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What’s the Best State to Start an LLC?

For most people, the best state to start an LLC is the state where you live and run your business.

Many entrepreneurs hear that states like Delaware, Wyoming, or Nevada are “better” for LLCs. While those states can make sense in specific situations, forming an LLC outside your home state often creates extra costs, paperwork, and complexity, with little real benefit.

The right choice depends on where you operate, how you plan to grow, and what you value most (simplicity, taxes, privacy, or investors).

Comparison Table: Best States for LLC Formation

To summarize the key differences, here is a comparison of some of the best states to start an LLC and their features:

StateState Income TaxFormation FeeAnnual Fees (Reports/Franchise Tax)Owner PrivacyKey Benefit(s)
DelawareNo*$90–$110$300 franchise tax (flat)High (members not public)Best for legal protection; investor-friendly; Series LLC allowed
WyomingNo$100$50 annual report (no franchise tax)High (anonymous LLCs)No taxes; very low fees; strong asset protection/privacy
NevadaNo$425$350 annual (List + Business License)HighNo taxes; strong privacy laws; business friendly laws
TexasNo personal income tax$300No annual report fee; Franchise tax if revenue highLow/StandardHuge market; no personal tax; business incentives
FloridaNo personal income tax$125$139 annual reportLow/StandardNo personal tax; growing economy; Series LLC allowed
New MexicoYes (4.8% on profits)$50NoneHighLowest cost (no annual fees); high privacy
South DakotaNo$150$50 annual reportHighNo taxes at all; strong privacy; minimal regulations

*Delaware has no state income tax on LLC income if the business is operated out-of-state. Delaware residents or those doing business in Delaware would still owe applicable taxes.

Notes: “Owner Privacy High” means the state does not require listing member/owner names on public filings (Delaware, Wyoming, Nevada, New Mexico, South Dakota fit this). “Low/Standard” means some owner or manager information is part of public records (as is common in Texas, Florida, and most states).

Home state vs. out-of-state LLC (domestic vs. foreign)

  • Domestic LLC: Formed in the state where you primarily operate.
  • Foreign LLC: Formed in one state but doing business in another.

If you form your LLC in one state but operate in another, you’ll usually have to:

  • Register in both states
  • Pay two sets of fees
  • File two annual reports
  • Maintain two registered agents

For most small businesses, this cancels out any perceived savings.

Bottom line:
If you live and run your business in one state, forming your LLC there is almost always the simplest and cheapest option. You can also read more on domestic vs foreign LLC considerations.

When does forming an LLC outside your home state make sense?

Forming an LLC in another state can make sense if you are in one of these situations:

  • You don’t live in the U.S. and need a U.S. LLC
  • You run a location-independent online business with no clear home state
  • You plan to raise venture capital
  • You operate in multiple states
  • You strongly value owner privacy or low ongoing fees

If none of these apply, your home state is likely the best choice.

Key factors to consider

When choosing a state, focus on:

  • Where you actually do business (this matters most)
  • State income taxes
  • Formation and annual fees
  • Owner privacy
  • Investor expectations
  • Ease of ongoing compliance

Best states to start an LLC for your situation

Delaware: Best for startups raising investors

Consider forming an LLC in Delaware if:

  • You plan to raise venture capital
  • You expect complex ownership or future acquisition
  • You want well-established business laws

Not ideal for small local businesses due to higher annual fees.

Wyoming: Best for low cost, no taxes, and privacy

Consider a Wyoming LLC if:

  • You want very low fees
  • You want no state income tax
  • Owner privacy matters
  • You’re a non-U.S. resident or online business owner

Often the top choice for cost-conscious founders without a home-state preference.

Nevada: Best for privacy, but more expensive

Consider Nevada if:

  • You want no state income tax
  • Privacy is important
  • You’re comfortable with higher annual fees

Similar benefits to Wyoming, but at a significantly higher cost. The initial LLC filing in Nevada is around $425 (this includes state filing fee plus mandatory business license and initial list fees)

Texas: Best if you live in or target Texas

Consider Texas if:

  • You live in Texas
  • You want no personal income tax
  • You plan to operate in a large U.S. market

Not ideal to form an LLC in Texas if you don’t live or operate there.

Florida: Best for founders seeking no income tax and growth

Consider forming an LLC in Florida if:

  • You live in Florida
  • You want no personal income tax
  • You’re in e-commerce, real estate, or services
  • You want a growing business environment

New Mexico: Best for the cheapest possible LLC

Consider an LLC in New Mexico if:

  • You want the lowest upfront cost
  • You want no annual fees
  • You want owner privacy
  • You’re comfortable with limited name recognition

South Dakota: Best no-tax alternative to Wyoming

Consider an LLC in South Dakota if:

  • You want no state income tax
  • You want low fees and minimal regulation
  • You value privacy

States Usually Not Worth Choosing Unless You Live There

These states usually only make sense if they’re your actual home base.

Final Recommendation

  • Local business or solo founder?
    → Form your LLC in your home state
  • Online business, non-U.S. founder, or privacy-focused?
    → Consider Wyoming or New Mexico
  • Raising venture capital?
    → Choose Delaware

The goal isn’t to pick the “best” state on paper, it’s to choose the state that keeps compliance simple, costs low, and supports your growth.

For most new business owners, that’s still their home state.