- Filing fee
- $40
- Annual Report
- $15
- First-year gov. cost
- $40
- Publication
- Not required
The steps, in order
Pick a name Kentucky will accept
Must include an LLC designator.
Search existing Kentucky business names before you commit. Kentucky naming rules in detail.
Appoint a registered agent
Physical Kentucky street address required.
You can serve as your own agent, but your address will be public. Compare Kentucky registered agent options.
File the Articles of Organization
Submit it to the Kentucky Secretary of State, Division of Business Filings through the official filing portal and pay $40. $40 for both online and paper submissions
Processing: online Same day or 1 to 3 business days; by mail Standard processing. Expedite: No paid expedited processing option offered.
Write an operating agreement
Not legally required and not filed, but if one exists it must be kept at the business location.
Get an EIN from the IRS
An Employer Identification Number is free from IRS.gov. You'll need it for a business bank account and, if you hire, for payroll.
Stay in good standing
File the Annual Report ($15), due Between January 1 and June 30 every year. No grace period, immediate administrative dissolution if missed by June 30, $100 penalty to reinstate. Kentucky report deadlines.
Every Kentucky LLC fee
| Filing | State fee | Notes |
|---|---|---|
| Articles of Organization | $40 | $40 for both online and paper submissions |
| Annual Report | $15 | annual, Between January 1 and June 30 every year |
| Minimum state tax | $175 | Owed regardless of income |
| Name reservation (optional) | $15 | 120 days |
| Change of registered agent | $10 | |
| Amendment | $40 | |
| Certificate of good standing | $10 | |
| Application for Certificate of Authority | $90 | For LLCs formed in another state |
| Articles of Dissolution | $40 | |
| DBA / assumed name | UNCONFIRMED | UNCONFIRMED |
How Kentucky compares nationally
- Kentucky's filing fee of $40 is the 2nd lowest of 51 jurisdictions (median $104).
- Kentucky's first-year government cost of $40 is the 2nd lowest of 51 jurisdictions (median $125).
- Kentucky's yearly cost after that of $190 is the 10th highest of 51 jurisdictions (median $45).
See every state side by side in our LLC cost by state table.
File it yourself or use a service?
Filing directly with the Kentucky Secretary of State, Division of Business Filings costs $40 and nothing else, but you'll need a registered agent with a Kentucky street address, and that address goes on the public record. A formation service files for you and acts as your agent. Here's what that adds over three years, before Kentucky's own fees:
| Route | Year one with Kentucky fee | 3-year service fees |
|---|---|---|
| File yourself, be your own agent | $40 | $0 |
| Northwest | $79 | $289 |
| Bizee Basic | $40 | $298 |
Bizee vs Northwest, compared · All LLC services ranked
State taxes to plan for
Limited Liability Entity Tax (LLET) applies to all LLCs with a strict $175 minimum tax. Personal income tax flat 3.50%, corporate flat 5.00%.
What's different about Kentucky
- Incredibly low $40 formation fee offset by aggressive $175 minimum LLET.
- Absolute lack of a grace period for the June 30 annual report deadline.
- LLET applies even to single-member LLCs.
More Kentucky LLC guides
Kentucky LLC questions
How much does it cost to form an LLC in Kentucky?
The Kentucky Secretary of State, Division of Business Filings charges $40 to file the Articles of Organization. Counting mandatory first-year items, expect about $40 in government fees (Formation fee (LLET may apply depending on tax calendar)).
How long does it take to form an LLC in Kentucky?
Online: Same day or 1 to 3 business days. By mail: Standard processing. Expedited: No paid expedited processing option offered.
Does a Kentucky LLC have to file an annual report?
Yes. Kentucky requires the Annual Report, which costs $15, filed annual. Due: Between January 1 and June 30 every year. No grace period, immediate administrative dissolution if missed by June 30, $100 penalty to reinstate.
Can I be my own registered agent in Kentucky?
Yes. Physical Kentucky street address required. Your agent's address becomes public record.
Does Kentucky require publishing a notice for a new LLC?
No. Kentucky has no newspaper publication requirement for LLCs, based on our latest check.
Is an operating agreement required in Kentucky?
Not legally required and not filed, but if one exists it must be kept at the business location.
What taxes does a Kentucky LLC pay to the state?
Limited Liability Entity Tax (LLET) applies to all LLCs with a strict $175 minimum tax. Personal income tax flat 3.50%, corporate flat 5.00%.
Sources and verification
Last checked against official state sources on . States change fees with little notice, so confirm on the filing portal before you pay. How we verify.
Still being confirmed with the state: dba where, dba fee.