The cost to form an LLC for a Billings business starts with the $70 Montana filing fee. Add annual fees, a registered agent, and local Billings business taxes below.
Last updated: May 2026 · Data: MIT Living Wage Calculator, C2ER, U.S. Census, BLS, IRS, state and city sources
Montana charges a $70 filing fee to form an LLC and a $20 annual report each year. Montana has no sales tax, joining Alaska, Delaware, New Hampshire, and Oregon. The state simplified its income tax to two brackets in 2024. Montana also has no local option sales taxes.
| Cost Item | Amount | When Due |
|---|---|---|
| Montana Filing Fee | $70 | One-time at formation |
| Annual report | $20 | Annually |
| Registered Agent Service | $49 to $300/year | Annually |
| Local Billings Business License / Tax | Varies by industry | Annually |
| Operating Agreement | $0 to $500 | One-time (recommended) |
| EIN (Federal Tax ID) | Free | One-time (IRS.gov) |
Montana does not levy a local business income tax and has no statewide sales tax, so there is no sales tax registration. Montana charges an annual report fee for LLCs. Budget for the annual report on top of the state LLC filing fee.
Billings is the largest city in Montana and the commercial and healthcare hub of the region, with an economy built on energy and oil refining, agriculture, two major regional medical centers, and its role as a trade center for the northern Rockies and high plains.
| Local Metric | Billings (2026 estimate) |
|---|---|
| Metro population | 120,000 |
| County / jurisdiction | Yellowstone County |
| Cost of living index (US avg = 100) | 96 |
| MIT living wage, single adult | $19.50/hour |
| MIT living wage, one earner supporting a family of four | $39.50/hour |
| Applicable minimum wage | $10.55/hour |
| Average rent, 1-bedroom | $1,050/month |
| Average rent, 2-bedroom | $1,300/month |
| Median home price | $380,000 |
| Median household income | $65,000/year |
| Combined sales tax rate | 0% |
| Effective property tax rate | 0.85% of value/year |
Local figures are 2026 estimates compiled from the MIT Living Wage Calculator, the C2ER Cost of Living Index, U.S. Census and Zillow housing data, and city and county sources. Verify current figures before relying on them.
The LLC filing fee is set by Montana at $70, since LLCs are formed at the state level. Add the $20 annual report (each year), a registered agent (about $49 to $300/year), and any local Billings business license or tax. Montana does not levy a local business income tax and has no statewide sales tax, so there is no sales tax registration. Montana charges an annual report fee for LLCs. Budget for the annual report on top of the state LLC filing fee.
Montana does not levy a local business income tax and has no statewide sales tax, so there is no sales tax registration. Montana charges an annual report fee for LLCs. Budget for the annual report on top of the state LLC filing fee.
Plan for the $20 annual report, registered agent renewal (about $49/year), and any local Billings business license or tax. The calculator above totals these for you.
LLCs are registered with the Montana Department of Revenue at the state level, not the city. You then comply with local Billings requirements such as a business license, zoning, and any city business tax. There is no separate city-level LLC filing.
If your business actually operates in Billings, forming in Montana is usually simplest. Forming in Delaware or Wyoming while operating in Billings typically forces you to register as a foreign LLC in Montana anyway, paying fees in both states.