Kentucky LLC or Delaware LLC?
If you run your business in Kentucky, here's what each route costs in state fees.
The short answer
For a business that operates in Kentucky, forming in Delaware costs about $2,160 more over five years in state fees alone — before paying for a registered agent in Delaware.
Form in Kentucky
Kentucky
Articles of Organization$40
Annual Report$15 / yr
Limited Liability Entity Tax (LLET)$175 / yr
Year one$215
Each year after$190
5-year total$975
Form in Delaware, register in Kentucky
Delaware
Certificate of Formation$110
Annual LLC tax payment (no separate report)$0
LLC annual tax$400 / yr
Kentucky (foreign registration)
Application for Certificate of Authority$90
Annual Report$15 / yr
Limited Liability Entity Tax (LLET)$175 / yr
Year one$775
Each year after$590
5-year total$3,135
What the fees don't show
- Forming in Delaware while operating in Kentucky means two sets of reports and two sets of deadlines, adding about $400 a year.
- You need a registered agent with a street address in Delaware. If you don't have one there, that's a paid service every year.
- Out-of-state formation makes the most sense when you raise outside investment, operate in many states, or have a specific legal reason — not as a default.
State fees only, from each state's official fee pages. Not legal or tax advice.