What an LLC Costs in Kentucky
The Kentucky LLC filing fee, the annual report fee, any state franchise or minimum tax, and other required costs, from the official state sources.
Short answer: The filing fee for Articles of Organization for a Kentucky LLC (profit, nonprofit or professional service) is $40.00. Checks are made payable to the "Kentucky State Treasurer." Ky. Secretary of State, Fees; Articles of Organization (Form KLC) filing instructions
| LLC filing fee | The filing fee for Articles of Organization for a Kentucky LLC (profit, nonprofit or professional service) is $40.00. Checks are made payable to the "Kentucky State Treasurer." The KLC instructions note that under KRS 14A.2-165 the filing fee is waived if the business is veteran-owned (at least 51% owned by one or more veterans), with supporting documents. |
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| Annual report | All entities doing business in Kentucky must file an annual report with the Secretary of State between January 1 and June 30 each year, starting the year after formation. The fee is $15. A domestic entity that does not file by June 30 is administratively dissolved; to reinstate it must file a reinstatement application, obtain letters of good standing, and pay delinquent fees (the reinstatement penalty after administrative dissolution is $100.00). |
| State franchise or minimum tax | Kentucky imposes a Limited Liability Entity Tax (LLET) on businesses protected from liability by state law, including LLCs. If total gross receipts or total gross profits are $3 million or less, the company pays a $175 minimum LLET. Larger businesses compute the tax on Kentucky gross receipts (0.095%) or gross profits (0.75%), with a sliding scale between $3 million and $6 million, and pay the smaller amount. Some businesses are statutorily exempt. |
Where to get help in Kentucky
More Kentucky starting an llc & small business
- LLC Annual Report in Kentucky
- Registering a DBA (Assumed Name) in Kentucky
- All Kentucky starting an llc & small business rules
FAQ
How much does it cost to form an LLC in Kentucky?
The filing fee for Articles of Organization for a Kentucky LLC (profit, nonprofit or professional service) is $40.00. Checks are made payable to the "Kentucky State Treasurer."
Does an LLC have to file an annual report in Kentucky?
All entities doing business in Kentucky must file an annual report with the Secretary of State between January 1 and June 30 each year, starting the year after formation. The fee is $15. A domestic entity that does not file by June 30 is administratively dissolved; to reinstate it must file a reinstatement application, obtain letters of good standing, and pay delinquent fees (the reinstatement penalty after administrative dissolution is $100.00).
What state taxes does an LLC pay in Kentucky?
Kentucky imposes a Limited Liability Entity Tax (LLET) on businesses protected from liability by state law, including LLCs. If total gross receipts or total gross profits are $3 million or less, the company pays a $175 minimum LLET. Larger businesses compute the tax on Kentucky gross receipts (0.095%) or gross profits (0.75%), with a sliding scale between $3 million and $6 million, and pay the smaller amount. Some businesses are statutorily exempt.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.