State Fee Changes 2026: What Actually Changed
State filing obligations depend on the entity, report type and state. Pennsylvania’s annual reporting system began in 2025. Check LLC-specific deadlines and distinguish filing fees from taxes, penalties and provider charges.
Pennsylvania LLC annual reports are generally due September 30, with a $7 fee for for-profit LLCs. Tennessee’s Secretary of State describes a member-based LLC annual-report fee with a $300 minimum and $3,000 maximum. Confirm the applicable filing instructions; do not treat $300 as a universal flat fee.
- Pennsylvania LLC deadline
- September 30
- Annual-report system began
- Pennsylvania, 2025
- Tennessee LLC report fee
- $300 minimum; $3,000 maximum
- Cost categories
- Reports, taxes and services differ
- Recurring reports
- Check the state and entity rules
- Formation fees
- Separate from recurring costs
Pennsylvania Annual Reports: LLC Deadline and Transition
Pennsylvania’s annual reporting requirement began in 2025 and replaced the decennial report for covered associations. LLCs generally file by September 30, while corporations use June 30. A company’s first annual report is due the year after formation or initial registration. For-profit LLC reports cost $7; LLCs with a not-for-profit purpose have a $0 fee.
Tennessee: Member-Based LLC Annual-Report Fees
Tennessee’s Secretary of State describes an LLC annual-report fee of at least $300 and at most $3,000, increasing by $50 per member above six members until the cap. Check current filing instructions and any applicable special rules. Do not budget from an assumed July 2026 conversion to a flat fee.
State Fee Changes 2026: The National Baseline
Compare the same category of cost. Formation filings, recurring reports, annual taxes, late penalties and optional provider services are separate. A national average or one nationwide formation-fee range can conceal important differences; use the relevant state guide and official filing schedule.
| State | 2026 Annual Fee | Notes |
|---|---|---|
| Florida | $138.75 | Due between January 1 and May 1 |
| California | $20 biennial + $800/yr | Statement of Information every 2 years, plus separate annual franchise tax |
| Texas | $0 annual report | Franchise tax applies separately based on revenue |
| Massachusetts | $500 | Report fee; separate obligations may apply |
| Pennsylvania | LLCs: $7, generally due September 30 | Annual reporting began in 2025 |
| Tennessee | $300 minimum; $3,000 maximum | Member-based fee; confirm applicable instructions |
States With No Annual Report at All
Four states require no annual or biennial report for LLCs whatsoever: Arizona, Missouri, New Mexico, and Ohio. LLCs formed in these states still have other potential obligations — business licenses, gross receipts taxes, or similar requirements — but the recurring report filing itself simply isn't one of them, a genuine ongoing compliance simplification compared to most of the country.
Compare Total Compliance Costs
Low report fees do not measure total ongoing cost. Taxes, licenses, foreign registration and professional services can change the total. Forming outside the state where the business operates can create additional registration and compliance obligations.
Veteran-Owned LLC Fee Exemptions
Veteran-owned business relief is program-specific. Confirm ownership, certification, formation date, covered fees and duration with the responsible state agency. Do not assume a filing-fee waiver also removes a tax return or information-report requirement.
Why Tracking These Changes Actually Matters
Record each entity’s actual report deadline and check changes with the responsible agency. Pennsylvania’s transition includes specific enforcement timing: administrative dissolution, cancellation or termination for missing annual reports begins with reports due in 2027, generally six months after the deadline.
Check Your State's 2026 Status
State Fee Changes 2026 Checker
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Use the state guide and current official filing instructions before paying. This checker distinguishes report fees from other costs.
Set a recurring reminder for your LLC’s actual filing deadline and keep the state’s contact records current. Check report fees and any separate tax or information filings before submitting; a service subscription does not by itself confirm that a required filing was completed.
Sources
Pennsylvania’s Department of State annual-report guidance explains the LLC deadline, fee and transition. Tennessee’s Secretary of State business FAQs explain its member-based LLC fee. Review these official sources and the linked state guides for the applicable entity and filing year.
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State Fee Changes 2026 — FAQ
Ahmad Adil is the founder and CEO of LLC School. Confirm filing requirements with the responsible state agency. Pennsylvania and Tennessee details on this page were checked against their official guidance on October 19, 2026; other state entries require their own current-source checks.
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