Cross-jurisdiction analysis

Where the entity type changes the price

Of the 54 jurisdictions holding both an LLC and a corporation formation fee, 30 charge exactly the same for both, 9 charge more to incorporate, and 15 charge more to form an LLC. The largest gap in either direction is $130.00 in Connecticut.

30Identical either wayof 54
9Corporation costs more
15LLC costs more
$130.00Largest gapConnecticut
$64 $128 $191 $255 CT Connecticut $130 RI Rhode Island $82 NM New Mexico $50 CA California $30 SC South Carolin $25 MD Maryland $21 FL Florida $76 PR Puerto Rico $100 VI US Virgin Isl $150 GU Guam $150 TN Tennessee $205 MA Massachusetts $255
Largest formation-fee differences between a corporation and an LLC (absolute USD; blue means the LLC costs more)
Formation and annual-report cost by entity type, 54 jurisdictions
Jurisdiction Formation, LLC Formation, corporation Difference Annual report, LLC Annual report, corporation Difference
AK Alaska$250.00$250.00same$100.00$100.00same
AL Alabama$236.00$236.00samen/an/an/a
AR Arkansas$45.00$45.00same$155.00$155.00same
AZ Arizona$87.00$62.00-$25.00n/a$47.00n/a
CA California$70.00$100.00+$30.00$20.00$25.00+$5.00
CO Colorado$50.00$50.00same$25.00$25.00same
CT Connecticut$120.00$250.00+$130.00$80.00$150.00+$70.00
DC District of Columbia$99.00$99.00same$300.00$300.00same
DE Delaware$110.00$109.00-$1.00$300.00$225.00-$75.00
FL Florida$155.00$78.75-$76.25$138.75$150.00+$11.25
GA Georgia$110.00$110.00same$60.00$60.00same
GU Guam$250.00$100.00-$150.00$100.00$100.00same
HI Hawaii$53.50$53.50same$13.50$13.50same
IA Iowa$50.00$50.00same$30.00$60.00+$30.00
ID Idaho$104.00$104.00same$0.00$0.00same
IL Illinois$153.53$153.53same$76.69$76.69same
IN Indiana$97.04$97.04same$32.00$32.00same
KS Kansas$85.00$85.00same$90.00$90.00same
KY Kentucky$40.00$50.00+$10.00$15.00$15.00same
LA Louisiana$130.00$100.00-$30.00$40.00$40.00same
MA Massachusetts$520.00$265.00-$255.00$520.00$110.00-$410.00
MD Maryland$154.50$175.10+$20.60$309.00$309.00same
ME Maine$175.00$145.00-$30.00$85.00$85.00same
MI Michigan$50.00$60.00+$10.00$25.00$25.00same
MN Minnesota$155.00$155.00same$0.00$0.00same
MO Missouri$51.25$59.41+$8.16n/a$20.65n/a
MS Mississippi$53.14$53.14same$0.00$27.59+$27.59
MT Montana$35.00$35.00same$0.00$0.00same
NC North Carolina$128.00$128.00same$203.00$21.00-$182.00
ND North Dakota$135.00$100.00-$35.00$50.00$25.00-$25.00
NE Nebraska$103.15$103.15same$28.00$29.00+$1.00
NH New Hampshire$102.00$102.00same$102.00$102.00same
NJ New Jersey$103.50$103.50same$78.00$78.00same
NM New Mexico$51.95$101.95+$50.00n/a$26.95n/a
NV Nevada$75.00$75.00same$150.00$150.00same
NY New York$210.00$135.00-$75.00$9.00$9.00same
OH Ohio$99.00$99.00samen/an/an/a
OK Oklahoma$104.00$52.00-$52.00$26.00n/an/a
OR Oregon$100.00$100.00same$100.00$100.00same
PA Pennsylvania$125.00$125.00same$7.00$7.00same
PR Puerto Rico$250.00$150.00-$100.00$150.00$150.00same
RI Rhode Island$156.00$238.00+$82.00$52.50$52.50same
SC South Carolina$125.00$150.00+$25.00n/an/an/a
SD South Dakota$153.68$153.68same$56.35$56.35same
TN Tennessee$307.05$102.35-$204.70$307.05$20.47-$286.58
TX Texas$308.10$308.10samen/an/an/a
UT Utah$59.00$59.00same$18.00$18.00same
VA Virginia$100.00$75.00-$25.00$50.00$100.00+$50.00
VI US Virgin Islands$300.00$150.00-$150.00$300.00$300.00same
VT Vermont$155.00$155.00same$45.00$60.00+$15.00
WA Washington$200.00$200.00same$70.00$70.00same
WI Wisconsin$130.00$100.00-$30.00$26.00$26.00same
WV West Virginia$102.25$102.25same$26.00$26.00same
WY Wyoming$102.40$102.40same$61.44$61.44same
Provenance - entity-type splitPending review

Citation withheld: this record does not yet carry a review status; and its provenance is an internal operational database, which is never published as an authority.

Records
108 formation cells and the annual-report cells that pair with them
Retrieved
2026-08-04 to 2026-11-03
Computed
differences are build-time arithmetic on the two records in the row

This page compares the LLC and corporation cases. LP, LLP, LLLP and nonprofit corporation fees are canonical and render on each jurisdiction page.

Cite this page

Cite the page for the compilation and its verification record; for the underlying fact, cite the official source shown on its row. Formats:

incFACTS, "LLC or corporation - where the entity type changes the state fee," FACTS repository v0.10.20 (data as of 2026-11-03), https://www.incfacts.com/analysis/entity-type-fee-split/ (accessed 2026-11-03).
incFACTS, LLC or corporation - where the entity type changes the state fee, https://www.incfacts.com/analysis/entity-type-fee-split/ (last visited 2026-11-03).
@misc{incfacts_analysis_entity_type_fee_split_2026,
  author = {incFACTS (FACTS repository)},
  title = {LLC or corporation - where the entity type changes the state fee},
  year = {2026},
  url = {https://www.incfacts.com/analysis/entity-type-fee-split/},
  note = {v0.10.20, data as of 2026-11-03, accessed 2026-11-03}
}
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How to cite incFACTS · The accessed date is today's; the version and data-as-of date identify what you relied on.