Annual report fees are dull until you miss one. Here is what actually changed for 2026, verified against each state’s own site rather than against the other round-ups — because the other round-ups turned out to be a problem.
What changed
| State | What | From | To | When |
|---|---|---|---|---|
| Delaware | Annual LLC tax | $300 | $400 | House Bill 400, signed 21 May 2026 |
| Delaware | Certificate of formation | — | $110 | Fee schedule revised 1 August 2026 |
| Delaware | Registered series annual tax | $75 | $100 per series | House Bill 400 |
| Louisiana | Annual report | $30 | $35 | 1 October 2026 |
| Louisiana | Articles of organization | $100 | $125 | 1 October 2026 |
| Texas | No-tax-due threshold | $2,470,000 | $2,650,000 | 2026 report year, by statutory indexing |
| New Jersey | Certificate of formation | $125 | $100 | 1 July 2026 — a decrease |
| New York | Beneficial ownership filing | did not exist | $25 per report | In force 1 January 2026 |
| Pennsylvania | Consequence of not filing | no dissolution | dissolution 6 months after the due date | Reports due in 2027 — 2026 is still a grace year |
Delaware, read this before you budget
Delaware’s own website currently contradicts itself. The annual tax instructions and the LLC formation form say $400; three other pages on the same site still say $300. The increase took effect 1 January 2026 and Delaware collects the prior year’s tax on 1 June — which on our reading means the first $400 bill lands on 1 June 2027, and the June 2026 payment was the old $300. No Delaware page says that outright. If the difference matters to you, call the Division of Corporations rather than trusting either page.
New York’s new filing, and what almost everyone gets wrong about it
The New York LLC Transparency Act took effect on 1 January 2026, and it is being reported as a New York version of the federal BOI regime that just ended. It is much narrower than that.
Who it applies to
Per the Department of State, a reporting company is an LLC formed outside the United States that is authorized to do business in New York. LLCs formed in New York are not covered. Neither are LLCs formed in other US states. If you formed in Delaware and registered in New York, this is not your filing.
For the companies it does cover: name, date of birth, current home or business street address and a unique identifying number for each person with substantial control or 25% or more ownership. The fee is $25 per beneficial ownership report or attestation of exemption. Companies registered before 1 January 2026 have until 30 December 2026; anyone registering after that has 30 days. Filing is by email only — the Department says not to mail or fax it.
The penalties are unusually sharp: past due at 30 days, delinquent at two years, a $250 fine plus up to $500 for each day past due, and suspension.
What did not change
Verified on each state’s own site in September 2026: Florida ($138.75), Wyoming ($60 minimum), California (the $800 tax, the LLC fee tiers and the $20 statement of information), Nevada ($150 list plus $200 business license), Georgia ($50), Massachusetts ($500), Colorado ($25) and Arizona (no LLC annual report at all).
On the round-ups: we checked one widely circulated “2026 fee changes by state” table against the states themselves. It was wrong on every line we could test — it had Colorado at $15 against an actual $25, Nevada at $175 against $150, and Massachusetts at $150 against an actual $500. If a number here matters to your budget, take it from the state, not from a table. Including ours: every figure below links back to where we got it.
Current figures, for the states we could verify
| State | What it is called | Fee | Due | Late |
|---|---|---|---|---|
| Florida | Annual report | $138.75 | 1 May | $400, never waived |
| Delaware | Annual LLC tax, no report | $400 | 1 June | $200 + 1.5% a month |
| Wyoming | Annual report | $60 minimum | Anniversary month | None — dissolved at 60 days |
| California | Tax + LLC fee + statement | $800 + tiers + $20 | Months 4 and 6; statement biennial | 5% a month to 25%; $250 |
| Texas | Public information report | No fee below the threshold | 15 May | $50, plus 5–10% |
| New York | Biennial statement | $9 | Anniversary month, every 2 years | None published |
| Nevada | Annual list + business license | $150 + $200 | End of anniversary month | $75 + $100 |
| Georgia | Annual registration | $50 + service charge | 1 Jan to 1 Apr | $25 |
| Massachusetts | Annual report | $500 | Anniversary of organization | None published |
| Colorado | Periodic report | $25 | 5-month window | $50 |
| Arizona | None for LLCs | — | — | — |
Illinois is deliberately absent: we could not reach an Illinois state source to verify it, and we would rather leave a gap than print a figure from a blog. California is three separate obligations to two different agencies — the $800 annual tax due in the fourth month, an income-tiered LLC fee starting at $900 once receipts pass $250,000, and a $20 statement of information filed every other year. Texas requires the public information report even when no tax is due. Where a late penalty says “none published”, the state publishes no cash penalty for LLCs — the consequence is status and eventually dissolution: Wyoming at 60 days, Massachusetts after two consecutive missed years with 90 days’ notice.
The pattern worth taking away
Fees move slowly. Deadlines and penalty structures are what actually differ, and they differ far more than people expect: a fixed statewide date in Florida, your own anniversary month in Wyoming and Nevada, a five-month window in Colorado, every second year in New York. Two states charge no late fee at all and dissolve you instead.
Which is why a single reminder rule does not work across a portfolio. If you hold entities in several states, the deadlines are not merely different dates — they are different kinds of date.
Sources
- Delaware: House Bill 400, 153rd General Assembly, signed 21 May 2026; Division of Corporations annual tax instructions and the fee schedule revised 1 August 2026.
- Louisiana: Act 921 (House Bill 908), 2026; Secretary of State fee changes notice effective 1 October 2026. Texas: Comptroller, Tax Policy News, April 2026, applying Tax Code s. 171.006. New Jersey: Division of Revenue fee schedule, updated 1 July 2026. Pennsylvania: Department of State annual reports page, on Act 122 of 2022.
- New York: Department of State beneficial ownership disclosure filing instructions; biennial statements page; Department of Taxation and Finance Form IT-204-LL instructions.
- Florida, Wyoming, California, Nevada, Georgia, Massachusetts, Colorado and Arizona figures from each state’s own fee schedule or filing page. All checked 9 September 2026.