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Rules and deadlines
States with no annual report for LLCs (2026)
7 jurisdictions on our list ask an LLC for no recurring report. 1 of them still charges a yearly minimum tax, so no report does not always mean no yearly cost.
No recurring report
| State | Yearly minimum tax | 5-year total |
|---|---|---|
| Alabama | none | $225 |
| Arizona | none | $50 |
| Delaware | $400 | $1,690 |
| Missouri | none | $50 |
| New Mexico | none | $50 |
| Ohio | none | $99 |
| South Carolina | none | $110 |
What these states charge instead
Without a yearly report, the formation fee is most of the state cost. The median 5-year total among these 7 is $99, against $335 for all 50 jurisdictions. The lowest is Arizona and the highest Delaware, where the yearly tax replaces the report.
State by state
- Alabama: formation $225. The $225 formation cost includes the $200 Certificate of Formation and the $25 name reservation the state requires. Alabama's business privilege tax is $0 only while your tax works out to $100 or less; above that you owe it in full. An LLC that owes Alabama's business privilege tax files its first return (Form BPT-IN) within two and a half months of formation.
- Arizona: formation $50. Newspaper publication: required after formation (A.R.S. 29-3201). It is free when your statutory agent's address is in Maricopa or Pima County, where the state posts it online; elsewhere you pay a newspaper, and that cost is not in our totals. Arizona LLCs file no annual report. Instead, each January the Corporation Commission emails LLCs that have filed nothing in two years and asks them to confirm they still exist; without a response within 60 days, it starts administrative dissolution.
- Delaware: formation $90. Delaware LLCs file no annual report. The annual tax for the prior year is due on or before June 1.
- Missouri: formation $50. Changing the registered agent or the registered office later costs $10. The agent and its address must be in Missouri.
- New Mexico: formation $50. An LLC that elects to be taxed as a corporation pays New Mexico's $50 annual corporate franchise tax with its corporate income tax return.
- Ohio: formation $99. Ohio LLCs file no annual report, but they must keep a statutory agent with an Ohio street address; private mailbox services are not allowed. The first appointment is free.
- South Carolina: formation $110. No other recurring state filing on the official pages we read.
No report with the state does not remove other duties: federal and state tax returns, a registered agent and any local business licenses still apply.
Sources, read verified 2026-11-15: revenue.alabama.gov/wp-content/uploads/2024/01/BPT_Annual-Report_Notic · revenue.alabama.gov/notice-important-changes-to-the-2024-business-priv · azcc.gov/faqs/BusinessServicesFAQs · corp.delaware.gov/howtoform/ · corp.delaware.gov/alt-entitytaxinstructions/ · sos.mo.gov/business/faqs · businessportal.nm.gov/maintain/file-reports/ · tax.newmexico.gov/businesses/2020/10/23/corporate-income-and-franchise · lsc.ohio.gov/assets/organizations/legislative-service-commission/files · businessfilings.sc.gov/BusinessFiling/Home/DownloadForms?pdfCategoryId
Questions
- Which states do not require an LLC annual report?
- Alabama, Arizona, Delaware, Missouri, New Mexico, Ohio, South Carolina.
- Does no annual report mean no yearly fee?
- Not always: Delaware charges a yearly tax instead.
Related
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$35 in Montana