Your bracket
No rate tables live here. A recurring tax that scales needs your own numbers to become an amount, and this ledger holds what the state publishes rather than what you would owe.
no derived figures
Which states charge an LLC a recurring tax?
20 of 51 jurisdictions charge an LLC something every year for existing, on top of any annual report fee. The other 31 charge nothing recurring, and that is a checked finding here rather than an empty cell.
The label is not the substance, so every row prints the state's own word for the levy. Only the states that publish a fixed annual minimum can be ranked on one, and the 9 whose tax scales with no published minimum sit below the table with their measure named.
oldest record on this page verified 2026-08-07
| State | The state's own name for it | Measured on | Annual minimum | In the annual report fee? |
|---|---|---|---|---|
| Alaska queued | Business License | flat | $50 | no, separate |
| Wyoming | License Fee | mixed | $60 | yes, already counted |
| Tennessee queued | Franchise Tax | net worth | $100 | no, separate |
| Arkansas queued | Franchise Tax | flat | $150 | yes, already counted |
| Kentucky queued | Limited Liability Entity Tax | revenue | $175 | no, separate |
| Nevada | State Business License | mixed | $200 | yes, already counted |
| Vermont queued | Minimum tax | flat | $250 | no, separate |
| District of Columbia queued | Unincorporated Business Franchise Tax | revenue | $250 | no, separate |
| Delaware | Annual Tax | flat | $400 | yes, already counted |
| Rhode Island queued | Annual charge | flat | $400 | no, separate |
| California | Annual Tax | mixed | $800 | no, separate |
11 of 20 levies carry a published minimum · pin @586e079
sorted by the minimum column, ascending
levied, and no annual minimum to rank on
- Alabama Business Privilege Tax, net worth, no minimum published
- Hawaii General Excise Tax, revenue, no minimum published
- Minnesota Minimum fee, composite, no minimum published
- New Hampshire Business Enterprise Tax, composite, minimum not read
- New York Partnership, LLC, and LLP annual filing fee, revenue, no minimum published
- Ohio Commercial Activity Tax, revenue, no minimum published
- Oregon Corporate Activity Tax, revenue, no minimum published
- Texas Franchise Tax, revenue, no minimum published
- Washington Business and occupation (B&O) tax, revenue, no minimum published
verified: no recurring state tax on an LLC
Arizona · Colorado · Connecticut · Florida · Georgia · Idaho · Illinois · Indiana · Iowa · Kansas · Louisiana · Maine · Maryland · Massachusetts · Michigan · Mississippi · Missouri · Montana · Nebraska · New Jersey · New Mexico · North Carolina · North Dakota · Oklahoma · Pennsylvania · South Carolina · South Dakota · Utah · Virginia · West Virginia · Wisconsin
31 jurisdictions, each read against a state page that would have said so if a tax existed. An annual report fee may still apply, and it is on the cost ledger.
what a minimum is, and is not
minimum ≤ what the state will actually take
A flat tax is its minimum: the figure is the bill. Every other measure makes the figure a floor, so a revenue-based tax with a published minimum can cost far more than the column says. Where the floor is zero this ledger prints the measure instead, because a $0 beside a tax that does apply would say the opposite of the source.
What does this page not tell you?
Three boundaries, and naming them is part of the record. This page describes a default pass-through LLC and nothing else.
Personal income tax
A default LLC passes its income to its members, who may owe state personal income tax on it. That is a separate question from the levy on the entity, and the two are not added together anywhere on this site.
a different tax
City and county
Local business taxes are out of scope upstream, so they are out of scope here. A municipal levy can be the largest recurring cost an LLC carries and this page will never show it.
state level only
See how these figures enter a five-year total, or go back to the 51-state index.