Kentucky LLC cost at a glance
| Cost | Kentucky amount |
|---|---|
| Cost to form | $40 |
| Annual report | $15 |
| When it is due | 1 January to 30 June every year |
| State tax on the LLC | Limited Liability Entity Tax, $175 minimum |
| First-year state fees (minimum) | $40 |
| Yearly state fees after that (minimum) | $190 |
| Registered agent | Required. Free if you act as your own; commercial services charge a yearly fee |
| EIN from the IRS | $0 |
Fees verified October 2026 against the Kentucky Secretary of State and other official Kentucky sources listed at the end of this page.
How much does it cost to form an LLC in Kentucky?
The Kentucky Secretary of State charges $40 to file Articles of Organization, online through FastTrack or on paper. Only Montana charges less to form an LLC.
Kentucky has no paid expedite service. The Secretary of State processes most filings on the day they arrive and the rest within three business days.
Our walkthrough on how to file articles of organization in Kentucky covers the form field by field.
How much does a Kentucky LLC cost every year?
Every Kentucky LLC files a $15 annual report between 1 January and 30 June, starting the year after formation.
The report is cheap, but it is not the main recurring cost. The Limited Liability Entity Tax adds at least $175 a year, which makes Kentucky’s real yearly cost more than ten times the report fee.
What does a Kentucky LLC cost over the first three years?
The table below adds up the state fees a Kentucky LLC pays in its first three years, using the minimum amounts Kentucky charges. The second column adds the BusinessAnywhere registered agent service, which is free for the first year and $147 a year after that.
| Year | State fees only | With a registered agent service |
|---|---|---|
| Year 1 | $40 | $40 |
| Year 2 | $190 | $337 |
| Year 3 | $190 | $337 |
| Three-year total | $420 | $714 |
The $175 LLET for each tax year falls due by 15 April of the following year, so the table places the first payment in year 2.
Does Kentucky charge a franchise tax or income tax on LLCs?
Kentucky charges every LLC the Limited Liability Entity Tax (LLET), with a $175 minimum. The tax is the lesser of 0.095% of Kentucky gross receipts or 0.75% of Kentucky gross profits, and an LLC with $3 million or less of gross receipts or gross profits pays the $175 minimum.
The LLET applies to single-member LLCs too. A single-member LLC owned by an individual is disregarded for income tax, but it still files Form 725 and pays the LLET. Multi-member LLCs file Form 765. The return is due on the 15th day of the fourth month after the tax year ends: 15 April for a calendar year.
How much does a registered agent cost in Kentucky?
Every Kentucky LLC must name a registered agent with a physical street address in Kentucky. Acting as your own agent costs nothing, but your address goes on the public record and you must be available at that address during business hours. Commercial registered agent services charge a yearly fee for the same role.
The BusinessAnywhere registered agent service is free for the first year and $147 a year after that, with every document scanned to your online dashboard the day it arrives.
Our Kentucky registered agent guide explains the state rules in full.
If you are weighing the free option, read can I be my own registered agent first.
Does a Kentucky LLC need an EIN, and what does it cost?
An EIN costs nothing when you apply directly with the IRS. A Kentucky LLC needs one to hire employees, to open a business bank account and whenever it has more than one member. US residents with an SSN or ITIN apply through the IRS online EIN application and receive the number at the end of the session.
Founders outside the United States cannot use the online tool. They apply by phone, fax or post with IRS Form SS-4, and do not need an SSN to do it. The BusinessAnywhere EIN application service handles that process for $97. Our guide on how to obtain an EIN for your LLC covers both routes.
What other Kentucky LLC fees should you budget for?
These fees apply only when you need the service. They are the Kentucky state charges as of October 2026.
| Item | Fee | Notes |
|---|---|---|
| Name reservation | $15 | 120 days |
| Certificate of good standing | $10 | Certificate of Existence or Authorization |
| Certified copy | $5 for up to 5 pages, $0.50 per extra page, plus $5 to certify | |
| Amending the articles | $40 | Amendment to formation document |
| DBA (assumed or trade name) | $20 | Certificate of Assumed Name (also amendment/withdrawal/renewal $20 each) |
| Changing registered agent | $10 | Change of registered agent or office |
| Foreign LLC registration | $90 | Application for Certificate of Authority; foreign annual report $15 |
| Reinstatement after dissolution | $100 + delinquent fees | Requires good-standing letters from Department of Revenue and Division of Unemployment Insurance |
An operating agreement carries no state fee in Kentucky, and Kentucky does not collect it, but every LLC should have one to set out ownership and decision rights. BusinessAnywhere sells an operating agreement template for $97.
What happens if you miss a Kentucky LLC deadline?
Kentucky has no grace period for the annual report: an LLC that has not filed by 30 June is administratively dissolved.
Reinstatement costs $100 plus every annual report fee owed, and the LLC must also provide letters of good standing from the Kentucky Department of Revenue and the Division of Unemployment Insurance. An unpaid LLET therefore blocks reinstatement until it is paid.
If you intend to close the business, file formally instead of letting it lapse. Our guide on how to dissolve an LLC in Kentucky sets out the steps.
How does Kentucky compare with other states?
Kentucky looks cheap and is not. The $40 formation fee is the second lowest of the 50 states and DC, but the $175 minimum LLET puts its yearly cost above Ohio, Indiana and West Virginia.
| State | Formation fee | Yearly state fees (minimum) | What drives the cost |
|---|---|---|---|
| Kentucky | $40 | $190 | $40 to form, $15 report plus $175 minimum LLET |
| Tennessee LLC cost | $300 | $400 | $300 minimum to form and report, $100 minimum franchise tax |
| Ohio LLC cost | $99 | $0 | $99 to form, no annual report |
| Indiana LLC cost | $100 | $16 | $32 report every two years |
| West Virginia LLC cost | $100 | $25 | $100 to form, $25 annual report |
| Wyoming LLC cost | $100 | $60 | $60 minimum license tax, no income tax |
For all 51 jurisdictions side by side, see our full table of LLC cost by state.
How to form a Kentucky LLC for $0 plus state fees
BusinessAnywhere files your Kentucky LLC for $0 plus the $40 state fee. The filing comes with a free first year of registered agent service, so your first-year cost is the state fee and nothing else.
- Formation: $0 service fee plus the Kentucky filing fee.
- Registered agent: free for the first year, then $147 a year.
- EIN application: $97, with no SSN required for non-US founders.
- Compliance reminders: every Kentucky deadline on this page tracked in your dashboard.
- Virtual mailbox: a US street address with mail scanning, from $20 a month.
Start with our LLC formation service, or read the full guide on how to start an LLC in Kentucky first.
Kentucky LLC cost FAQs
How much does an LLC cost in Kentucky?
A Kentucky LLC costs $40 to form. After that it pays a $15 annual report and at least $175 in Limited Liability Entity Tax, $190 a year in total.
Do single-member LLCs pay the Kentucky LLET?
Yes. A single-member LLC owned by an individual is disregarded for income tax but still files Form 725 and pays the LLET, with a $175 minimum.
When is the Kentucky LLC annual report due?
Between 1 January and 30 June each year, starting the year after formation. It costs $15.
What happens if a Kentucky LLC misses its annual report?
It is administratively dissolved after 30 June. Reinstatement costs $100 plus the reports owed and requires good standing letters from the Department of Revenue and the Division of Unemployment Insurance.
When is the Kentucky LLET due?
On the 15th day of the fourth month after the tax year ends, which is 15 April for a calendar-year LLC.
How much does a Kentucky LLC cost over three years?
At the minimum, $420 in state fees: $40 to form plus two years of the $15 report and the $175 LLET. With a commercial registered agent from year two at $147 a year, the total is $714.
Sources
- Kentucky Secretary of State, business filing fees
- Kentucky Secretary of State, annual reports
- Kentucky Department of Revenue, Form 725 instructions (LLET)
- Official Kentucky source: Certificate of good standing fee
Fees change. Every figure on this page was checked against the official source in October 2026. Confirm the current amount with the Kentucky Secretary of State before you file.
