Indiana LLC Cost: Filing Fees Explained (2026)
An Indiana LLC costs $95 to form when you file the Articles of Organization (State Form 49459) online through INBiz, or $100 by mail, paid to the Indiana Secretary of State. The only recurring state fee is the Business Entity Report - $32 online every two years. Indiana has no separate LLC franchise tax.
Quick Answer
- Formation fee
- $95 online / $100 by mail (State Form 49459, 2026)
- Agency
- Indiana Secretary of State, filed via INBiz
- Recurring fee
- Business Entity Report - $32 online / $50 mail, every 2 years
- Sales tax permit
- Registered Retail Merchant Certificate - $25 per location
- EIN
- Free from the IRS
- Franchise tax
- None on Indiana LLCs
One-Time Cost to Form an Indiana LLC
The single required cost to create an Indiana LLC is the Articles of Organization filing fee. Filed online through INBiz, the fee is $95; a mailed paper filing of the same document (State Form 49459) is $100. That fee goes to the Indiana Secretary of State, Business Services Division, and it is the legal act that forms the LLC under the Indiana Business Flexibility Act, IC 23-18.
No other payment is required to bring the LLC into existence. Everything else - a name reservation, a commercial registered agent, an operating agreement template, or expedited copies - is optional. For the step-by-step process behind this fee, see how to form an LLC in Indiana, and for the national baseline, how much an LLC costs.
The reason the online fee is lower is structural. The $95 online fee reflects a $75 statutory base fee plus a $20 enhanced-access surcharge for using the electronic system, while a mailed paper filing carries a flat $100 statutory fee. In practice, filing online through INBiz is both cheaper and faster: online Articles of Organization are typically processed in about one business day, while a mailed filing takes roughly five business days plus mailing time. Because the fee is a one-time charge to create the entity, it does not recur - you pay it once, and the LLC exists until you dissolve it or the state administratively dissolves it. An LLC is a state-law creature under the limited liability company framework, so this filing fee is the price of the liability shield and the formal recognition it provides.
Indiana LLC Fee Table (2026)
The table below lists the state fees most Indiana LLCs encounter, each verified against the Indiana Secretary of State / INBiz fee schedule, the Indiana Department of Revenue, or the Indiana Code. Amounts are effective for 2026 and are set by the state, not by any filing service.
| Item | Form | Fee (2026) | Frequency |
|---|---|---|---|
| Articles of Organization - online | State Form 49459 | $95 | One time |
| Articles of Organization - by mail | State Form 49459 | $100 | One time |
| Business Entity Report - online | State Form 48725 | $32 | Every 2 years |
| Business Entity Report - by mail | State Form 48725 | $50 | Every 2 years |
| Registered Retail Merchant Certificate | INBiz registration | $25 per location | Auto-renews |
| Articles of Dissolution - online | State Form 49465 | $20 | One time (closing) |
| Articles of Dissolution - by mail | State Form 49465 | $30 | One time (closing) |
| Federal EIN | IRS Form SS-4 | $0 (free) | One time |
A business-name reservation is available to hold a name for 120 days before filing; confirm the current reservation fee on the INBiz fee calculator before paying, since it is not required to form the LLC.
Recurring Cost: The Business Entity Report
Unlike states with an annual report, Indiana requires a Business Entity Report only every two years, under IC 23-0.5-2-13. The report (State Form 48725) costs $32 filed online through INBiz or $50 by mail, and it is due in the LLC's anniversary month.
Because it is biennial, the average annualized state upkeep for an Indiana LLC is only about $16 per year if you file online. There is no separate registration renewal fee to the Secretary of State beyond this report. Track deadlines and the reinstatement process in the Indiana Business Entity Report guide.
This biennial structure makes Indiana less expensive to maintain than many states that charge an annual report every year. There is also no state-imposed penalty fee for a late Business Entity Report; the risk of missing it is not a monetary fine but administrative dissolution, which can force you to pay a reinstatement fee later to revive the entity. Budgeting for the report is simple: set aside $32 every second year, filed in your anniversary month. If you plan to keep the LLC for a decade, your total Secretary of State upkeep over that period is roughly five biennial reports - about $160 online - plus the original $95 formation fee. That predictability is one reason Indiana is considered an economical state in which to keep an LLC registered.
One-Time vs. Recurring Costs at a Glance
It helps to separate the costs you pay once from the costs that repeat. The one-time costs are the $95 (or $100) Articles of Organization fee and, if you sell taxable goods, the $25 Registered Retail Merchant Certificate. The recurring cost is the $32 (or $50) Business Entity Report every two years. Everything else - a commercial registered agent, an accountant, or an attorney to draft an operating agreement - is a private-market service you choose, not a state charge.
Taxes are a separate category from filing fees. A default Indiana LLC pays no entity-level state income tax; its profits are taxed on the members' individual returns. So while you should plan for income tax at Indiana's flat rate plus any county tax, that is not a "cost of the LLC" in the way a filing fee is - it is tax on the profit the business earns. Keeping these buckets separate makes it easier to compare Indiana honestly against other states and to avoid double-counting when you budget. For the underlying federal tax classification that determines how those profits are reported, the IRS explains the default rules on its LLC page.
Registered Agent Cost
Every Indiana LLC must maintain a registered agent with a physical Indiana address, as required by IC 23-0.5-4-1. This role has no state fee - you can serve as your own registered agent for free, or name a member or manager. If you prefer privacy or do not have an Indiana address, a commercial registered agent service typically charges an annual fee, but that is a private-market cost, not a state charge. See the national registered agent overview for how to decide.
Tax Registration and Sales Tax Costs
If your LLC sells taxable goods or certain services, it must register for a Registered Retail Merchant Certificate (RRMC) with the Indiana Department of Revenue. The RRMC costs $25 per business location under IC 6-2.5-8-1, and Indiana's state sales tax rate is 7%. Once you are current on returns, the RRMC renews automatically at no additional cost, per the Indiana Department of Revenue.
A federal EIN from the IRS is free. Register with the Department of Revenue through INBiz for any withholding accounts you need if you have employees. See how to get a business license in Indiana for additional permit costs that vary by industry and locality.
Does Indiana Have an LLC Franchise Tax?
No. Indiana does not impose a separate franchise tax or privilege tax on LLCs the way some states do. A default LLC is a pass-through entity, so its profits are reported on the members' individual returns and taxed at Indiana's flat individual adjusted gross income tax rate - 2.95% for 2026, scheduled to drop to 2.90% in 2027 per the Indiana Department of Revenue - plus any county income tax.
If the LLC elects corporate tax treatment, the entity may owe Indiana's corporate adjusted gross income tax, which is a different regime. Most small LLCs keep the default pass-through status. Compare the trade-offs in S-corp versus LLC.
Optional and "Hidden" Costs to Budget For
Beyond the state fees, budget for optional costs that depend on your situation: a commercial registered agent service, an attorney-drafted operating agreement, certified copies or a Certificate of Existence for a bank or lender, and any industry license. None of these are required by the Secretary of State to form the LLC. Certified-copy and certificate fees are set by the state and change periodically, so confirm the current amount on the INBiz fee calculator before ordering.
The most common avoidable cost is a late or missed Business Entity Report, which can lead to administrative dissolution and reinstatement fees. Calendaring the biennial deadline keeps your total ongoing cost to the $32 online report.
Another cost worth planning for is professional help you may want but do not strictly need. An attorney-drafted operating agreement is optional in Indiana - the state does not require you to file one - but it is often worth the private-market cost for a multi-member LLC, because it fixes ownership percentages, voting, and buy-out terms before disputes arise. Similarly, a bookkeeper or CPA is not a state requirement, but the cost of accurate sales tax and income tax filings is usually far less than the cost of penalties for getting them wrong. None of these appear on the Secretary of State fee schedule, so treat them as business expenses you scope to your own needs. If your LLC will elect S-corporation tax treatment, factor in the extra payroll and return-filing work that election creates, weighed against the self-employment tax it can save; see S-corp versus LLC for that trade-off.
Total First-Year Cost Example
For a typical single-member Indiana LLC that files online, does its own registered-agent role, and gets a free EIN, the first-year state cost is simply the $95 Articles of Organization fee. Add $25 if the business needs a Registered Retail Merchant Certificate for sales tax. The next state charge is the $32 Business Entity Report, due two years after formation. Everything else is optional and market-priced. For a side-by-side of formation costs across states, start at the how to form an LLC hub.
Frequently Asked Questions
How much does an LLC cost in Indiana?
The one-time state cost is $95 to file the Articles of Organization (State Form 49459) online through INBiz, or $100 by mail. The main recurring cost is the Business Entity Report, $32 online every two years. See how to form an Indiana LLC.
Is there an annual fee for an Indiana LLC?
No annual fee. Indiana charges a biennial Business Entity Report - $32 online or $50 by mail - due once every two years in the LLC's anniversary month.
How much is the Indiana Business Entity Report?
$32 filed online through INBiz or $50 by mail (State Form 48725). It is due every two years, not annually, under IC 23-0.5-2-13.
Does Indiana charge a franchise tax on LLCs?
No. Indiana has no separate LLC franchise tax. A default LLC is pass-through, so profits are taxed on the members' returns at Indiana's flat 2.95% individual rate for 2026, plus county tax.
What is the cheapest way to start an Indiana LLC?
File the Articles of Organization yourself online for $95, act as your own registered agent, and get a free EIN from the IRS. That keeps the one-time cost to the $95 state fee.
Related
- How much does an LLC cost? (cluster hub)
- How to form an LLC in Indiana
- Indiana registered agent requirements
- Indiana Business Entity Report and taxes
- How to get a business license in Indiana
- How to dissolve an LLC in Indiana
- How to get an EIN
Sources
- INBiz (Indiana's official business portal) - Business Filings ($95 online Articles of Organization).
- INBiz - Fee Calculator (current filing fees).
- INBiz - Taxes & Fees.
- Indiana Secretary of State - Business Forms (State Form 49459, 48725, 49465).
- Indiana Code - IC 23-0.5-2-13 (biennial Business Entity Report).
- Indiana Code - IC 23-0.5-4-1 (registered agent requirement).
- Indiana Code - Title 23, Article 18 (Indiana Business Flexibility Act - LLCs).
- Indiana Code - IC 6-2.5-8-1 (RRMC, $25 per location).
- Indiana Department of Revenue - Sales Tax (7% rate; RRMC auto-renewal).
- Indiana Department of Revenue - Rates, Fees & Penalties (2.95% individual rate for 2026).
- IRS - Get an Employer Identification Number (free EIN).
- IRS - Limited Liability Company (LLC) (federal classification).
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 Indiana Secretary of State and Indiana Department of Revenue before acting.