How to Start an LLC in Mississippi: Fees, Filings and Annual Requirements
Forming an LLC in Mississippi: the state filing fee, how to file, name rules, registered agent, annual report, state taxes, DBA and sales tax permit — from the official state sources.
Quick answers for Mississippi
- LLC filing fee
- The filing fee for a Certificate of Formation of a Mississippi LLC is $50. Miss. Secretary of State, Services & Fees Schedule (Limited Liability Companies)
- Annual report
- Under Mississippi law, all limited liability companies operating in Mississippi must file an Annual Report with the Secretary of State. Miss. Secretary of State, Annual Reports; Services & Fees Schedule
- State franchise or minimum tax
- For Mississippi income tax purposes, an LLC is classified the same way it is classified for federal income tax purposes: an LLC treated as a partnership files as a pass-through entity, and an LLC treated as a corporation files as a corporation for Mississippi income and franchise tax… Miss. Department of Revenue, Business Tax Frequently Asked Questions (Corporate Income and Franchise Tax)
- How to file
- A Mississippi LLC is formed by filing a Certificate of Formation with the Secretary of State. Filings are made through the Secretary of State's online business filing system after creating a user account; Miss. Secretary of State, Business FAQs; Start Your Business in Mississippi
Last verified: 2026-10-27
Forming the LLC
| LLC filing fee | The filing fee for a Certificate of Formation of a Mississippi LLC is $50. Fee from the Secretary of State's Services & Fees Schedule (revised October 2024). |
|---|---|
| How to file | A Mississippi LLC is formed by filing a Certificate of Formation with the Secretary of State. Filings are made through the Secretary of State's online business filing system after creating a user account; payment can be made online by credit card, e-check or ACH, or the form can be completed online, printed and mailed with a check. The office says paper filings take significantly longer to process than online filings. Filed or rejected documents are returned by email; some online filings are approved immediately, and those that need staff review should be returned within 24 hours of submission. |
| Name rules and reservation | A name for a Mississippi LLC can be reserved by filing an Application for Name Reservation; the fee is $25. Transferring a name reservation also costs $25. |
| Registered agent | Any individual, corporation or LLC may act as registered agent for a Mississippi company if the agent has a physical address in Mississippi. A company using a noncommercial registered agent must obtain the agent's permission before listing the agent on forms filed with the Secretary of State. A Registered Agent/Office Statement of Change costs $10, and a registered agent's change of address costs $10 per company. |
| Operating agreement | The Secretary of State says the members of an LLC should develop an operating agreement to govern the company, although one is not required by law. |
Keeping the LLC in good standing
| Annual report | Under Mississippi law, all limited liability companies operating in Mississippi must file an Annual Report with the Secretary of State. The report can be filed on or after January 1 and is due by April 15 of that year, and it must be filed online. There is no fee for the annual report of a Mississippi LLC; the annual report of a foreign LLC is $250. Failure to file the annual report may result in administrative dissolution; reinstatement of a Mississippi LLC costs $50 (foreign LLC $100). |
|---|---|
| State franchise or minimum tax | For Mississippi income tax purposes, an LLC is classified the same way it is classified for federal income tax purposes: an LLC treated as a partnership files as a pass-through entity, and an LLC treated as a corporation files as a corporation for Mississippi income and franchise tax purposes. Mississippi's franchise tax on corporations is $0.50 per $1,000 of capital employed in excess of $100,000 (or assessed property values in the state, if greater) for tax years beginning in 2026, falling to $0.25 per $1,000 for tax years beginning in 2027; the minimum franchise tax is $25. |
| Sales tax permit | All in-state businesses that have retail sales in Mississippi must register with the Mississippi Department of Revenue for a sales tax permit and number. Registration is done online through the Department's Taxpayer Access Point (TAP); a packet with the permit is mailed and the Department asks applicants to allow two weeks. There is no fee to obtain a sales tax permit. Each separate business location must be registered for its own permit, and a business may not operate before receiving its permit. |
Out-of-state LLCs and closing
| Registering an out-of-state LLC | An out-of-state LLC registers with the Secretary of State by filing an Application for Registration of Foreign LLC through the online filing system; the fee is $250. It must provide a certificate of good standing or existence from its home state dated within the last six months and a registered agent with a street address in Mississippi. The Secretary of State says registration is required if any employees will be in the state for a total of 30 days in a year, and that certain businesses, such as contractors or those doing business with state agencies, may need to register regardless of time spent in the state. |
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| Closing an LLC | A Mississippi LLC is dissolved by filing a Certificate of Dissolution with the Secretary of State; the fee is $50. A foreign LLC files a Certificate of Cancellation ($25). A Certificate of Revocation of Dissolution costs $25. |
Where to get help in Mississippi
Starting an LLC & Small Business FAQ
How much does it cost to form an LLC in Mississippi?
The filing fee for a Certificate of Formation of a Mississippi LLC is $50.
How do you form an LLC in Mississippi?
A Mississippi LLC is formed by filing a Certificate of Formation with the Secretary of State. Filings are made through the Secretary of State's online business filing system after creating a user account; payment can be made online by credit card, e-check or ACH, or the form can be completed online, printed and mailed with a check. The office says paper filings take significantly longer to process than online filings. Filed or rejected documents are returned by email; some online filings are approved immediately, and those that need staff review should be returned within 24 hours of submission.
What are the LLC name requirements in Mississippi?
A name for a Mississippi LLC can be reserved by filing an Application for Name Reservation; the fee is $25. Transferring a name reservation also costs $25.
Do you need a registered agent for an LLC in Mississippi?
Any individual, corporation or LLC may act as registered agent for a Mississippi company if the agent has a physical address in Mississippi. A company using a noncommercial registered agent must obtain the agent's permission before listing the agent on forms filed with the Secretary of State. A Registered Agent/Office Statement of Change costs $10, and a registered agent's change of address costs $10 per company.
Does an LLC have to file an annual report in Mississippi?
Under Mississippi law, all limited liability companies operating in Mississippi must file an Annual Report with the Secretary of State. The report can be filed on or after January 1 and is due by April 15 of that year, and it must be filed online. There is no fee for the annual report of a Mississippi LLC; the annual report of a foreign LLC is $250. Failure to file the annual report may result in administrative dissolution; reinstatement of a Mississippi LLC costs $50 (foreign LLC $100).
What state taxes does an LLC pay in Mississippi?
For Mississippi income tax purposes, an LLC is classified the same way it is classified for federal income tax purposes: an LLC treated as a partnership files as a pass-through entity, and an LLC treated as a corporation files as a corporation for Mississippi income and franchise tax purposes. Mississippi's franchise tax on corporations is $0.50 per $1,000 of capital employed in excess of $100,000 (or assessed property values in the state, if greater) for tax years beginning in 2026, falling to $0.25 per $1,000 for tax years beginning in 2027; the minimum franchise tax is $25.
Is an operating agreement required in Mississippi?
The Secretary of State says the members of an LLC should develop an operating agreement to govern the company, although one is not required by law.
How do you get a sales tax permit in Mississippi?
All in-state businesses that have retail sales in Mississippi must register with the Mississippi Department of Revenue for a sales tax permit and number. Registration is done online through the Department's Taxpayer Access Point (TAP); a packet with the permit is mailed and the Department asks applicants to allow two weeks. There is no fee to obtain a sales tax permit. Each separate business location must be registered for its own permit, and a business may not operate before receiving its permit.
How do you register a foreign LLC in Mississippi?
An out-of-state LLC registers with the Secretary of State by filing an Application for Registration of Foreign LLC through the online filing system; the fee is $250. It must provide a certificate of good standing or existence from its home state dated within the last six months and a registered agent with a street address in Mississippi. The Secretary of State says registration is required if any employees will be in the state for a total of 30 days in a year, and that certain businesses, such as contractors or those doing business with state agencies, may need to register regardless of time spent in the state.
How do you dissolve an LLC in Mississippi?
A Mississippi LLC is dissolved by filing a Certificate of Dissolution with the Secretary of State; the fee is $50. A foreign LLC files a Certificate of Cancellation ($25). A Certificate of Revocation of Dissolution costs $25.
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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.