Comparison
California vs Nevada vs Wyoming LLC (2026)
This is the western fee ladder founders actually compare when California’s $800/year FTB tax feels steep. Wyoming stays lean on SOS cash (~$280 over three years under the $60 license-tax floor). Nevada looks “cheap on Articles” until you add the Initial List and State Business License — day one is already $425, then $350 every anniversary. California’s Articles are only $70; the bill is the recurring tax.
At a glance — SOS / FTB only
| State | Day-one SOS stack | Typical recurring | ~3-yr state | Rank / 51 |
|---|---|---|---|---|
| Wyoming | $100 | $60 (license-tax floor) | $280 | #27 |
| Nevada | $425 (Articles+List+License) | $350 (list+license) | $1,475 | #47 |
| California | $90 (Articles+$20 SOI) | $800 (FTB annual tax) | $2,510 | #51 |
Same three + professional RA (Northwest path)
State fees are identical whichever formation company you use. Adding the national provider table’s Northwest path ($289 over 3 years: $39 formation with RA year 1, then $125 RA years 2–3) shows how RA spend sits on top of each charter.
| State | State 3-yr | + Northwest path |
|---|---|---|
| Wyoming | $280 | $569 |
| Nevada | $1,475 | $1,764 |
| California | $2,510 | $2,799 |
Wyoming — lean SOS floor, privacy-friendly Articles
SOS fee schedule (effective July 1, 2026) lists domestic LLC Articles at $100. The annual report + license tax is the greater of $60 or two-tenths of one mill ($0.0002) on assets located and employed in Wyoming; an LLC with $300,000 or less in Wyoming-located assets pays the $60 floor. Three anniversary cycles → $280 state SOS cash. Member names are not required on the Articles in the usual Wyoming formation path (see hub).
- ~3-year state fees: $280
- Watch: Assets above $300k in Wyoming raise the license tax. Operating in California (or anywhere else) can still trigger foreign qualification and that state’s taxes.
- Sources: Business filing fee schedule · Business entity FAQs · Full Wyoming hub
Nevada — cheap Articles, expensive stack
Nevada SOS LLC fee schedule lists Articles at $75, but formation also takes an Initial List of Managers/Members ($150) and a State Business License ($200) — $425 before you leave the portal. Every anniversary month: Annual List $150 + Business License renewal $200 = $350. Formation stack + three anniversary cycles → $1,475.
- ~3-year state fees: $1,475
- Watch: Late list / late license penalties stack. No state personal income tax is not the same as “no Nevada SOS cost.”
- Sources: LLC fee schedule · State Business License · Full Nevada hub
California — low Articles, $800 clock starts year one
SOS LLC fee table: Articles of Organization $70 (online only via bizfile). Statement of Information (Form LLC-12) $20 within 90 days, then every two years — miss it and FTB can assess a $250 penalty. Franchise Tax Board annual LLC tax is a flat $800 for taxable year 2026 (FTB 3522). The first-year exemption applied only for organize/register dates on or after 2021-01-01 and before 2024-01-01 — expired for 2026 formations. Model used here: Articles + SOI×2 + $800×3 → $2,510. Separate gross-receipts LLC fee ($900–$11,790) applies at California total income ≥ $250,000 and is not in that subtotal.
- ~3-year state fees: $2,510 (floor; higher if gross-receipts fee applies)
- Watch: The $800 is due even with $0 revenue until you cancel with the SOS. Calendar the initial SOI at 90 days.
- Sources: SOS LLC fees · FTB LLC page · 2026 FTB 3522 · Full California hub
Who each state is for (orientation only)
- Wyoming — cost-sensitive / privacy-oriented holding or multi-state structures that will foreign-qualify where they actually operate, and that fit the $60 license-tax floor.
- Nevada — founders who specifically want a Nevada charter and will budget the $425 day-one stack plus $350 every anniversary (not just the $75 Articles line).
- California — founders who will operate in California anyway (and would owe the $800 either as a domestic LLC or after foreign qualification).
None of these charters is a nexus shield for the other two states — or for Texas, New York, or anywhere else you actually do business.
How this page is built
- Source of truth: California, Nevada, and Wyoming hubs — same numbers as those pages.
- Re-check (2026-09-10): California SOS still $70 / $20 SOI; FTB 3522 still $800; first-year exemption still expired for 2026 formations — no fee drift.
- Excludes: professional RA (except the optional Northwest add-on table), California gross-receipts LLC fee tiers, expedites, and foreign qualification.
Form lean, then pick the charter on purpose
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