Wisconsin LLC Cost and Filing Fees (2026)

Q: How much does it cost to start an LLC in Wisconsin?

The Articles of Organization (Form 502) cost $130 when filed online or $170 by paper, paid to the Wisconsin Department of Financial Institutions. That is the only state fee required to create the LLC. Optional items like a seller's permit or expedited service add to the total.

Q: What is the annual cost of a Wisconsin LLC?

The main recurring state cost is the annual report filed with the DFI: $25 online or $40 by paper. Wisconsin has no separate LLC franchise tax, so most single-member and multi-member LLCs owe no additional flat state entity fee beyond the annual report.

Q: Does Wisconsin charge an LLC franchise tax?

No. Wisconsin does not impose a separate LLC franchise or privilege tax on pass-through LLCs. LLC income flows to the members and is taxed on their Wisconsin returns, unless the LLC elects to be taxed as a corporation.

Q: How much is a Wisconsin seller's permit?

The Wisconsin Business Tax Registration fee is $20 and covers a two-year period, with a $10 renewal for each later two-year period. The same $20 covers a seller's permit, use tax certificate, employer withholding, and most other Department of Revenue permits.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

A Wisconsin LLC costs $130 to form online ($170 by paper) for the Articles of Organization (Form 502) filed with the Department of Financial Institutions, plus a $25 online annual report ($40 by paper) each year. A seller's permit adds a $20 Business Tax Registration fee. Wisconsin charges no separate LLC franchise tax.

Quick Answer

Formation fee: $130 online / $170 paper (Form 502, DFI)
Annual report: $25 online / $40 paper, each year (DFI)
Seller's permit: $20 Business Tax Registration, covers two years (DOR)
Franchise tax: None on pass-through LLCs
Expedite: +$100 next-day (optional)
EIN: $0 from the IRS

The Core Cost: $130 Formation Fee

The one unavoidable state cost to create a Wisconsin LLC is the Articles of Organization fee. You file Form 502 with the Wisconsin Department of Financial Institutions (DFI). Filing online through the DFI portal costs $130; filing a paper Form 502 costs $170. This is a one-time charge that brings the LLC into existence under Wis. Stat. § 183.0201. There is no separate "publication" requirement in Wisconsin, unlike a few other states, so the formation fee is the complete cost of the filing itself.

Because online filing is both cheaper and faster, most new owners file online. The $40 gap between the $130 online fee and the $170 paper fee is a straightforward reason to file electronically through the DFI portal, which also returns your accepted articles more quickly. Wisconsin's formation fee sits in the middle of the national range - higher than a handful of low-fee states but well below the states that layer on separate publication or franchise charges. For the full step-by-step process, see how to form an LLC in Wisconsin, and for the national comparison see how much an LLC costs.

The fee is charged once, at formation, and is not refundable even if the DFI rejects a filing for a name conflict or a missing field. That makes it worth confirming your LLC name is distinguishable and your registered agent details are correct before you submit. Whether you form the LLC yourself or use a third-party service, the $130 (or $170) goes to the state either way; a service's charge, if any, is layered on top of the state fee and is set by the provider, not by Wisconsin.

Wisconsin LLC Fee Table (2026)

The table below lists the state fees a Wisconsin LLC most commonly encounters, each verified against the DFI fee schedule or the Wisconsin Department of Revenue. Amounts are effective for 2026 and are set by the state, not by any filing service.

Item	Form	Fee (2026)	Frequency
Articles of Organization	Form 502	$130 online / $170 paper	Once (formation)
Annual report	DFI annual report	$25 online / $40 paper	Every year
Amendment or restatement	DFI amendment	$40	As needed
Statement of change of registered agent	DFI statement of change	$10 online / $25 paper	As needed
Articles of conversion / merger	DFI conversion / merger	$150 each	As needed
Dissolution / termination	Form 510	$20 online / $35 paper	Once (closing)
Business Tax Registration (seller's permit)	DOR registration	$20 (then $10 renewal)	Every two years
Expedited service	DFI expedite	+$100 next-day	Optional
Federal EIN	IRS Form SS-4	$0	Once

Recurring Cost: The Annual Report

After formation, the main recurring state cost is the annual report filed with the DFI under Wis. Stat. § 183.0212. It costs $25 online and $40 by paper. The report is due at the end of the calendar quarter in which the LLC was organized - so the deadline falls on March 31, June 30, September 30, or December 31, depending on your quarter. Budgeting $25 per year keeps the LLC in good standing. Full detail on the deadline and content is in Wisconsin LLC annual report and taxes.

Over a typical five-year period, the recurring state cost of a Wisconsin LLC is modest: five annual reports at $25 each total $125 if you always file online. Filing by paper instead would raise that to $200 over the same span because of the paper surcharge. There is no separate late-filing fee schedule published as a flat dollar figure, but the real cost of missing the deadline is administrative dissolution and the reinstatement process, which is far more disruptive than the $25 report itself. Treating the quarterly deadline as a fixed calendar item is the cheapest way to keep the entity alive.

No Wisconsin LLC Franchise Tax

Unlike states such as California, Wisconsin imposes no separate LLC franchise or privilege tax. A Wisconsin LLC is a pass-through entity by default: its income flows to the members and is taxed on their Wisconsin individual income tax returns. There is no flat annual state entity tax beyond the $25 annual report. If an LLC elects to be taxed as a C corporation, it would instead pay Wisconsin corporate income and franchise tax, but that is a choice, not a default. To compare pass-through and corporate treatment, see S-corp vs LLC.

For budgeting purposes, this absence of a franchise tax is significant. In California, for example, an LLC owes an $800 minimum franchise tax every year regardless of income; Wisconsin has no equivalent flat entity tax. That means the ongoing state cost of a Wisconsin LLC that makes no taxable retail sales is essentially just the $25 annual report. The members still pay Wisconsin income tax on their share of the LLC's profit, but that is a tax on the owners' income, not a separate fee for the privilege of being an LLC. If your business has no profit in a given year, there is generally no pass-through income tax, though the $25 annual report is still due.

Registered Agent Cost

Wisconsin requires every LLC to maintain a registered agent with a Wisconsin street address, but the state does not charge a fee simply for having one. You may serve as your own agent at no cost, or hire a commercial registered agent service - those services set their own prices, which the state does not control. If you later change agents, the DFI charges $10 online ($25 by paper) for a Statement of Change of Registered Agent. The national overview is at registered agent.

Commercial registered agent services in the national market typically charge an annual subscription, but because Wisconsin does not set or cap that price, it is not a state cost and is not listed on the DFI fee schedule. If you serve as your own agent, your only registered-agent expense is the occasional $10 online change fee if you move or switch agents. Weigh the privacy benefit of a commercial agent - keeping your home address off the public record - against its recurring charge when you decide.

Seller's Permit and Tax Registration

If your LLC makes retail sales of taxable goods or services, you must complete Business Tax Registration with the Wisconsin Department of Revenue. The registration fee is $20 and covers a two-year period; each later two-year renewal costs $10. The same $20 covers a seller's permit, use tax certificate, employer withholding account, and most other DOR permits, regardless of how many locations you operate. This is separate from the DFI formation fee. See business license in Wisconsin and the national business license guide for what applies to your activity.

The two-year structure of the Business Tax Registration fee means the seller's permit is not an annual cost: you pay $20 up front, then $10 every two years to renew. Across a five-year span that totals roughly $40, a small line item relative to the sales tax you would collect and remit. The fee is flat regardless of the number of locations, so a multi-location retailer pays the same $20 as a single storefront. Businesses that make no taxable sales - many service providers, for example - can skip the seller's permit entirely, removing this cost from their budget.

Optional and Third-Party Costs

Beyond the mandatory state fees, several costs are optional. A federal EIN from the IRS is free. A 120-day name reservation is available from the DFI before you file; confirm the current reservation fee on the DFI fee schedule, as it is not always listed alongside the main filing fees. Expedited processing adds $100 for next-day handling. Optional professional help - a lawyer to draft an operating agreement, or an accountant for tax setup - is priced by the provider, not the state. None of these are required to keep the LLC in good standing.

Two other optional filings can arise as a business grows. An amendment or restatement of the Articles of Organization - for example, to change the LLC's name or management structure - costs $40 at the DFI. Articles of conversion or merger, used when restructuring the entity, cost $150 each. Neither is part of the standard startup budget, but both are worth knowing so a later change does not come as a surprise. If you eventually close the business, budget the $20 online dissolution fee (Form 510) as well; see how to dissolve an LLC in Wisconsin.

First-Year Cost Example

For a typical single-member Wisconsin LLC that files online and sells no taxable goods, the first-year state cost is the $130 formation fee plus the $25 annual report - about $155 in state fees, with a free EIN from the IRS. A retail LLC that also needs a seller's permit would add the $20 Business Tax Registration fee. These figures are the state's charges only; any registered agent service or professional fees are extra and set by the provider. Because fees change, confirm current amounts on the DFI fee schedule before you file.

Compared with the national picture, Wisconsin is a moderately priced state to run an LLC. The one-time $130 online formation fee is a mid-range figure, and the $25 annual report is on the low end for states that require a yearly report at all. The absence of a franchise tax is the single biggest cost advantage: a Wisconsin LLC avoids the flat annual entity taxes that make some states expensive to maintain. The main variable in any owner's real total is whether they hire a commercial registered agent or pay for professional help - both optional and both set outside the state fee schedule. See how much an LLC costs nationally to place these figures in context.

Frequently Asked Questions

How much does it cost to start an LLC in Wisconsin?

The Articles of Organization (Form 502) cost $130 online or $170 by paper, paid to the Wisconsin DFI. That is the only state fee to create the LLC. See how to form an LLC in Wisconsin.

What is the annual cost of a Wisconsin LLC?

The main recurring state cost is the annual report: $25 online or $40 by paper, filed with the DFI each year. Wisconsin charges no separate LLC franchise tax.

Does Wisconsin charge an LLC franchise tax?

No. Wisconsin does not impose a separate franchise or privilege tax on pass-through LLCs. LLC income is taxed on the members' Wisconsin returns unless the LLC elects corporate treatment.

How much is a Wisconsin seller's permit?

The Business Tax Registration fee is $20 and covers two years, with a $10 renewal each later two-year period. The same $20 covers a seller's permit and most other DOR permits.

Is expedited LLC filing available in Wisconsin?

Yes. The DFI offers expedited service for an additional $100 for next-day handling. Online filings are already processed quickly, so most filers do not need to pay for expedite.

Sources

Wisconsin DFI - Business Entity Fees ($130/$170 organization; $25/$40 annual report; $40 amendment; $150 conversion/merger; $10/$25 change of agent; $20/$35 dissolution; $100 expedite).
Wisconsin DFI - Online LLC Formation ($130 online fee).
Wisconsin DFI - Form 502, Articles of Organization (PDF).
Wisconsin DFI - Business Entity FAQ (annual report quarters).
Wisconsin Statutes - § 183.0201, Formation; articles of organization.
Wisconsin Statutes - § 183.0212, Annual report.
Wisconsin Statutes - Chapter 183, Uniform Limited Liability Company Law.
Wisconsin Dept. of Revenue - Business Tax Registration ($20 initial, $10 renewal, two-year period).
Wisconsin Dept. of Revenue - New Business registration.
IRS - Get an Employer Identification Number (free EIN).
IRS - Limited Liability Company (LLC) (federal default classification).
Legal Information Institute - 26 CFR § 301.7701-3 (entity classification election).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Wisconsin Department of Financial Institutions and Wisconsin Department of Revenue before acting.