The cost to form an LLC for a Duluth business starts with the $155 Minnesota filing fee. Add annual fees, a registered agent, and local Duluth business taxes below.
Last updated: May 2026 · Data: MIT Living Wage Calculator, C2ER, U.S. Census, BLS, IRS, state and city sources
Minnesota charges a $155 filing fee to form an LLC, with no annual report fee (a franchise/margin tax filing may apply). Minnesota has four income tax brackets with a top rate of 9.85%, one of the highest in the nation. The state does not tax Social Security benefits for most residents.
| Cost Item | Amount | When Due |
|---|---|---|
| Minnesota Filing Fee | $155 | One-time at formation |
| State franchise / margin tax | Only above revenue threshold | Annually |
| Registered Agent Service | $49 to $300/year | Annually |
| Local Duluth Business License / Tax | Varies by industry | Annually |
| Operating Agreement | $0 to $500 | One-time (recommended) |
| EIN (Federal Tax ID) | Free | One-time (IRS.gov) |
Minnesota does not levy a local business income tax, and Duluth charges no separate city business income tax, though most businesses need a license and pay state taxes. Budget for any required license on top of the Minnesota LLC filing fee.
Duluth sits at the western tip of Lake Superior and is home to one of the busiest Great Lakes ports, with an economy spanning shipping and logistics, healthcare, higher education, aviation, and a fast-growing tourism and outdoor-recreation sector.
| Local Metric | Duluth (2026 estimate) |
|---|---|
| Metro population | 86,000 |
| County / jurisdiction | St. Louis County |
| Cost of living index (US avg = 100) | 92 |
| MIT living wage, single adult | $19.50/hour |
| MIT living wage, one earner supporting a family of four | $39.50/hour |
| Applicable minimum wage | $11.13/hour |
| Average rent, 1-bedroom | $1,050/month |
| Average rent, 2-bedroom | $1,300/month |
| Median home price | $250,000 |
| Median household income | $60,000/year |
| Combined sales tax rate | 8.875% |
| Effective property tax rate | 1.15% 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 Minnesota at $155, since LLCs are formed at the state level. You also need a registered agent (about $49 to $300/year), and any local Duluth business license or tax. Minnesota does not levy a local business income tax, and Duluth charges no separate city business income tax, though most businesses need a license and pay state taxes. Budget for any required license on top of the Minnesota LLC filing fee.
Minnesota does not levy a local business income tax, and Duluth charges no separate city business income tax, though most businesses need a license and pay state taxes. Budget for any required license on top of the Minnesota LLC filing fee.
Plan for the state franchise/margin tax if applicable, registered agent renewal (about $49/year), and any local Duluth business license or tax. The calculator above totals these for you.
LLCs are registered with the Minnesota Department of Revenue at the state level, not the city. You then comply with local Duluth 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 Duluth, forming in Minnesota is usually simplest. Forming in Delaware or Wyoming while operating in Duluth typically forces you to register as a foreign LLC in Minnesota anyway, paying fees in both states.