Use this browser-local directory to compare the fixed state filing costs a ROBS sponsor may encounter when forming a domestic for-profit C corporation. The model is intentionally narrow: it does not treat state taxes, publication, local licenses, professional work, registered agents, foreign qualification, or payment surcharges as comparable fixed totals.
By Dennis Shirshikov. Reviewed and updated August 14, 2026 against official state filing sources.
Disclosure: This free educational tool is editorially independent and does not rank providers or sell filing services.
Privacy: Search filters and comparison choices run in your browser only. This page does not ask for or store personal information.
The arithmetic includes only fixed state filing amounts in this directory. Variable franchise, share, capital, receipts, publication, license, tax, and professional costs remain visible but excluded from totals.
Showing 51 of 51 jurisdictions. 3/4 selected for comparison.
| Compare | Jurisdiction | Formation | Recurring fixed amount | Cadence | Comparable first year | Source and caveat |
|---|---|---|---|---|---|---|
| Alabama (AL) | $200 | $10 | annual | $210 | Official source Alabama Revenue charter filing fee page states the domestic entity rate is $200 payable to the SOS; Alabama Revenue annual report notice states the for-profit corporation annual report filing fee is $10. | |
| Alaska (AK) | $250 | $100 | biennial, $50 annualized | $300 | Official source Domestic business corporation articles are $250 and biennial report is $100. | |
| Arizona (AZ) | $60 | $45 | annual | $105 | Official source ACC corporations fee schedule PDF, revised 2023: Articles of Incorporation For-profit $60 regular processing and Annual Report - For-profit corporation $45 regular processing; publication outside Maricopa/Pima, expedited/accelerated service, card/payment, registered-agent, local license, tax, foreign qualification, and optional certificate/copy costs are excluded. | |
| Arkansas (AR) | $45 | $150 | annual | $195 | Official source Domestic corporation articles are $45 online; corporation franchise tax minimum is $150 annually. | |
| California (CA) | $100 | $25 | annual | $125 | Official source California SOS fee schedule: articles $100 and Statement of Information $25. FTB corporation guidance: newly incorporated or qualified corporations generally are not subject to the $800 minimum franchise tax in the first taxable year; the $800 minimum begins in the second taxable year and tax is excluded from arithmetic. | |
| Colorado (CO) | $50 | $25 | periodic | $75 | Official source Colorado SOS Business Organizations Fee Schedule: profit corporation articles $50 online and periodic report $25 online; the previous $10 periodic report amount increased July 1, 2024. | |
| Connecticut (CT) | $250 | $150 | annual | $400 | Official source Domestic stock corporation certificate of incorporation is $250 and corporation annual report is $150. | |
| Delaware (DE) | $109 | Variable | annual | Excluded | Official source Delaware Corporate Fee Schedule PDF, revised August 1, 2026: domestic corporations incorporation is *$109 state filing for a one-page certificate; additional pages add $9. Annual franchise tax is calculated under authorized-share or assumed-par-value methods and annual report fee applies, so recurring total is variable. | |
| District of Columbia (DC) | $99 | $300 | biennial, $150 annualized | $249 | Official source DLCP business corporation fee schedule: domestic articles up to $100,000 authorized capital are $99; biennial report is $300. | |
| Florida (FL) | $70 | $150 | annual | $220 | Official source Florida Sunbiz fee schedule: profit corporation articles filing $35 plus registered-agent designation $35, total formation fee $70; profit corporation annual report recurring fee $150 due annually. | |
| Georgia (GA) | $110 | $60 | annual | $170 | Official source Domestic corporation articles are $110 total including service charge; profit corporation annual registration is $60 total including service charge. | |
| Hawaii (HI) | $51 | $15 | annual | $66 | Official source Hawaii DCCA/BREG form fee schedule: profit corporation articles $50 plus the $1 state archives permanent-record fee; annual report for domestic and foreign profit corporations $15. | |
| Idaho (ID) | $100 | $0 | annual | $100 | Official source Idaho SOS Business Forms: Domestic Profit Corporation Articles of Incorporation - General Business $100 base filing fee online, paper adds a separate $20 manual processing fee; Idaho Code section 30-21-214 lists Annual report - No fee, so annualized recurring baseline is $0. | |
| Illinois (IL) | $150 | $75 | annual | $225 | Official source 805 ILCS 5/15.10 lists business corporation articles of incorporation at $150 and annual report filing at $75; expedited service and franchise tax are excluded. | |
| Indiana (IN) | $98 | $32 | biennial, $16 annualized | $114 | Official source Indiana SOS Business Forms: Domestic Corporation Articles of Incorporation online $98 and Business Entity Report online $32 every two years. | |
| Iowa (IA) | $50 | $60 | biennial, $30 annualized | $80 | Official source Iowa SOS forms and fees: profit corporation Articles of Incorporation $50; biennial report $60 every two years, annualized to $30. | |
| Kansas (KS) | $85 | $90 | biennial, $45 annualized | $130 | Official source Online baseline: Kansas for-profit corporation articles $85 online and for-profit information report $90 online every two years, annualized to $45. Paper alternatives are $90 formation and $110 biennial report. | |
| Kentucky (KY) | $50 | $15 | annual | $65 | Official source Kentucky SOS business filings fee schedule: domestic profit corporation Articles of Incorporation $50 and annual report $15 each year. | |
| Louisiana (LA) | $75 | $30 | annual | $105 | Official source Louisiana forms and fee schedule: articles $75 and annual report $30. | |
| Maine (ME) | $145 | $85 | annual | $230 | Official source Maine business corporation articles fee is $145 and domestic annual report is $85. | |
| Maryland (MD) | $120 | $300 | annual | $420 | Official source SDAT corporate charter fee schedule PDF revised May 2024: Articles of Incorporation for stock/close corporations with aggregate par value not over $100,000 are $100 plus mandatory $20 organization and capitalization fee, total $120; SDAT annual report page states the annual report filing fee is $300, with MarylandSaves waiver and property-tax/lateness amounts outside the baseline. | |
| Massachusetts (MA) | $275 | $100 | annual | $375 | Official source Mass.gov starting a corporation page: profit corporation filing fee is $275 up to 275,000 shares, plus $100 for each additional 100,000 shares; annual report is $125 or $100 if filed electronically. Directory uses the $100 electronic baseline and labels paper, late, share-increment, tax, registered-agent, local, professional, and foreign-qualification costs outside arithmetic. | |
| Michigan (MI) | $60 | $25 | annual | $85 | Official source Michigan LARA domestic profit corporation page: Form 500 articles are $10 plus $50 for 1-60,000 authorized shares; annual reports page lists corporations fee $25. | |
| Minnesota (MN) | $155 | $0 | annual | $155 | Official source Minnesota SOS Business Entity Filing Fees PDF: domestic business corporation articles $135 mail or $155 in-person/online; annual renewal $0 no-fee baseline. | |
| Mississippi (MS) | $50 | $25 | annual | $75 | Official source Business corporation articles are $50 and annual report is $25. | |
| Missouri (MO) | $58 | $45 | annual | $103 | Official source Minimum incorporation fee $58; annual report uses paper $45 baseline while $20 online alternative is disclosed. | |
| Montana (MT) | $35 | $20 | annual | $55 | Official source Montana SOS business fees: profit corporation Articles of Incorporation $35 and annual report $20 each year. | |
| Nebraska (NE) | $100 | $26 | biennial, $13 annualized | $113 | Official source Online business corporation articles are $100; domestic occupation tax report minimum is $26, with higher paid-up-capital brackets excluded. | |
| Nevada (NV) | $725 | $650 | annual | $1,375 | Official source Nevada statutes: NRS 78.760 supports the $75 minimum articles fee for authorized stock value of $75,000 or less; NRS 78.150 supports the $150 initial and annual list fee; NRS 76.100 supports the $500 state business license fee for Chapter 78 corporations. First-year baseline is $725 and annual recurring baseline is $650, excluding higher stock brackets, expedite, copies, penalties, registered-agent, local, professional, tax, and foreign-qualification costs. | |
| New Hampshire (NH) | $100 | $100 | annual | $200 | Official source New Hampshire RSA 293-A:1.22 lists articles of incorporation at $100 and annual report at $100; late filing is $50. | |
| New Jersey (NJ) | $125 | $75 | annual | $200 | Official source Public records filing for a new domestic for-profit entity is $125; annual report FAQ and fee schedule list for-profit corporation annual report at $75. | |
| New Mexico (NM) | $100 | $25 | biennial, $13 annualized | $113 | Official source New Mexico SOS points corporation users to NMSA 1978 sections 53-2-1 and 53-5-2; enacted New Mexico legislation shows articles minimum $100, maximum $1,000, based on $1 per 1,000 authorized shares; corporate report $25; after the initial 30-day report, reports are biennial by the fourth month after taxable year end. | |
| New York (NY) | $125 | $9 | biennial, $5 annualized | $130 | Official source New York DOS: domestic business corporation certificate filing fee $125 and biennial statement $9 every two years, annualized to $4.50; county, tax, registered-agent, and expedited costs are excluded. | |
| North Carolina (NC) | $125 | $23 | annual | $148 | Official source North Carolina SOS fee schedule: business corporation Articles of Incorporation $125 and annual report online $23 each year. | |
| North Dakota (ND) | $100 | $25 | annual | $125 | Official source Business corporation domestic registration is $100 and annual report is $25. | |
| Ohio (OH) | $99 | $0 | none | $99 | Official source Ohio SOS Form 500: Articles of Incorporation for a domestic for-profit corporation filing fee $99; no comparable Ohio SOS annual report baseline for for-profit corporations. | |
| Oklahoma (OK) | $50 | $0 | none | $50 | Official source Oklahoma official sources: 18 O.S. section 1142(A)(9) sets a $50 minimum certificate of incorporation filing fee; OTC states the franchise tax filing requirement ended after tax year 2023, so no separate annual franchise-tax recurring baseline is modeled. Higher authorized-capital amounts, taxes, registered-agent, local, professional, and foreign-qualification costs are excluded. | |
| Oregon (OR) | $100 | $100 | annual | $200 | Official source Business/professional domestic corporation articles are $100 and annual renewal is $100. | |
| Pennsylvania (PA) | $125 | $7 | annual | $132 | Official source Pennsylvania corporation fee schedule and annual report guidance: articles $125 and annual report $7 under current annual report regime. | |
| Rhode Island (RI) | $230 | $50 | annual | $280 | Official source Business corporation initial Department of State filing fee is $230 and annual report is $50. | |
| South Carolina (SC) | $135 | $0 | none | $135 | Official source South Carolina business entity fee schedule: articles $135; no separate SOS annual report baseline for domestic corporations in this model. | |
| South Dakota (SD) | $150 | $50 | annual | $200 | Official source South Dakota SOS corporations fees page: domestic business corporation articles of incorporation $150 and annual report $50. | |
| Tennessee (TN) | $100 | $20 | annual | $120 | Official source Tennessee SOS Business Forms & Fees: Charter For-Profit Corporation SS-4417 is $100; Tennessee General Assembly fiscal note for SB 2518 - HB 2633: Tenn. Code Ann. section 48-11-303(a)(33) currently sets the annual report filing fee at $20 for for-profit corporations, while registered-agent/office changes, service, expedited, card/payment, tax, and optional certificate/copy costs are excluded. | |
| Texas (TX) | $300 | $0 | annual-tax-report | $300 | Official source Texas SOS Form 201: certificate of formation for a for-profit corporation filing fee $300; no separate SOS annual report filing fee, with Comptroller franchise-tax reports excluded. | |
| Utah (UT) | $59 | $18 | annual | $77 | Official source Business corporation articles are $59 and domestic or foreign corporation renewal annual report is $18. | |
| Vermont (VT) | $155 | $60 | annual | $215 | Official source Current 11A V.S.A. section 1.22 lists articles of incorporation at $155 and domestic corporation annual report at $60. | |
| Virginia (VA) | $75 | $100 | annual | $175 | Official source Virginia SCC stock corporation charter fee schedule: $75 total for 1 to 25,000 authorized shares. Annual corporation requirements schedule: $100 annual registration fee for 1 to 5,000 authorized shares; larger share tiers are excluded. | |
| Washington (WA) | $180 | $70 | annual | $250 | Official source Washington SOS fee schedule: Profit Corporation original filings $180 and annual report $70. Prior $200/$60 values are not current for standard profit corporations; expedited, same-day, initial-report, delinquency, and delivery fees are excluded. | |
| West Virginia (WV) | $100 | $25 | annual | $125 | Official source West Virginia SOS CD-1 articles form lists domestic for-profit corporation filing fee $100. SOS Annual Reports page states annual reports carry a $25 filing fee due January 1 through June 30 each year after registration. | |
| Wisconsin (WI) | $100 | $25 | annual | $125 | Official source Domestic business corporation incorporation is $100; online annual report is $25, with $40 paper alternative labeled outside baseline. | |
| Wyoming (WY) | $100 | $60 | annual | $160 | Official source Wyoming SOS Business Division fee schedule: profit corporation articles $100 and annual report/license tax $60 minimum; assets-based license tax is variable above the minimum. |
Alabama Revenue charter filing fee page states the domestic entity rate is $200 payable to the SOS; Alabama Revenue annual report notice states the for-profit corporation annual report filing fee is $10.
Domestic business corporation articles are $250 and biennial report is $100.
ACC corporations fee schedule PDF, revised 2023: Articles of Incorporation For-profit $60 regular processing and Annual Report - For-profit corporation $45 regular processing; publication outside Maricopa/Pima, expedited/accelerated service, card/payment, registered-agent, local license, tax, foreign qualification, and optional certificate/copy costs are excluded.
Domestic corporation articles are $45 online; corporation franchise tax minimum is $150 annually.
California SOS fee schedule: articles $100 and Statement of Information $25. FTB corporation guidance: newly incorporated or qualified corporations generally are not subject to the $800 minimum franchise tax in the first taxable year; the $800 minimum begins in the second taxable year and tax is excluded from arithmetic.
Colorado SOS Business Organizations Fee Schedule: profit corporation articles $50 online and periodic report $25 online; the previous $10 periodic report amount increased July 1, 2024.
Domestic stock corporation certificate of incorporation is $250 and corporation annual report is $150.
Delaware Corporate Fee Schedule PDF, revised August 1, 2026: domestic corporations incorporation is *$109 state filing for a one-page certificate; additional pages add $9. Annual franchise tax is calculated under authorized-share or assumed-par-value methods and annual report fee applies, so recurring total is variable.
DLCP business corporation fee schedule: domestic articles up to $100,000 authorized capital are $99; biennial report is $300.
Florida Sunbiz fee schedule: profit corporation articles filing $35 plus registered-agent designation $35, total formation fee $70; profit corporation annual report recurring fee $150 due annually.
Domestic corporation articles are $110 total including service charge; profit corporation annual registration is $60 total including service charge.
Hawaii DCCA/BREG form fee schedule: profit corporation articles $50 plus the $1 state archives permanent-record fee; annual report for domestic and foreign profit corporations $15.
Idaho SOS Business Forms: Domestic Profit Corporation Articles of Incorporation - General Business $100 base filing fee online, paper adds a separate $20 manual processing fee; Idaho Code section 30-21-214 lists Annual report - No fee, so annualized recurring baseline is $0.
805 ILCS 5/15.10 lists business corporation articles of incorporation at $150 and annual report filing at $75; expedited service and franchise tax are excluded.
Indiana SOS Business Forms: Domestic Corporation Articles of Incorporation online $98 and Business Entity Report online $32 every two years.
Iowa SOS forms and fees: profit corporation Articles of Incorporation $50; biennial report $60 every two years, annualized to $30.
Online baseline: Kansas for-profit corporation articles $85 online and for-profit information report $90 online every two years, annualized to $45. Paper alternatives are $90 formation and $110 biennial report.
Kentucky SOS business filings fee schedule: domestic profit corporation Articles of Incorporation $50 and annual report $15 each year.
Louisiana forms and fee schedule: articles $75 and annual report $30.
Maine business corporation articles fee is $145 and domestic annual report is $85.
SDAT corporate charter fee schedule PDF revised May 2024: Articles of Incorporation for stock/close corporations with aggregate par value not over $100,000 are $100 plus mandatory $20 organization and capitalization fee, total $120; SDAT annual report page states the annual report filing fee is $300, with MarylandSaves waiver and property-tax/lateness amounts outside the baseline.
Mass.gov starting a corporation page: profit corporation filing fee is $275 up to 275,000 shares, plus $100 for each additional 100,000 shares; annual report is $125 or $100 if filed electronically. Directory uses the $100 electronic baseline and labels paper, late, share-increment, tax, registered-agent, local, professional, and foreign-qualification costs outside arithmetic.
Michigan LARA domestic profit corporation page: Form 500 articles are $10 plus $50 for 1-60,000 authorized shares; annual reports page lists corporations fee $25.
Minnesota SOS Business Entity Filing Fees PDF: domestic business corporation articles $135 mail or $155 in-person/online; annual renewal $0 no-fee baseline.
Business corporation articles are $50 and annual report is $25.
Minimum incorporation fee $58; annual report uses paper $45 baseline while $20 online alternative is disclosed.
Montana SOS business fees: profit corporation Articles of Incorporation $35 and annual report $20 each year.
Online business corporation articles are $100; domestic occupation tax report minimum is $26, with higher paid-up-capital brackets excluded.
Nevada statutes: NRS 78.760 supports the $75 minimum articles fee for authorized stock value of $75,000 or less; NRS 78.150 supports the $150 initial and annual list fee; NRS 76.100 supports the $500 state business license fee for Chapter 78 corporations. First-year baseline is $725 and annual recurring baseline is $650, excluding higher stock brackets, expedite, copies, penalties, registered-agent, local, professional, tax, and foreign-qualification costs.
New Hampshire RSA 293-A:1.22 lists articles of incorporation at $100 and annual report at $100; late filing is $50.
Public records filing for a new domestic for-profit entity is $125; annual report FAQ and fee schedule list for-profit corporation annual report at $75.
New Mexico SOS points corporation users to NMSA 1978 sections 53-2-1 and 53-5-2; enacted New Mexico legislation shows articles minimum $100, maximum $1,000, based on $1 per 1,000 authorized shares; corporate report $25; after the initial 30-day report, reports are biennial by the fourth month after taxable year end.
New York DOS: domestic business corporation certificate filing fee $125 and biennial statement $9 every two years, annualized to $4.50; county, tax, registered-agent, and expedited costs are excluded.
North Carolina SOS fee schedule: business corporation Articles of Incorporation $125 and annual report online $23 each year.
Business corporation domestic registration is $100 and annual report is $25.
Ohio SOS Form 500: Articles of Incorporation for a domestic for-profit corporation filing fee $99; no comparable Ohio SOS annual report baseline for for-profit corporations.
Oklahoma official sources: 18 O.S. section 1142(A)(9) sets a $50 minimum certificate of incorporation filing fee; OTC states the franchise tax filing requirement ended after tax year 2023, so no separate annual franchise-tax recurring baseline is modeled. Higher authorized-capital amounts, taxes, registered-agent, local, professional, and foreign-qualification costs are excluded.
Business/professional domestic corporation articles are $100 and annual renewal is $100.
Pennsylvania corporation fee schedule and annual report guidance: articles $125 and annual report $7 under current annual report regime.
Business corporation initial Department of State filing fee is $230 and annual report is $50.
South Carolina business entity fee schedule: articles $135; no separate SOS annual report baseline for domestic corporations in this model.
South Dakota SOS corporations fees page: domestic business corporation articles of incorporation $150 and annual report $50.
Tennessee SOS Business Forms & Fees: Charter For-Profit Corporation SS-4417 is $100; Tennessee General Assembly fiscal note for SB 2518 - HB 2633: Tenn. Code Ann. section 48-11-303(a)(33) currently sets the annual report filing fee at $20 for for-profit corporations, while registered-agent/office changes, service, expedited, card/payment, tax, and optional certificate/copy costs are excluded.
Texas SOS Form 201: certificate of formation for a for-profit corporation filing fee $300; no separate SOS annual report filing fee, with Comptroller franchise-tax reports excluded.
Business corporation articles are $59 and domestic or foreign corporation renewal annual report is $18.
Current 11A V.S.A. section 1.22 lists articles of incorporation at $155 and domestic corporation annual report at $60.
Virginia SCC stock corporation charter fee schedule: $75 total for 1 to 25,000 authorized shares. Annual corporation requirements schedule: $100 annual registration fee for 1 to 5,000 authorized shares; larger share tiers are excluded.
Washington SOS fee schedule: Profit Corporation original filings $180 and annual report $70. Prior $200/$60 values are not current for standard profit corporations; expedited, same-day, initial-report, delinquency, and delivery fees are excluded.
West Virginia SOS CD-1 articles form lists domestic for-profit corporation filing fee $100. SOS Annual Reports page states annual reports carry a $25 filing fee due January 1 through June 30 each year after registration.
Domestic business corporation incorporation is $100; online annual report is $25, with $40 paper alternative labeled outside baseline.
Wyoming SOS Business Division fee schedule: profit corporation articles $100 and annual report/license tax $60 minimum; assets-based license tax is variable above the minimum.
Each record uses an official state filing office or tax agency source and records the reviewed locator language in the table. The comparable calculation includes only a domestic for-profit formation filing amount and a fixed recurring report, list, license, or minimum state filing obligation when the amount is stated as a fixed baseline.
Variable share, capital, receipts, franchise, income-tax, local-license, publication, registered-agent, service-company, foreign-qualification, expedited, certified-copy, and payment-processing amounts remain visible caveats rather than hidden assumptions. That makes the directory less tidy, but more honest for a ROBS-funded C corporation that must preserve clean corporate and plan records.
After state fees are isolated, test whether the operating plan covers fixed costs with the break-even revenue calculator.
These jurisdictions show why the directory separates fixed filing baselines from taxes, share-based formulas, channel choices, and local costs before comparing C corporation formation states. Review the cards before treating a low formation fee as the full cost of keeping a ROBS sponsor corporation in good standing.
Open the official source links for the filing pages, schedules, forms, statutes, or tax agency pages used for each state. If a state source later changes its fee schedule, update the dataset before relying on the arithmetic.
Alabama: Alabama Secretary of State
Alabama Department of Revenue charter filing fee page states the domestic entity rate is $200, payable to the Alabama Secretary of State.
Alabama Revenue notice states domestic and foreign for-profit corporations and professional corporations file annual reports with the SOS and the filing fee is $10 per annual report.
Alabama Revenue charter filing fee page states the domestic entity rate is $200 payable to the SOS; Alabama Revenue annual report notice states the for-profit corporation annual report filing fee is $10.
Alaska: Alaska Division of Corporations
Alaska domestic business corporation Articles of Incorporation form 08-0400 states the filing fee is $250.
Alaska Stat. section 10.06.845 states domestic corporations pay a $100 biennial corporation tax, supporting the $100 biennial recurring amount.
Domestic business corporation articles are $250 and biennial report is $100.
Arizona: Arizona Corporation Commission
Arizona Corporation Commission Schedule of Fees - Corporations, A.R.S. Title 10, revised 2023, lists Articles of Incorporation For-profit at $60 regular processing and Annual Report - For-profit corporation at $45 regular processing.
Arizona Corporation Commission Fee & Payment Info is the official corporations division fee page that links the corporations fee schedule; publication, expedited and accelerated service fees remain excluded from the baseline.
ACC corporations fee schedule PDF, revised 2023: Articles of Incorporation For-profit $60 regular processing and Annual Report - For-profit corporation $45 regular processing; publication outside Maricopa/Pima, expedited/accelerated service, card/payment, registered-agent, local license, tax, foreign qualification, and optional certificate/copy costs are excluded.
Arkansas: Arkansas Secretary of State
Arkansas Secretary of State Corporations forms and fees page lists $45 online domestic corporation articles and $150 annual corporation franchise tax minimum each year.
Domestic corporation articles are $45 online; corporation franchise tax minimum is $150 annually.
California: California Secretary of State / Franchise Tax Board
California SOS domestic corporation fee schedule lists $100 Articles of Incorporation and $25 Statement of Information each year; California FTB page supports excluding the $800 minimum franchise tax from first taxable year and noting it begins in the second taxable year.
California SOS fee schedule: articles $100 and Statement of Information $25. FTB corporation guidance: newly incorporated or qualified corporations generally are not subject to the $800 minimum franchise tax in the first taxable year; the $800 minimum begins in the second taxable year and tax is excluded from arithmetic.
Colorado: Colorado Secretary of State
Colorado Business Organizations Fee Schedule, revised July 1, 2024, lists profit corporation Articles of Incorporation at $50 online and Periodic Report at $25 online.
Colorado SOS notice states the periodic report fee increased from the old $10 amount to $25 beginning July 1, 2024.
Colorado SOS Business Organizations Fee Schedule: profit corporation articles $50 online and periodic report $25 online; the previous $10 periodic report amount increased July 1, 2024.
Connecticut: Connecticut Secretary of State
Connecticut Business.CT domestic stock corporations forms and fees page lists $250 Certificate of Incorporation and $150 corporation annual report each year.
Domestic stock corporation certificate of incorporation is $250 and corporation annual report is $150.
Delaware: Delaware Division of Corporations
Revised August 1, 2026 Delaware Division of Corporations fee schedule lists domestic corporations incorporation at *$109 state filing for a one-page certificate, with additional pages adding $9 for county recording.
Official fee page links the current Corporate Fee Schedule and the stock-corporation franchise-tax calculators; annual franchise tax remains method-based and excluded from fixed recurring arithmetic.
Official calculator page for variable Delaware annual franchise tax methods.
Delaware Corporate Fee Schedule PDF, revised August 1, 2026: domestic corporations incorporation is *$109 state filing for a one-page certificate; additional pages add $9. Annual franchise tax is calculated under authorized-share or assumed-par-value methods and annual report fee applies, so recurring total is variable.
District of Columbia: DC Department of Licensing and Consumer Protection
DC Department of Licensing and Consumer Protection Corporations Division Fees - Business Corporation page lists domestic business corporation articles of incorporation with authorized capital up to $100,000 at $99 and Domestic & Foreign Business Corporation biennial report at $300.
DLCP business corporation fee schedule: domestic articles up to $100,000 authorized capital are $99; biennial report is $300.
Florida: Florida Division of Corporations
Florida Division of Corporations Sunbiz Forms & Fees page lists $70 total for profit corporation articles filing plus registered-agent designation and $150 profit corporation annual report each year.
Florida Sunbiz fee schedule: profit corporation articles filing $35 plus registered-agent designation $35, total formation fee $70; profit corporation annual report recurring fee $150 due annually.
Georgia: Georgia Secretary of State
Georgia Secretary of State official fee evidence lists $110 domestic profit corporation online articles total including service charge and $60 profit corporation annual registration total including service charge each year.
Domestic corporation articles are $110 total including service charge; profit corporation annual registration is $60 total including service charge.
Hawaii: Hawaii Business Registration Division
Profit corporation Articles of Incorporation are $50 and a $1 state archives fee applies to permanent records, supporting a formation baseline of $51; Annual Report of domestic and foreign corporations organized for profit is $15 recurring fee each year.
Hawaii DCCA/BREG form fee schedule: profit corporation articles $50 plus the $1 state archives permanent-record fee; annual report for domestic and foreign profit corporations $15.
Idaho: Idaho Secretary of State
Idaho Secretary of State Business Forms page lists Domestic Profit Corporations, Start a corporation, Articles of Incorporation - General Business at $100 base filing fee plus a separate $20 manual processing fee, and states online filing avoids the additional $20 manual processing fee.
Idaho Code section 30-21-214 lists Annual report - No fee, supporting the $0 annual report baseline before any separate paper/manual processing charge.
Idaho SOS Business Forms: Domestic Profit Corporation Articles of Incorporation - General Business $100 base filing fee online, paper adds a separate $20 manual processing fee; Idaho Code section 30-21-214 lists Annual report - No fee, so annualized recurring baseline is $0.
Illinois: Illinois Secretary of State
Illinois Business Corporation Act section 15.10 lists filing articles of incorporation at $150 and filing an annual report, interim annual report, or final transition annual report at $75.
805 ILCS 5/15.10 lists business corporation articles of incorporation at $150 and annual report filing at $75; expedited service and franchise tax are excluded.
Indiana: Indiana Secretary of State
Indiana Secretary of State Business Forms page lists Domestic Corporation Articles of Incorporation online at $98 and Business Entity Report online at $32.
Indiana SOS Business Forms: Domestic Corporation Articles of Incorporation online $98 and Business Entity Report online $32 every two years.
Iowa: Iowa Secretary of State
Iowa Secretary of State Business Entity Forms and Fees page lists $50 profit corporation Articles of Incorporation and $60 biennial report every two years, annualized to $30.
Iowa SOS forms and fees: profit corporation Articles of Incorporation $50; biennial report $60 every two years, annualized to $30.
Kansas: Kansas Secretary of State
Kansas for-profit corporation Articles of Incorporation are $85 online or $90 paper; the directory uses the explicitly labeled online baseline.
Kansas for-profit Information Report is $90 online or $110 paper.
Kansas information reports are filed biennially; for-profit businesses are due by April 15 of their odd or even reporting year.
Online baseline: Kansas for-profit corporation articles $85 online and for-profit information report $90 online every two years, annualized to $45. Paper alternatives are $90 formation and $110 biennial report.
Kentucky: Kentucky Secretary of State
Kentucky Secretary of State business filings fee schedule lists $50 Articles of Incorporation for a domestic profit corporation and $15 annual report each year.
Kentucky SOS business filings fee schedule: domestic profit corporation Articles of Incorporation $50 and annual report $15 each year.
Louisiana: Louisiana Secretary of State
Louisiana Secretary of State Commercial Division forms and fee schedule lists $75 business corporation articles and $30 annual report each year.
Louisiana forms and fee schedule: articles $75 and annual report $30.
Maine: Maine Secretary of State
Maine Secretary of State business corporation forms page lists $145 Articles of Incorporation for a business corporation and $85 domestic annual report each year.
Maine business corporation articles fee is $145 and domestic annual report is $85.
Maryland: Maryland State Department of Assessments and Taxation
Maryland SDAT Fee Schedule for Documents Relating to Corporate Charters, revised May 2024, lists Articles of Incorporation for stock/close corporations with aggregate par value not over $100,000 at $100 plus a mandatory $20 organization and capitalization fee.
Maryland SDAT business page states the annual report filing fee is $300 and identifies the Annual Report / Personal Property Tax Return filing context and MarylandSaves waiver caveat.
SDAT corporate charter fee schedule PDF revised May 2024: Articles of Incorporation for stock/close corporations with aggregate par value not over $100,000 are $100 plus mandatory $20 organization and capitalization fee, total $120; SDAT annual report page states the annual report filing fee is $300, with MarylandSaves waiver and property-tax/lateness amounts outside the baseline.
Massachusetts: Mass.gov / Secretary of the Commonwealth
Mass.gov, offered by the Secretary of the Commonwealth and other state offices, lists profit corporation Articles of Organization at $275 for up to 275,000 shares, plus $100 for each additional 100,000 shares, and annual report fee at $125 or $100 if filed electronically.
Mass.gov starting a corporation page: profit corporation filing fee is $275 up to 275,000 shares, plus $100 for each additional 100,000 shares; annual report is $125 or $100 if filed electronically. Directory uses the $100 electronic baseline and labels paper, late, share-increment, tax, registered-agent, local, professional, and foreign-qualification costs outside arithmetic.
Michigan: Michigan Department of Licensing and Regulatory Affairs
Michigan LARA Domestic Profit and Professional Corporations page lists Form 500 Articles of Incorporation - For Profit at a $10 nonrefundable fee plus authorized-share fees, including $50 for 1-60,000 authorized shares.
Michigan LARA Annual Reports and Annual Statements page states corporations pay a $25 annual report fee and profit corporations are due May 15 each year after incorporation or qualification.
Michigan LARA domestic profit corporation page: Form 500 articles are $10 plus $50 for 1-60,000 authorized shares; annual reports page lists corporations fee $25.
Minnesota: Minnesota Secretary of State
Minnesota SOS Business Entity Filing Fees PDF lists domestic business corporation articles at $135 mail or $155 in-person/online and annual renewal at $0.
Minnesota official small business guide repeats the domestic business corporation articles and annual renewal fee table.
Minnesota SOS Business Entity Filing Fees PDF: domestic business corporation articles $135 mail or $155 in-person/online; annual renewal $0 no-fee baseline.
Mississippi: Mississippi Secretary of State
Mississippi Secretary of State Business Services fee schedule PDF lists $50 business corporation Articles of Incorporation and $25 annual report each year.
Business corporation articles are $50 and annual report is $25.
Missouri: Missouri Secretary of State
Missouri SOS fee schedule lists minimum incorporation fee $58 for $30,000 or less and annual registration report $45 paper or $20 online.
The same Missouri fee schedule states $30,000 or less authorized capital uses the $58 minimum incorporation fee and annual report filed timely by paper is $45, with $20 online disclosed as a lower channel alternative.
Minimum incorporation fee $58; annual report uses paper $45 baseline while $20 online alternative is disclosed.
Montana: Montana Secretary of State
Montana Secretary of State business fees page lists $35 profit corporation Articles of Incorporation and $20 annual report each year.
Montana SOS business fees: profit corporation Articles of Incorporation $35 and annual report $20 each year.
Nebraska: Nebraska Secretary of State
Nebraska Secretary of State forms and fee information page lists $100 online business corporation articles and $26 domestic occupation tax report minimum every two years.
Online business corporation articles are $100; domestic occupation tax report minimum is $26, with higher paid-up-capital brackets excluded.
Nevada: Nevada Secretary of State / Nevada Legislature
NRS 78.760 lists the Secretary of State filing fee for corporation articles at $75 when authorized stock value is $75,000 or less, and NRS 78.150 lists the initial and annual list fee at $150.
NRS 76.100 requires entities that file an initial or annual list with the Secretary of State to obtain the state business license at that filing and sets the fee at $500 for corporations organized under NRS Chapter 78.
Nevada statutes: NRS 78.760 supports the $75 minimum articles fee for authorized stock value of $75,000 or less; NRS 78.150 supports the $150 initial and annual list fee; NRS 76.100 supports the $500 state business license fee for Chapter 78 corporations. First-year baseline is $725 and annual recurring baseline is $650, excluding higher stock brackets, expedite, copies, penalties, registered-agent, local, professional, tax, and foreign-qualification costs.
New Hampshire: New Hampshire Secretary of State
New Hampshire RSA 293-A:1.22 lists articles of incorporation at $100 and annual report at $100; late filing is $50.
New Hampshire RSA 293-A:1.22 lists articles of incorporation at $100 and annual report at $100; late filing is $50.
New Jersey: New Jersey Treasury Division of Revenue
New Jersey Treasury public records filing evidence lists $125 new domestic for-profit entity public records filing and $75 for-profit corporation annual report each year.
Public records filing for a new domestic for-profit entity is $125; annual report FAQ and fee schedule list for-profit corporation annual report at $75.
New Mexico: New Mexico Secretary of State / New Mexico Legislature
New Mexico Secretary of State Statutes Governing Business in NM directs corporation users to Fees and Miscellaneous Corporation Law, 53-2-1 to 53-2-11 NMSA 1978, and Corporate Reports, 53-5-1 to 53-5-10 NMSA 1978.
The enacted bill text amending NMSA 1978 section 53-2-1 states articles of incorporation are $1 for each 1,000 authorized shares, not less than $100 or more than $1,000, and filing a corporate report or supplemental report is $25.
The enacted bill text amending NMSA 1978 section 53-5-2 requires an initial corporate report within 30 days after the certificate is issued and biennial reports by the 15th day of the fourth month following the corporation taxable year.
New Mexico SOS points corporation users to NMSA 1978 sections 53-2-1 and 53-5-2; enacted New Mexico legislation shows articles minimum $100, maximum $1,000, based on $1 per 1,000 authorized shares; corporate report $25; after the initial 30-day report, reports are biennial by the fourth month after taxable year end.
New York: New York Department of State
Domestic business corporation Certificate of Incorporation has a $125 filing fee and the page states the Biennial Statement is due every two years with a $9 filing fee.
New York DOS fee schedule lists Business Corporation Law incorporation at $125 and Biennial Statement/Biennial Statement Amendment at $9.
Business corporations file a Biennial Statement every two years; the fee is $9 and expedited handling is not available.
New York DOS: domestic business corporation certificate filing fee $125 and biennial statement $9 every two years, annualized to $4.50; county, tax, registered-agent, and expedited costs are excluded.
North Carolina: North Carolina Secretary of State
North Carolina Secretary of State Business Registration fee schedule lists $125 business corporation Articles of Incorporation and $23 online annual report each year.
North Carolina SOS fee schedule: business corporation Articles of Incorporation $125 and annual report online $23 each year.
North Dakota: North Dakota Secretary of State
North Dakota Secretary of State corporation page lists $100 business corporation domestic registration and $25 annual report each year.
Business corporation domestic registration is $100 and annual report is $25.
Ohio: Ohio Secretary of State
Ohio Secretary of State Form 500 states the filing fee for Articles of Incorporation for a domestic for-profit corporation is $99; Ohio for-profit corporations have no comparable secretary-of-state annual report filing baseline.
Ohio SOS Form 500: Articles of Incorporation for a domestic for-profit corporation filing fee $99; no comparable Ohio SOS annual report baseline for for-profit corporations.
Oklahoma: Oklahoma Legislature / Oklahoma Tax Commission
18 O.S. section 1142(A)(9) in the official Oklahoma Statutes Title 18 PDF sets the certificate of incorporation filing fee at one-tenth of one percent of authorized capital stock, with a minimum fee of $50.00.
Oklahoma Tax Commission states tax year 2023 was the last year franchise tax returns were required and, starting with tax year 2024 and beyond, there is no Oklahoma franchise tax filing requirement.
Oklahoma official sources: 18 O.S. section 1142(A)(9) sets a $50 minimum certificate of incorporation filing fee; OTC states the franchise tax filing requirement ended after tax year 2023, so no separate annual franchise-tax recurring baseline is modeled. Higher authorized-capital amounts, taxes, registered-agent, local, professional, and foreign-qualification costs are excluded.
Oregon: Oregon Secretary of State
Oregon Secretary of State Business Registry fee schedule PDF lists $100 business/professional domestic corporation articles and $100 annual renewal each year.
Business/professional domestic corporation articles are $100 and annual renewal is $100.
Pennsylvania: Pennsylvania Department of State
Pennsylvania Department of State fees and annual report evidence lists $125 corporation Articles of Incorporation and $7 annual report each year under the current annual report regime.
Pennsylvania corporation fee schedule and annual report guidance: articles $125 and annual report $7 under current annual report regime.
Rhode Island: Rhode Island Department of State
Rhode Island Department of State Business Services costs and fees page lists $230 business corporation initial filing and $50 annual report each year.
Business corporation initial Department of State filing fee is $230 and annual report is $50.
South Carolina: South Carolina Secretary of State
South Carolina Secretary of State business entity fee schedule lists $135 business corporation articles and $0 because no separate SOS annual report fee baseline is modeled for domestic corporations with no recurring filing baseline.
South Carolina business entity fee schedule: articles $135; no separate SOS annual report baseline for domestic corporations in this model.
South Dakota: South Dakota Secretary of State
South Dakota SOS corporations fees page lists domestic business corporation articles of incorporation at $150 and annual report at $50.
South Dakota SOS corporations fees page: domestic business corporation articles of incorporation $150 and annual report $50.
Tennessee: Tennessee Secretary of State
Tennessee SOS Business Forms & Fees lists Domestic Corporations, Charter For-Profit Corporation SS-4417 at $100.
The Tennessee General Assembly fiscal note for SB 2518 - HB 2633 states that Tenn. Code Ann. section 48-11-303(a)(33) currently sets the annual report filing fee at $20 for for-profit corporations.
Tennessee SOS Business Forms & Fees: Charter For-Profit Corporation SS-4417 is $100; Tennessee General Assembly fiscal note for SB 2518 - HB 2633: Tenn. Code Ann. section 48-11-303(a)(33) currently sets the annual report filing fee at $20 for for-profit corporations, while registered-agent/office changes, service, expedited, card/payment, tax, and optional certificate/copy costs are excluded.
Texas: Texas Secretary of State / Comptroller
Texas Secretary of State Form 201 certificate of formation for a for-profit corporation states the filing fee is $300; Texas SOS does not impose a separate annual report filing fee, while Comptroller franchise-tax reports are excluded.
Texas SOS Form 201: certificate of formation for a for-profit corporation filing fee $300; no separate SOS annual report filing fee, with Comptroller franchise-tax reports excluded.
Utah: Utah Division of Corporations
Utah Division of Corporations current fees PDF lists $59 business corporation articles and $18 domestic or foreign corporation renewal/annual report each year.
Business corporation articles are $59 and domestic or foreign corporation renewal annual report is $18.
Vermont: Vermont Secretary of State
Vermont Legislature 11A V.S.A. § 1.22 official section page lists $155 articles of incorporation and $60 domestic corporation annual report each year.
Current 11A V.S.A. section 1.22 lists articles of incorporation at $155 and domestic corporation annual report at $60.
Virginia: Virginia State Corporation Commission
Virginia SCC charter fee schedule for stock corporations lists $75 total fees for 1 to 25,000 authorized shares, including the $25 filing fee.
Virginia SCC annual corporation requirements and fee schedule lists $100 annual registration fee for stock corporations with 1 to 5,000 authorized shares.
Virginia SCC stock corporation charter fee schedule: $75 total for 1 to 25,000 authorized shares. Annual corporation requirements schedule: $100 annual registration fee for 1 to 5,000 authorized shares; larger share tiers are excluded.
Washington: Washington Secretary of State
Washington SOS fee schedule lists Profit Corporations Original Filings at $180 and Annual Report at $70; expedited, same-day, initial-report, delinquency, and delivery fees are separate.
Washington administrative rule supports current annual report fee authority, including the profit business entity annual report increase to $70.
Washington SOS fee schedule: Profit Corporation original filings $180 and annual report $70. Prior $200/$60 values are not current for standard profit corporations; expedited, same-day, initial-report, delinquency, and delivery fees are excluded.
West Virginia: West Virginia Secretary of State
West Virginia SOS Articles of Incorporation form CD-1 lists domestic for-profit corporation filing fee at $100.
West Virginia SOS Annual Reports page states WV Code section 59-1-2a requires annual reports and a $25 filing fee between January 1 and June 30 each year after registration.
West Virginia SOS CD-1 articles form lists domestic for-profit corporation filing fee $100. SOS Annual Reports page states annual reports carry a $25 filing fee due January 1 through June 30 each year after registration.
Wisconsin: Wisconsin Department of Financial Institutions
Wisconsin Department of Financial Institutions business entity fees page lists $100 domestic business corporation incorporation and $25 online annual report each year, with $40 paper alternative outside the baseline.
Domestic business corporation incorporation is $100; online annual report is $25, with $40 paper alternative labeled outside baseline.
Wyoming: Wyoming Secretary of State
Wyoming SOS Business Division fee schedule lists profit corporation articles of incorporation at $100 and annual report/license tax at $60 minimum, with assets-based license tax variable above the minimum.
Wyoming SOS Business Division fee schedule: profit corporation articles $100 and annual report/license tax $60 minimum; assets-based license tax is variable above the minimum.