Kentucky annual report
Kentucky LLCs file a Annual Report every year for $15. Due: Between January 1 and June 30 each year.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual Report | $15 | annual | Between January 1 and June 30 each year | No late fee; entities that miss June 30 are administratively dissolved (foreign entities have authority revoked). Reinstatement fee $100 plus delinquent reports. |
| Corporation | Annual Report | $15 | annual | Between January 1 and June 30 each year | No late fee; entities that miss June 30 are administratively dissolved (foreign entities have authority revoked). Reinstatement fee $100 plus delinquent reports. |
| Nonprofit | Annual Report | $15 | annual | Between January 1 and June 30 each year | Administrative dissolution if not filed by June 30; nonprofit reinstatement fee $100. |
When the first one is due
- LLC: Between January 1 and June 30 of the year after formation
- Corporation: Between January 1 and June 30 of the year after formation
- Nonprofit: Between January 1 and June 30 of the year after formation
Taxes due on their own schedule
- Limited Liability Entity Tax (LLET) (LLC, Corporation): $175 — $175 minimum when Kentucky gross receipts or gross profits are $3M or less; phased rates above that. Applies to corporations and LLCs, including single-member LLCs owned by individuals (Form 725).
Checked 2026-10-20. Confirm on the Kentucky Secretary of State, Division of Business Filings site before filing.