Corporation filing fees by state
The table lists the fee each state charges to form a corporation, taken from the state's own website and checked on 2026-10-17. Coral Filings files every corporation with up to 500 authorized shares, the lowest state tier, so where a state's fee depends on the number of shares the table shows that minimum. More shares cost more, and we tell you before filing.
| State | Corporation fee | Annual report | Fee depends on shares |
|---|---|---|---|
| Alabama | $200 * | To confirm | No, flat fee |
| Alaska | $250 | $100 / 2 yrs | No, flat fee |
| Arizona | $60 | $45 / yr | No, flat fee |
| Arkansas | $45 * | $150 / yr | No, flat fee |
| California | $100 * | $25 / yr | No, flat fee |
| Colorado | $50 | $25 / yr | No, flat fee |
| Connecticut | $250 | $150 / yr | No, flat fee |
| Delaware | $109 * | $50 / yr | Yes: minimum shown |
| District of Columbia | $99 | $300 / 2 yrs | No, flat fee |
| Florida | $70 | $150 / yr | No, flat fee |
| Georgia | $110 | $60 / yr | No, flat fee |
| Hawaii | $50 | $15 / yr | No, flat fee |
| Idaho | $100 | To confirm | No, flat fee |
| Illinois | $150 * | $75 / yr | No, flat fee |
| Indiana | To confirm | $31 / 2 yrs | - |
| Iowa | $50 | $60 / 2 yrs | No, flat fee |
| Kansas | $85 | To confirm / 2 yrs | No, flat fee |
| Kentucky | $50 | $15 / yr | Yes: minimum shown |
| Louisiana | $95 | $35 / yr | No, flat fee |
| Maine | $145 | $85 / yr | No, flat fee |
| Maryland | $120 * | $300 / yr | Yes: minimum shown |
| Massachusetts | $275 | $125 / yr | Yes: minimum shown |
| Michigan | $60 | To confirm | Yes: minimum shown |
| Minnesota | $155 | $0 / yr | No, flat fee |
| Mississippi | To confirm | To confirm / yr | - |
| Missouri | $58 | $20 / yr | Yes: minimum shown |
| Montana | $35 | $0 / yr | No, flat fee |
| Nebraska | $100 * | To confirm / 2 yrs | No, flat fee |
| Nevada | $75 * | $150 / yr | Yes: minimum shown |
| New Hampshire | $102 | $100 / yr | No, flat fee |
| New Jersey | $100 | $75 / yr | No, flat fee |
| New Mexico | $100 | To confirm / 2 yrs | Yes: minimum shown |
| New York | $125 * | $9 / 2 yrs | No, flat fee |
| North Carolina | $125 * | $25 / yr | No, flat fee |
| North Dakota | $100 | $25 / yr | No, flat fee |
| Ohio | $99 | To confirm | Yes: minimum shown |
| Oklahoma | $50 * | $10 / yr | Yes: minimum shown |
| Oregon | $100 | $100 / yr | No, flat fee |
| Pennsylvania | $125 | $7 / yr | No, flat fee |
| Rhode Island | $230 * | $50 / yr | No, flat fee |
| South Carolina | $135 | To confirm / yr | No, flat fee |
| South Dakota | $150 | $55 / yr | No, flat fee |
| Tennessee | $100 * | To confirm | No, flat fee |
| Texas | $300 * | $0 / yr | No, flat fee |
| Utah | $59 | $18 / yr | No, flat fee |
| Vermont | $155 | $60 / yr | No, flat fee |
| Virginia | $75 | $50 / yr | Yes: minimum shown |
| Washington | $180 | $70 / yr | No, flat fee |
| West Virginia | $100 | $25 / yr | No, flat fee |
| Wisconsin | $100 | $25 / yr | No, flat fee |
| Wyoming | $100 * | $60 / yr | No, flat fee |
How to read these numbers
- Corporation fee: what the state charges to file the document that creates the corporation. Where an official page shows it in parts, the table adds the parts (for example South Carolina: a $110 articles fee plus a $25 initial annual report filed with the Department of Revenue).
- Annual report: shown as the state's report fee. "To confirm" means we could not read the fee or the schedule on an official page.
- An asterisk (*) means the state also charges a franchise, income or license tax, or has a publication step, that is not in the fee shown. Open the state page for the detail. Examples are California's $800 minimum franchise tax (a new corporation is exempt in its first taxable year), Delaware's franchise tax and Nevada's $500 state business license.
- Two states are not sold online yet because the corporation fee could not be confirmed on an official page: Indiana and Mississippi.
C-Corporation or S-Corporation?
Both are the same corporation when it is formed. An S-Corporation is a federal tax election (IRS Form 2553) that the owner files with the IRS; Coral Filings does not file it. Individuals who are not US residents cannot own S-Corporation stock, so founders who live abroad usually choose an LLC or a C-Corporation. Read what a C-Corp is and what an S-Corp is, and ask a CPA before you choose. We are not a law firm and do not give legal or tax advice.
Frequently asked questions
Which state is cheapest to form a corporation in?
Montana has the lowest state fee we sell, $35. The cheapest to form is not always the cheapest to keep: compare the annual report and franchise taxes too.
Why does the fee depend on shares in some states?
Some states charge according to the number or value of authorized shares. Coral Filings files with up to 500 authorized shares, the lowest tier, and tells you before filing if you need more.
This page is general information, not legal or tax advice. For your specific situation, talk to a licensed attorney or CPA.