Filing practice

Two Minnesota entity types pay a renewal fee every year. Most pay nothing.

LLPs and out-of-state corporations carry a permanent annual filing cost that LLCs and Minnesota corporations do not — and it rarely shows up in the Delaware-versus-Minnesota comparison.

This is information, not advice

This article describes Minnesota law and filing practice in general terms. It is not legal advice about your business, and reading it does not create a lawyer-client relationship.

Minnesota’s annual renewal is free for almost everything. LLCs, business corporations, nonprofit corporations, limited partnerships, assumed names, and even out-of-state LLCs registered here all renew at no fee, provided the entity is active and in good standing.

Two exceptions carry a real, recurring cost:

  • Minnesota limited liability partnership — $135 by mail, $155 online, every year.
  • Out-of-state corporation registered to do business in Minnesota — $115 by mail, $135 online, every year.

Why the second one matters more than it looks

The standard advice to incorporate in Delaware and register to do business where you actually operate has a Minnesota-specific line item attached to it that the comparison usually omits.

A Minnesota business corporation renews for nothing. A Delaware corporation registered in Minnesota pays $115–$135 a year here — on top of Delaware’s franchise tax, on top of the registered agent Delaware requires, and on top of the $200 or $220 it costs to obtain the Minnesota certificate of authority in the first place, against $135–$155 to have simply formed here.

For a company raising institutional money, there are reasons to be in Delaware that have nothing to do with fees, and those reasons are usually decisive. For a company with two founders, no outside investors, and no plan to raise, the recurring cost buys very little.

The reinstatement side

A free filing is easy to forget precisely because no invoice arrives. Miss it and the Secretary of State dissolves, terminates, or revokes the entity. Getting it back costs $65 by mail or $85 online for an LLC or corporation, plus a late penalty of up to $40 under Minn. Stat. § 5.60.

For an LLP the reinstatement is $200 or $220. For a public benefit corporation that missed its annual benefit report, it is $540 by mail or $560 in person — the most expensive routine filing on the schedule, and the clearest argument on it for a calendar reminder.

More on the mechanics in annual renewal.

Sources

Every source below was retrieved and checked against this page on August 7, 2026.

  1. Business Filing and Certification Fee Schedule — Minnesota Secretary of State
  2. Minn. Stat. § 5.60 (late renewal penalty) — Minnesota Office of the Revisor of Statutes