their citations on the linked data pages. Download all facts and official sources.

Not legal or tax advice. Confirm with the official agency before filing.