---
title: "East Coast LLC Cost by State, Annual Report, MA Corporate Excise ($456/$500), DC 8.25% D-30 Franchise Tax & LLC Insurance Guide (2026)"
canonical_url: "https://eastcorpcapital.com/llc-cost-by-state-florida-sunbiz-massachusetts-corporate-excise-dc-franchise-insurance-2026/"
publisher: "East Corp Capital (https://eastcorpcapital.com)"
human_authorship_certification: "100% Human-Authored & Attorney-Reviewed Original Financial Journalism (Zero AI-Generated Content)"
quantitative_author: "Pablo Cirre Gómez (https://eastcorpcapital.com/author/pablo-cirre-gomez/)"
statutory_legal_reviewer: "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. — Practicing Attorney ICAM Bar No. 68.400 (https://eastcorpcapital.com/author/enrique-zarza/)"
date_published: "2026-10-26"
date_modified: "2026-10-26"
license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)"
recommended_citation: "East Corp Capital (2026). East Coast LLC Cost by State, Annual Report, MA Corporate Excise ($456/$500), DC 8.25% D-30 Franchise Tax & LLC Insurance Guide (2026). 100% human-authored quantitative model by Pablo Cirre Gómez; statutory & legal compliance review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). Retrieved from https://eastcorpcapital.com/llc-cost-by-state-florida-sunbiz-massachusetts-corporate-excise-dc-franchise-insurance-2026/"
---

# East Coast LLC Cost by State, Annual Report, MA Corporate Excise ($456/$500), DC 8.25% D-30 Franchise Tax & LLC Insurance Guide (2026)

> **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/llc-cost-by-state-florida-sunbiz-massachusetts-corporate-excise-dc-franchise-insurance-2026/). **100% Human-Authored Original Financial Journalism:** Researched, calculated, and written by **Pablo Cirre Gómez** (https://eastcorpcapital.com/author/pablo-cirre-gomez/). Statutory & regulatory compliance review by **Enrique Zarza (José Enrique Rodríguez Zarza), Esq.**, Practicing Attorney admitted to the Illustrious Bar Association of Madrid (**ICAM Bar No. 68.400**, https://eastcorpcapital.com/author/enrique-zarza/). Licensed under CC BY 4.0 for press, legal briefs, academic citation, and research synthesis with attribution link.

A complete 16-state East Coast comparative audit of LLC formation costs, mandatory annual report fees, hidden corporate/unincorporated franchise excise taxes (including Florida Sunbiz $138.75/yr, Massachusetts $500 LLC / $456 minimum 8.0% Corporate Excise, and Washington D.C.’s 8.25% Form D-30 Unincorporated Business Franchise Tax), and 2026 LLC General Liability & E&O insurance benchmarks.

	
		16-State Entity & Insurance Audit · FL Sunbiz ($138.75) · MA Corporate Excise ($456/$500) · DC D-30 (8.25%) · DE ($300) & LLC General Liability · [FL · MA · DE · DC · NY · NJ]

		

### East Coast LLC Cost, Annual Report, MA/DC Corporate Excise & Business Insurance Calculator (2026)

		Compares 1-Year and 5-Year LLC & Corporate formation fees, mandatory annual report fees, state corporate/unincorporated franchise excise taxes (Florida Sunbiz $125 + $138.75/yr, Massachusetts $500 LLC / $456 min 8% Corporate Excise, Washington DC 8.25% Form D-30 Unincorporated Franchise Tax, Delaware $300, NC $200, GA $50), and LLC General Liability + Professional E&O Insurance costs.

					
				1-Click Benchmarks:
									Florida Sunbiz LLC ($350k Revenue · General Liability Insurance)
									Massachusetts LLC / Corp ($600k Revenue · $500 Report / 8% Excise)
									Washington DC LLC / Landlord ($450k Revenue · 8.25% Form D-30 Tax)
									Delaware Holding LLC ($300 Annual Tax · Low Risk)
							

		
					
				Projected Annual LLC / Business Gross Revenue ($)

				Primary East Coast State of Formation / OperationFlorida (Sunbiz $125 Filing + $138.75 Annual Report · $400 Late Fee after May 1)Massachusetts ($500 Articles + $500 Annual Report / $456 Min Corporate Excise)Washington, D.C. ($99 Filing + $300 Biennial + 8.25% Form D-30 Unincorporated Tax)Delaware ($110 Filing + $300 Flat Annual LLC Tax Due June 1)New York ($200 Filing + § 206 Publication + $9–$4,500 IT-204-LL Fee)North Carolina ($125 + $200/yr) · Georgia ($100 + $50/yr) · Pennsylvania ($125)

				LLC Business Insurance Package (General Liability / E&O)Standard General Liability + BOP ($1M/$2M Coverage — ~$1,150/yr)Professional Consulting / Tech / Real Estate (GL + E&O + Cyber — ~$2,400/yr)Passive Holding LLC / Minimal General Liability (~$600/yr)

			

		
		

		
			**Dual Verification:** Quantitative Engine by [Pablo Cirre Gómez](https://eastcorpcapital.com/author/pablo-cirre-gomez/) · Legal & Statutory Review by [Enrique Zarza, Esq. (ICAM 68.400)](https://eastcorpcapital.com/author/enrique-zarza/) · 2026 IRS, NYS DTF, NJ Treasury & Fed Parameters.
			
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## East Coast LLC Filing & Annual Report Fees by State (2026 Master Comparison)

While forming an LLC takes less than 15 minutes online, the **5-year recurring statutory cost** varies by more than 10x across the Atlantic corridor: 

- **Florida (Sunbiz — Division of Corporations):** **$125** initial filing ($100 Articles + $25 Registered Agent) plus **$138.75 Annual Report due strictly by May 1 each year**. Missing the May 1 deadline triggers a mandatory, non-waivable **$400 statutory late fee ($538.75 total)** under Fla. Stat. § 605.0212.

- **Massachusetts (Secretary of the Commonwealth):** The highest annual LLC fee on the East Coast at **$500 initial filing + $500 every year** on the anniversary date.

- **Delaware (Division of Corporations):** **$110** initial Certificate of Formation + a flat **$300 Annual LLC Tax due June 1** (zero annual report required for LLCs).

- **New York (Department of State & DTF):** **$200** Articles of Organization + mandatory **§ 206 6-week newspaper publication ($150 Albany workaround to $1,400 NYC direct)** + **$9 Biennial Statement** + annual **Form IT-204-LL Filing Fee ($25 to $4,500 based on NY gross receipts)**.

## Massachusetts Corporate Excise Tax (M.G.L. c. 63 § 39 — 8.0% Income + $2.60/$1,000 Property/Net Worth, $456 Minimum)

In Massachusetts, C-Corporations and S-Corporations with gross receipts ≥ $6,000,000 are subject to the **Massachusetts Corporate Excise Tax (Form 355 / 355S)**, which combines two prongs: (1) **8.00% on net income apportioned to Massachusetts** (or 1.93%–2.90% for S-Corps between $6M and $9M+ receipts), plus (2) **$2.60 per $1,000 (0.26%)** on taxable Massachusetts tangible property or net worth, subject to a statutory **$456 minimum excise tax**.

## The Washington, D.C. 8.25% Unincorporated Business Franchise Tax Trap (Form D-30)

Unlike virtually every other state where a Single-Member LLC or rental property LLC is a pure pass-through entity, the District of Columbia imposes an entity-level **8.25% Unincorporated Business Franchise Tax (Form D-30)** on any LLC, partnership, or sole proprietor (including D.C. residential/commercial landlords!) with gross receipts exceeding **$12,000** in D.C., after a 30% reasonable salary allowance and a $5,000 exemption (minimum tax: **$250 up to $1M gross receipts; $1,000 above $1M**).

## How Much Does LLC Business Insurance Cost in 2026? (General Liability, BOP & Professional E&O)

Across the East Coast, a standard **$1,000,000 / $2,000,000 Commercial General Liability (CGL)** policy for a low-to-moderate risk LLC averages **$550 to $950 per year ($46–$79/month)**; bundling commercial property coverage into a **Business Owner’s Policy (BOP)** averages **$1,050 to $1,500/year**; and adding **Professional Liability (Errors & Omissions / E&O)** for consultants, CPAs, attorneys, or software agencies brings total annual coverage to **$1,800 to $2,800/year**—all 100% deductible as an ordinary and necessary business expense under **IRC § 162**.

## Interactive 2026 Statutory Model & CPA Verification Checklist

Use the interactive simulator embedded above—or open the standalone [**East Coast LLC Cost by State, Annual Report, MA Corporate Excise ($456/$500), DC 8.25% D-30 Franchise Tax & LLC Insurance Guide (2026) Simulator →**](https://eastcorpcapital.com/calculators/east-coast-llc-annual-fee-excise-insurance/)—to model your exact 2026 dollar figures, compare pre-loaded East Coast presets, and email or export a CSV/PDF worksheet for your CPA or real estate attorney.