Extra state taxes and fees for LLCs (2026)
4 states: California, Kentucky, New York and Rhode Island. These are on top of the filing fee and any report. Mainstay Filing, our best overall pick, flags them in the compliance calendar.
| State | Filing fee | Extra requirement |
|---|---|---|
| California | $70 | $800 a year minimum LLC tax to the Franchise Tax Board (Form FTB 3522), separate from the Statement of Information. |
| Kentucky | $40 | Limited Liability Entity Tax: a $175 minimum each year to the Department of Revenue. |
| New York | $200 | Tax Department LLC fee (Form IT-204-LL): $25 a year for a single-member LLC with New York-source income; partnership LLCs pay more. |
| Rhode Island | $150 | $400 a year minimum tax to the Division of Taxation (Form RI-1065), owed whether or not the LLC makes a profit. |