Kentucky LLC cost

Forming a Kentucky LLC

You file Articles of Organization with the Kentucky Secretary of State, Division of Business Filings. The state fee is $40. See the official fee.

File it yourself with the state →

Every year after

• Annual Report: $15, filed every year. Due: Between January 1 and June 30 each year.
• First one: Between January 1 and June 30 of the year after formation.
• If you're late: No late fee; entities that miss June 30 are administratively dissolved (foreign entities have authority revoked). Reinstatement fee $100 plus delinquent reports..
• Official report page

State taxes that apply even to a small LLC

• Limited Liability Entity Tax (LLET): $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). source

Worth knowing

• Formation is among the cheapest in the US: $40 for an LLC, $50 minimum for a corporation.
• Annual report ($15) is due between January 1 and June 30; missing it leads to administrative dissolution.
• LLCs and corporations owe at least $175 per year in Limited Liability Entity Tax to the Department of Revenue.

Registered agent

Kentucky requires a registered agent. Must have a registered agent with a physical street address in Kentucky. You can serve as your own agent if you have a qualifying address; paid services usually charge a yearly fee.