Which states have no LLC annual report requirement in 2026?

Updated April 2026

If you're forming an LLC and want to minimize ongoing paperwork, the annual report requirement is one of the first things to research. Most states require it. A handful don't. But "no annual report" is one of the most misunderstood phrases in small business compliance — because it never means "no obligations."

Here's the complete list of states with no traditional LLC annual report, what you're actually required to do instead, and the traps that catch owners who assume "no report" means "no filing."

States with no LLC annual report

Missouri — No annual report. No fee. Missouri LLCs have no annual report obligation with the Secretary of State. This makes Missouri one of the cheapest states for LLC compliance on paper. But Missouri LLCs must still maintain a registered agent, keep an operating agreement current, register for state taxes with the Missouri Department of Revenue, and obtain local business licenses in every city where they operate. Kansas City, St. Louis, Springfield, and Columbia each have their own licensing requirements with different fees and deadlines. A Missouri LLC operating in multiple cities may actually have more total filings than an LLC in a state that requires annual reports.

New Mexico — No annual report. No franchise tax. New Mexico is arguably the simplest state in the country for LLC compliance. No annual report, no franchise tax, no entity-level tax. The only recurring state-level obligation is maintaining a registered agent. However, New Mexico does require registration for and payment of gross receipts tax (their version of sales tax) on most business activities, and the rates vary by municipality. Albuquerque, Santa Fe, and Las Cruces each have different gross receipts tax rates.

Ohio — No ongoing annual report after initial filing. Ohio requires an initial report when you form your LLC but does not require annual reports afterward. Instead, Ohio requires a statutory agent (registered agent) to be maintained at all times, and the state imposes the Commercial Activity Tax (CAT) on businesses with gross receipts exceeding $150,000. Ohio also has one of the most complex municipal tax landscapes in the country — over 600 municipalities impose their own income taxes with different rates and filing requirements.

Arizona — No annual report fee, but annual publication required. Arizona is a borderline case. The state doesn't charge an annual report fee, but it does require LLCs to publish a notice in an approved newspaper for three consecutive editions within 60 days of their anniversary date every year. This costs $50 to $300 depending on the newspaper. Failure to publish can result in administrative dissolution.

States with no fee but mandatory filing

Several states require an annual report but charge no filing fee. These are technically not "no annual report" states — the filing is still mandatory, and failure to file still triggers dissolution. The $0 price tag makes these filings easy to dismiss, which is exactly why they're among the most commonly missed.

Idaho — Annual report due on the anniversary month. $0 fee. Dissolution for non-filing.

Minnesota — Annual renewal due December 31. $0 fee. Dissolution for non-filing.

The lesson: a $0 filing fee does not mean the filing is optional. Idaho and Minnesota will dissolve your LLC over a form that costs nothing to submit.

The cheapest biennial states

If you're comparing low-cost states, the biennial reporters deserve mention. These states only require a filing every two years, cutting the compliance touchpoints in half.

Nebraska — Biennial report due April 1 of odd-numbered years. $25 fee.

Indiana — Biennial report due on anniversary month. $32 fee.

Alaska — Biennial report due January 2. $100 fee.

Iowa — Biennial report due April 1 of odd or even years depending on formation. $30 fee.

For a complete comparison of every state's annual compliance cost, see our full 50-state LLC compliance cost ranking for 2026.

The trap: "no annual report" never means "no obligations"

This is the point that matters more than the list itself. Every state on this page — including Missouri, New Mexico, and Ohio — still requires your LLC to maintain a registered agent with a current physical address, comply with state tax registrations and filings, obtain and renew any required business licenses, file and pay employer taxes if you have employees, and keep your entity records current with the state.

Losing your registered agent in Missouri has the same consequence as missing an annual report in Florida — administrative dissolution. Failing to register for Ohio's Commercial Activity Tax has the same consequence as ignoring Tennessee's franchise tax — back-tax assessments with penalties and interest. The filing might be different, but the risk is identical.

Business owners who choose "no annual report" states specifically to avoid compliance work are often the ones who get caught off guard, because they've confused "no report" with "no requirements." The compliance obligations are still there — they're just administered by different agencies with different names and different deadlines.

Know what your state actually requires

Whether your state requires an annual report or not, you have obligations that must be tracked and met on time. Our state-specific compliance guides cover every requirement — reports, taxes, licenses, registered agent procedures, employer obligations, and penalties — organized by phase of business development with exact deadlines and step-by-step filing instructions.

Find your state's compliance guide here — 27 pages of every requirement for $37, including the filings that "no annual report" states still require.