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French indie studio Accidental Queens are closing and delisting their games from Steam
(www.gamingonlinux.com)
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this post was submitted on 21 Jan 2026
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(Had to look for AI on this, sorry: I am not an accountant)
for the US: Yearly franchise tax( California: 800$ min per LLC).
Annual report fees (50-300$ per state (Delaware 300$ // New York 9$).
...and also there's a percentage of the income (if it's not exactly zero, I guess)
...then, if you're not an accountant, and don't want to mess with taxes, you may want to pay someone (an accountant) that make sure your reports are correct (even if they are 0)