Filing fee: $35 · Agency: Montana Secretary of State
Processing time: 5 business days; 1-business-day expedite available for an extra fee.
Annual report: Annual report required; no filing fee.
Franchise tax: Montana does not impose a general franchise tax on LLCs. LLCs are typically treated as pass-through entities for tax purposes. A corporate license tax with a $50 minimum applies only to C corporations or LLCs that elect corporate tax status.
Notes: Montana has no general sales tax, and its laws keep LLC owner information confidential. New LLC filings are primarily submitted online.