How much does it cost to form an LLC in Wisconsin in 2026?

The Articles of Organization filing fee is $130 online or $170 by mail. The online path is the default unless you need to file paper for a specific reason. Add $50 to $125 per year for a commercial registered agent if you are not serving as your own. Filing online saves $40 and gets you the faster processing queue.

Does Wisconsin have an annual report for LLCs?

Yes. Wisconsin LLCs file an annual report with the Department of Financial Institutions each year. The fee is $25 online or $40 by mail, and the deadline is the end of the calendar quarter that includes the LLC's formation anniversary (Q1 filings due March 31, Q2 due June 30, Q3 due September 30, Q4 due December 31). Foreign LLCs always file by March 31 at $65 online or $80 by mail.

Does Wisconsin have a franchise tax on LLCs?

Not on pass-through LLCs. Wisconsin's 7.9% franchise/income tax under Chapter 71 applies only to corporations and to LLCs that have elected C-corp treatment with the IRS. Default-classified LLCs taxed as partnerships or disregarded entities owe no entity-level franchise tax and file no franchise return. Members pay Wisconsin individual income tax on their distributive share at the state's graduated rates.

Do Wisconsin LLCs pay state income tax?

The LLC itself does not, in the default case. Pass-through LLCs send income through to members, who report it on Wisconsin personal returns at graduated rates up to 7.65% for 2026. Multi-member LLCs file Form 3 as partnerships for information purposes; single-member LLCs are disregarded. An LLC electing C-corp treatment owes the flat 7.9% Wisconsin franchise/income tax instead.

How long does it take to form a Wisconsin LLC?

Online filings through the DFI portal typically process in 1 business day. Mail filings take about 5 business days. Wisconsin offers paid expedited tiers: $25 for next-business-day processing on paper filings, $250 for 4-hour in-person service at the Madison office, and $500 for 1-hour in-person service. Online standard is usually fast enough that expediting rarely pays off.

Does Wisconsin require an operating agreement?

No. Wis. Stat. 183.0105 under the 2023 Wisconsin Uniform LLC Law recognizes written, oral, or implied operating agreements and does not require one for LLC validity. Default statutory rules under Chapter 183 apply when no agreement is adopted. Any multi-member Wisconsin LLC should still have a written agreement to override the defaults and preserve the liability shield.

Should I form my LLC in Wisconsin instead of Wyoming or Delaware?

If you live and operate in Wisconsin, yes. The Wisconsin filing fee ($130) is higher than Wyoming's but the annual cost after year one is comparable, and you avoid the foreign-LLC registration back home. If you are a non-resident with no Wisconsin operations, Wyoming is cheaper to maintain long term. Home-state filing is the right call for most Wisconsin residents.

Why does Wisconsin handle LLC filings through DFI instead of the Secretary of State?

Wisconsin assigned business entity filings to the Department of Financial Institutions decades ago and kept it there. The Secretary of State in Wisconsin handles notary commissions, elections, and a handful of other duties, but not corporate or LLC filings. Every LLC formation, amendment, and annual report goes through DFI at dfi.wi.gov. People looking for sos.wisconsin.gov land in the wrong place, which is the most common Wisconsin filing stumble.

Wisconsin LLC: fees, filing steps, and 2026 costs

$130 Filing fee Online filing available

$255 Year 1 estimate Filing + first year tax + RA

1 day (expedited 24h) Approval Mail ~5d

$25 annual report Ongoing

Where Wisconsin fits, and where it doesn't

Good fit for Wisconsin

You live in Wisconsin and run a local business here; you want a straightforward home-state LLC without franchise tax complications; you are a small-multi-member partnership, consulting practice, or rental-holding entity; you are comfortable filing online to get the lower fee and faster turnaround; you would rather deal with one state's rules than juggle a Wyoming or Delaware formation and a foreign-LLC registration back in Wisconsin.

Skip Wisconsin when

You are a non-resident shopping for the cheapest state. Wisconsin is fine, not cheap, and the $130 online filing plus $25 annual report are reasonable but not Wyoming-level. You need expedited service on the tightest possible timeline. Wisconsin does offer $25 next-day processing and in-person tiers, so you are not out of options, but Delaware's one-hour service is a different league if that is actually what you need. You live in Illinois or Minnesota and forming next door in Wisconsin looks clever on paper; it is not, because your home state's foreign-LLC registration will catch up the moment you transact business there.

What a Wisconsin LLC actually costs

Formation filing fee Paid once at formation $130
Commercial registered agent Annual, estimate $100
Annual report fee Annual $25
Year 1 total estimate Formation plus first-year ongoing $255

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $255

Year 2 $125

Year 3 $125

How Wisconsin compares on the basics

Online filing File through state portal

Yes

Expedited processing $25 for 24h

Yes

Annual report required Separate report on top of tax

Yes

State-imposed annual tax None beyond income tax

Written operating agreement required Recommended, not statutorily required

Recommended

Newspaper publication requirement Not required in this state

State sales tax 5% state rate

How to apply for an LLC in Wisconsin

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the Wisconsin Secretary of State record. Check availability at the Wisconsin entity search.
Designate a registered agent
Every Wisconsin LLC is required to have a registered agent with a physical street address in Wisconsin. You can serve as your own agent if you live in Wisconsin, or hire a commercial service for $99 to $249/yr. See the Wisconsin registered agent guide.
File Articles of Organization, Limited Liability Company (Form DFI/CORP/502)
Filing fee is $130. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $25.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
Wisconsin does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.

Filing walkthrough

File Articles of Organization (Form DFI/CORP/502) through the Wisconsin Department of Financial Institutions at apps.dfi.wi.gov. Not sos.wisconsin.gov. Wisconsin does not run business filings through the Secretary of State, which is the single most common stumble for first-time filers. The fee is $130 online, $170 on paper. Online clears in 1 business day. Mail takes about 5 business days. Need it faster? DFI offers $25 next-day service for paper filings, $250 for 4-hour in-person, and $500 for 1-hour in-person at the Madison office.

Every Wisconsin LLC needs a registered agent with a Wisconsin street address. You can be your own if you live in the state; commercial agents run $50 to $125 per year. The form is short. It asks for name, registered agent, management structure, and organizer signature. The $40 paper surcharge is avoidable by filing online. Pay the $130, save the 40, move on.

Check name availability File online Wisconsin formation guidance

How Wisconsin taxes an LLC

Wisconsin does not impose a franchise tax on default-classified LLCs. Chapter 71 Subchapter IV of the statutes uses 'franchise tax' and 'corporate income tax' interchangeably at a flat 7.9% rate, but the tax applies only to corporations and to LLCs that elect C-corp treatment federally. A pass-through LLC taxed as a partnership or disregarded entity owes no entity-level Wisconsin tax and files no franchise return.

Pass-through members report their share of LLC income on Wisconsin individual returns at the state's graduated rates for 2026 (3.50%, 4.40%, 5.30%, 7.65%). Multi-member LLCs file Form 3 as partnerships; single-member LLCs are disregarded by default. Statewide sales and use tax is 5.0%, with most counties adding a 0.5% county tax and a handful of localities tacking on a premier resort tax, bringing combined rates up to around 5.6%.

For an LLC that does not elect C-corp treatment, the Wisconsin tax picture is unusually quiet. No entity-level minimum. No LLET-style surcharge. Members pay on their distributive share at the personal rate and the LLC itself files an informational return.

Ongoing compliance and costs after year one

Budget $25 per year for the annual report if you file online, $40 if you file by mail, plus $50 to $125 for a commercial registered agent if you are not serving as your own. That is roughly $75 to $150 per year in state-facing cost for a home-state Wisconsin LLC, which is competitive without trying to be. No franchise tax on pass-through LLCs, no LLET, no publication requirement, no separate entity-level minimum tax.

The annual report deadline is different from most states. Wisconsin uses an anniversary-quarter schedule: an LLC formed in February files by March 31 (end of Q1) every year, a June-formed LLC files by June 30, and so on. Foreign LLCs always file by March 31 at $65 online or $80 on paper. Miss the deadline and DFI charges late penalties; let it lapse and the LLC is subject to administrative dissolution.

State agencies that handle Wisconsin LLCs

Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services

Website: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Default.aspx
Phone: (608) 261-7577
Email: DFICorporations@dfi.wisconsin.gov
Mail: Department of Financial Institutions, Division of Corporate and Consumer Services, P.O. Box 93348, Milwaukee, WI 53293-0348
Office: 4822 Madison Yards Way, North Tower, Madison, WI 53705
Hours: 7:45 AM to 4:30 PM Central, Monday to Friday

Wisconsin Department of Revenue

Website: www.revenue.wi.gov
Phone: (608) 266-2776
Mail: Wisconsin Department of Revenue, P.O. Box 268, Madison, WI 53790-0001
Office: 2135 Rimrock Road, Madison, WI 53713
Hours: 7:45 AM to 4:30 PM Central, Monday to Friday

Frequently Asked Questions

How much does it cost to form an LLC in Wisconsin in 2026?

The Articles of Organization filing fee is $130 online or $170 by mail. The online path is the default unless you need to file paper for a specific reason. Add $50 to $125 per year for a commercial registered agent if you are not serving as your own. Filing online saves $40 and gets you the faster processing queue.
Does Wisconsin have an annual report for LLCs?

Yes. Wisconsin LLCs file an annual report with the Department of Financial Institutions each year. The fee is $25 online or $40 by mail, and the deadline is the end of the calendar quarter that includes the LLC's formation anniversary (Q1 filings due March 31, Q2 due June 30, Q3 due September 30, Q4 due December 31). Foreign LLCs always file by March 31 at $65 online or $80 by mail.
Does Wisconsin have a franchise tax on LLCs?

Not on pass-through LLCs. Wisconsin's 7.9% franchise/income tax under Chapter 71 applies only to corporations and to LLCs that have elected C-corp treatment with the IRS. Default-classified LLCs taxed as partnerships or disregarded entities owe no entity-level franchise tax and file no franchise return. Members pay Wisconsin individual income tax on their distributive share at the state's graduated rates.
Do Wisconsin LLCs pay state income tax?

The LLC itself does not, in the default case. Pass-through LLCs send income through to members, who report it on Wisconsin personal returns at graduated rates up to 7.65% for 2026. Multi-member LLCs file Form 3 as partnerships for information purposes; single-member LLCs are disregarded. An LLC electing C-corp treatment owes the flat 7.9% Wisconsin franchise/income tax instead.
How long does it take to form a Wisconsin LLC?

Online filings through the DFI portal typically process in 1 business day. Mail filings take about 5 business days. Wisconsin offers paid expedited tiers: $25 for next-business-day processing on paper filings, $250 for 4-hour in-person service at the Madison office, and $500 for 1-hour in-person service. Online standard is usually fast enough that expediting rarely pays off.
Does Wisconsin require an operating agreement?

No. Wis. Stat. 183.0105 under the 2023 Wisconsin Uniform LLC Law recognizes written, oral, or implied operating agreements and does not require one for LLC validity. Default statutory rules under Chapter 183 apply when no agreement is adopted. Any multi-member Wisconsin LLC should still have a written agreement to override the defaults and preserve the liability shield.
Should I form my LLC in Wisconsin instead of Wyoming or Delaware?

If you live and operate in Wisconsin, yes. The Wisconsin filing fee ($130) is higher than Wyoming's but the annual cost after year one is comparable, and you avoid the foreign-LLC registration back home. If you are a non-resident with no Wisconsin operations, Wyoming is cheaper to maintain long term. Home-state filing is the right call for most Wisconsin residents.
Why does Wisconsin handle LLC filings through DFI instead of the Secretary of State?

Wisconsin assigned business entity filings to the Department of Financial Institutions decades ago and kept it there. The Secretary of State in Wisconsin handles notary commissions, elections, and a handful of other duties, but not corporate or LLC filings. Every LLC formation, amendment, and annual report goes through DFI at dfi.wi.gov. People looking for sos.wisconsin.gov land in the wrong place, which is the most common Wisconsin filing stumble.
How do I apply for an LLC in Wisconsin?

Apply for an LLC in Wisconsin by filing Articles of Organization, Limited Liability Company (Form DFI/CORP/502) with Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services. The filing fee is $130. Online filing is available through the state portal. Approval typically takes 1 business day online. Mail filings take about 5 business days. Before filing, pick a registered agent (see the Wisconsin registered agent guide) and confirm your business name is available using the state's entity search.

Compare Wisconsin to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against Wisconsin.

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Wisconsin vs Louisiana

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Wisconsin vs Pennsylvania

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Wisconsin vs Rhode Island

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Wisconsin vs Utah

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Sources

Filing fee: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
Wisconsin DFI Corporation Fee Schedule: Articles of Organization $170 paper, $130 online. Online fee recorded as the default filingFee. Authority: Wis. Stat. 183.0114.
Expedited filing: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
Wisconsin DFI expedited service: $25 for next business day processing (paper filings), $250 for 4-hour in-person, $500 for 1-hour in-person. Online filings are typically processed within one business day without extra expedite fee; $25 next-day tier recorded.
Annual report fee: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
Wisconsin domestic LLC annual report: $25 online, $40 by mail. Foreign LLC annual report: $65 online, $80 by mail. Online fee recorded. Authority: Wis. Stat. 183.0212 (2023 WULLCL) for reporting requirement, DFI fee schedule for fee amounts.
Franchise tax: www.revenue.wi.gov/Pages/FAQS/ise-crpginfo.aspx · verified April 21, 2026
Wisconsin DOR Corporation Income/Franchise Tax FAQ: corporations and LLCs treated as corporations pay franchise or income tax at 7.9%. Standard LLCs (partnerships or disregarded entities) are not subject to the entity-level franchise tax. There is no flat minimum LLC tax in Wisconsin.
Corporate income tax rate: www.revenue.wi.gov/Pages/FAQS/ise-crpginfo.aspx · verified April 21, 2026
Wisconsin corporate franchise/income tax rate is a flat 7.9% under Wis. Stat. 71.27. Applies to C corps and LLCs taxed as C corps.
Sales tax rate: www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx · verified April 21, 2026
Wisconsin statewide sales and use tax is 5%. County tax adds 0.5% in most counties; premier resort area taxes apply in a few localities. Statewide base rate recorded here.
Foreign LLC registration fee: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
Wisconsin DFI fee schedule: Foreign LLC Application for Certificate of Registration $100. Authority: Wis. Stat. 183.1002.
Operating agreement requirement: docs.legis.wisconsin.gov/statutes/statutes/183/i/0105 · verified April 21, 2026
Wis. Stat. 183.0105 (Wisconsin Uniform Limited Liability Company Law, effective Jan. 1, 2023): operating agreement may be oral, written, implied, or a combination. Not required for LLC validity. Default statutory rules under Chapter 183 apply when no operating agreement is adopted.
Publication requirement: docs.legis.wisconsin.gov/statutes/statutes/183 · verified April 21, 2026
Wisconsin Chapter 183 contains no publication or newspaper notice requirement for LLC formation.
Business name search: www.wdfi.org/apps/CorpSearch/Search.aspx · verified April 21, 2026
Wisconsin DFI CorpSearch. Used to confirm name availability before filing Form 502.

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