LLC Taxes & FeesWI

Wisconsin LLC Costs 2026: $130 to Form + $25/yr

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CPA · Small Business Compliance Specialist

Quick Answer

Forming a Wisconsin LLC costs $130 if you file online with the Wisconsin Department of Financial Institutions (DFI), or $145 by paper ($130 base fee plus a $15 paper surcharge). Online filings are often processed same day. After formation, Wisconsin LLCs pay a $25 annual report fee, due during the calendar quarter that contains your formation anniversary — not a fixed statewide date. Wisconsin does not impose a franchise tax or separate LLC tax. LLC income passes through to members who pay Wisconsin individual income tax at graduated rates from 3.50% to 7.65%.

Key Takeaways

  • $130 Wisconsin LLC formation fee online (online at dfi.wisconsin.gov)
  • $145 formation fee if filing by paper ($130 + $15 paper surcharge)
  • $25 annual report fee — due the quarter of your formation anniversary
  • Same-day processing available for online filings
  • No Wisconsin franchise tax or minimum LLC tax
  • Foreign LLC registration (Certificate of Registration): $100
  • Wisconsin individual income tax: 3.50%–7.65% (pass-through to members)
  • No per-month late fee; administrative dissolution if the report is 1 year overdue, $100 to reinstate
ItemCost/DetailsNotes
Articles of Organization (online)$130One-time formation fee — online filing via DFI
Articles of Organization (paper)$145One-time formation fee — $130 base + $15 paper surcharge
Annual Report (domestic LLC)$25Due during the calendar quarter of your formation anniversary
Reinstatement (after dissolution)$100Plus any overdue annual reports — no per-month late fee
Foreign LLC Registration (Certificate of Registration)$100To operate in WI as an out-of-state LLC
Foreign LLC Annual Report$65Due during the first calendar quarter (by March 31)
Registered Agent Service (optional)$100–$300/yrMarket rate for commercial registered agent
EIN (Federal)$0Free from the IRS — required for multi-member LLCs

Wisconsin LLC Formation Fee

To form a Wisconsin LLC, you file Articles of Organization with the Wisconsin Department of Financial Institutions (DFI). The state filing fee is $130 for online filing or $145 for paper filing — the $130 base fee plus a $15 surcharge the DFI adds to paper submissions that have an online option. Online filings are often processed the same day, while paper filings are slower. Filing online via dfi.wisconsin.gov is the recommended approach. For a state-by-state view of these costs, see our Wisconsin LLC compliance hub.

The Articles of Organization require your LLC's name (must include "LLC," "L.L.C.," or "Limited Liability Company"), the name and street address of your Wisconsin registered agent, the LLC's principal office address, and whether the LLC is member-managed or manager-managed.

Before filing, search the DFI's online business name database to confirm your desired name is available. Wisconsin requires your LLC name to be distinguishable from all other registered entities. Names containing regulated terms such as "bank," "insurance," or "trust" require additional approval.

Wisconsin does not require you to file an operating agreement with the DFI, but drafting one is strongly recommended — especially for multi-member LLCs. An operating agreement governs profit-sharing, voting rights, management structure, and what happens when a member leaves or the LLC dissolves.

Annual Report Fee — $25, Anniversary Quarter

Every Wisconsin LLC must file an Annual Report with the DFI and pay a $25 fee. Wisconsin uses an anniversary-based deadline, not a single statewide date: under Wis. Stat. § 183.0212, a domestic LLC must deliver its report during the calendar quarter in which the anniversary of its formation date falls. Foreign LLCs registered in Wisconsin pay $65 and file during the first calendar quarter of each year (by March 31).

Your Deadline Depends on Your Formation Date

If your LLC's effective date is in, say, August, your annual report is due during the third quarter (July–September) each year. If you formed in February, it is due in the first quarter (January–March). The DFI typically emails a reminder, but filing on time is your responsibility. You can confirm your exact due quarter by looking up your LLC in the DFI's online business records.

The Annual Report updates the DFI's records with your current registered agent, principal office address, and member/manager information. Even if nothing has changed, you must file to maintain good standing.

Wisconsin does not charge a per-month late fee on a delinquent LLC annual report. The real risk is administrative dissolution: if the report goes unfiled for one year after it was due (Wis. Stat. § 183.0708), the DFI can dissolve your LLC, stripping it of the legal authority to transact business, enter contracts, and maintain its liability shield. Reinstatement then costs $100 plus any overdue reports. The filing mechanics are covered in our Wisconsin LLC annual report guide.

Registered Agent Cost

Every Wisconsin LLC must maintain a registered agent with a physical street address in Wisconsin (no PO Boxes). If you hire a professional registered agent service, expect to pay $100–$300 per year.

You can serve as your own registered agent if you are a Wisconsin resident with a physical Wisconsin address where you are available during normal business hours. This saves the annual fee but puts your personal address in the public DFI database. See our full guide: Can I Be My Own Registered Agent in Wisconsin?

Wisconsin Taxes for LLCs

A standard Wisconsin LLC pays no franchise tax or minimum annual entity tax. LLC income passes through to members, who pay Wisconsin individual income tax at graduated rates from 3.50% to 7.65%. (An LLC that elects to be taxed as a C corporation instead owes Wisconsin's 7.9% corporate income/franchise tax.)

Tax RateSingle Filer Taxable Income (2025)
3.50%$0 – $14,680
4.40%$14,680 – $50,480
5.30%$50,480 – $323,290
7.65%Over $323,290

Note: Brackets shown are 2025 single-filer figures from the Wisconsin Department of Revenue and are adjusted annually for inflation. Married and head-of-household brackets differ.

Wisconsin Sales Tax: 5% + Local

If your LLC sells taxable goods or services, register with the Wisconsin Department of Revenue for sales tax. The statewide rate is 5%. County surtaxes typically add 0.5%, bringing most Wisconsin locations to 5.5% combined. Register before making any taxable sales.

LLCs with employees must register for Wisconsin employer withholding tax. Active LLC members also owe federal self-employment tax (15.3%) on their share of LLC earnings. Wisconsin requires an EIN for multi-member LLCs or those with employees — free from irs.gov.

Wisconsin vs. Neighboring States

StateFormation FeeAnnual FeeMax Income TaxFranchise Tax
Wisconsin$130$257.65%None
Minnesota$155$0 (free)9.85%None
Illinois$150$754.95% (flat)None
Wyoming$102$60 minNoneNone
Nevada$425$350NoneNone

Wisconsin's income tax rates are notably lower than Minnesota's — a meaningful advantage for profitable LLC owners. Illinois has a flat 4.95% rate that undercuts Wisconsin's top bracket, but higher annual fees apply. Wyoming and Nevada offer no income tax, but their higher formation/annual fees and lack of operational presence make them impractical for Wisconsin-based businesses.

For most Wisconsin-based businesses, forming locally is the simplest and most cost-effective approach. Registering in a "tax-friendly" state often also requires registering as a foreign LLC in Wisconsin ($100 + $65/year), eliminating most of the perceived tax savings.

Foreign LLC Registration Fee

If your LLC was formed in another state but conducts business in Wisconsin, you must register as a foreign LLC by filing a foreign registration statement (Certificate of Registration)with the Wisconsin DFI. The filing fee is $100. You will need a Certificate of Good Standing from your home state and must designate a Wisconsin registered agent.

After registration, foreign LLCs file an Annual Report during the first calendar quarter of each year (by March 31) at a $65 fee. See: Wisconsin Foreign LLC Registration 2026.

Total Cost Summary

Year 1 (Typical)

  • $130 — online formation fee ($145 by paper)
  • $0–$300 — registered agent (optional service)
  • $25 — Annual Report (anniversary quarter)
  • $0 — EIN from IRS (free)
  • $0 — no franchise tax

Ongoing (Each Year)

  • $25 — Annual Report (anniversary quarter)
  • $0–$300 — registered agent (if hired)
  • 3.50%–7.65% — Wisconsin income tax on your share of profit
  • $0 — no franchise tax

Wisconsin is one of the most affordable Midwest states for LLC ownership. After the one-time $130 formation fee, your annual state cost is just $25 — with no franchise tax. For Wisconsin-based businesses, the total first-year cost is typically $155–$455 depending on whether you hire a registered agent service. Ongoing annual costs run $25–$325.

Frequently Asked Questions

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

Wisconsin LLC formation costs $130 for online filing or $145 for paper filing (the $130 base fee plus a $15 paper surcharge) with the Wisconsin Department of Financial Institutions (DFI). Online filing is often processed the same day and is the preferred method for most business owners.

Does Wisconsin charge an annual fee for LLCs?

Yes. Wisconsin requires a $25 annual report for domestic LLCs. The due date is anniversary-based: you must file during the calendar quarter that contains the anniversary of your LLC's effective date. Foreign LLCs pay $65 and file during the first calendar quarter (by March 31) each year.

Does Wisconsin have a franchise tax on LLCs?

No. Wisconsin does not impose a franchise tax or minimum entity-level tax on a standard LLC. LLC income passes through to members who pay Wisconsin individual income tax at graduated rates from 3.50% to 7.65%. (An LLC taxed as a C corporation would owe the 7.9% corporate income/franchise tax instead.)

What are Wisconsin's income tax rates for LLC owners?

For 2025, Wisconsin's individual income tax rates range from 3.50% to 7.65%. Pass-through LLC income is taxed at these individual rates, which are more favorable at the top end than neighboring Minnesota (up to 9.85%).

What happens if I miss the Wisconsin LLC annual report deadline?

Wisconsin does not charge a per-month late fee for a late LLC annual report. However, if the report stays unfiled for one year after it was due, the DFI may administratively dissolve your LLC, stripping it of the legal authority to conduct business. Reinstatement costs $100 plus any overdue reports.

Official Source

For the most up-to-date information, always verify requirements with the official Wisconsin Secretary of State website:

https://www.dfi.wisconsin.gov

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

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