I'm not an attorney, I don't offer legal advice, but everyone keeps asking about the best states for LLC's and then how much each costs. This chart is courtesy of Code: http://www.selfdirectedira.org/index.php/filing-fees When you have questions, just get a corporate attorney, it's worth it. Set it up right the first time and you won't have so many headaches down the road STATE State Filing LLC Fees Alabama $85 Alaska $250 Arizona $50 Arkansas $50 California* $90* Colorado $50 Connecticut $135* District of Columbia $150 Delaware $90 Florida $155 Georgia $100 Hawaii $97.50* Idaho $100 Illinois $612.75* Indiana $90 Iowa $50 Kansas $165 Kentucky $90 Louisiana $77 Maine $175 Maryland $170* Massachusetts* $550 Michigan $120* Minnesota $170* Mississippi $50 Missouri $105 Montana $70 Nebraska $125 Nevada** $75** New Hampshire $100 New Jersey $125 New Mexico $90 New York $245* North Carolina $125 North Dakota $125 Ohio $125 Oklahoma $104* Oregon $65 Pennsylvania $125 Rhode Island $150 South Carolina $110 South Dakota $125 Tennessee $300 Texas $310* Utah $52 Vermont $75 Virginia $100 Washington $200* West Virginia $100 Wisconsin $135 Wyoming $100 * Includes surcharges for online filing and/or copies **Every corporation that incorporates or qualifies as a foreign corporation in California on or after January 1, 2000 is exempt from the prepayment of franchise tax at the time of filing and ALSO the corporation is exempt from the minimum tax for its first tax year. If a company wants to reincorporate solely to avoid the $800 minimum tax, this is not allowed. **Nevada formation fees do not include the $125 Initial List of Officers/Members fee imposed by the state. Nevada now requires filing for a Business License ($200) at the time of Annual List filing.