State-by-state business formation
Business Formation Guides by State
Compare incorporation, LLC formation, and nonprofit filing requirements in 13 states. Each guide covers the filing agency, current state fees, annual report deadlines, registered agent rules, and any newspaper publication requirement.
State formation fees at a glance
The table below shows the standard state filing fee for a domestic corporation, LLC, and nonprofit corporation, plus which entity types require newspaper publication. Fees shown are the base state fees and do not include registered agent service, expedited processing, publication costs, or optional certified copies.
| State | Corporation | LLC | Nonprofit | Newspaper publication | Guide |
|---|---|---|---|---|---|
| Delaware | $109 minimum | $110 | $109 | No | View guide |
| Florida | $70 | $125 | $70 | No | View guide |
| Georgia | $110 | $110 | $110 | Corp & nonprofit | View guide |
| Illinois | $150 | $150 | $50 | No | View guide |
| Maryland | $120 | $100 | $120 or $170 | No | View guide |
| Massachusetts | $275 minimum | $500 | $35 | No | View guide |
| Nevada | $75 | $75 | $50 | No | View guide |
| New Jersey | $100 | $100 | $50 | No | View guide |
| New York | $125 | $200 | $75 | LLC only | View guide |
| North Carolina | $125 | $125 | $60 | No | View guide |
| Pennsylvania | $125 | $125 | $125 | Corp & nonprofit | View guide |
| Texas | $300 | $300 | $25 | No | View guide |
| Virginia | $75 minimum | $100 | $75 | No | View guide |
Fees were reviewed in November 2026. State fees and publication rules can change. Confirm the current amount with the filing agency before submitting a formation document.
How to choose where to form your entity
Start with where you operate
The state where the business has offices, employees, or a physical presence is usually the state where it must register. Forming in another state can add a foreign registration and a second annual filing.
Consider investors and financing
Delaware corporations are common for venture-backed companies because investors and financing documents are familiar with Delaware law. The tradeoff is a second state registration where the company operates.
Budget for the annual cost
Formation fees are only the first cost. Annual report fees, franchise taxes, registered agent service, and publication requirements can be much larger over several years.
Formation guides by state
Business formation questions
One office for the formation and what comes next
We prepare and file formation documents, coordinate registered agent and registered office service, handle annual reports, obtain certificates of good standing and certified copies, and manage newspaper publication where required.
This page and the state guides are general information for attorneys, businesses, and nonprofit organizations. They are not legal, tax, or accounting advice. Formation documents, fees, and deadlines should be confirmed with the applicable state agency or your professional adviser.