How to Start an LLC in Tennessee: Fees, Filings and Annual Requirements
Forming an LLC in Tennessee: 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 Tennessee
- LLC filing fee
- The filing fee for Articles of Organization is $50.00 per member in existence on the date of filing, with a minimum fee of $300.00 and a maximum fee of $3,000.00. Tennessee Secretary of State, Articles of Organization Limited Liability Company (SS-4270) instructions; Business Forms and Fees
- Annual report
- LLCs file an annual report with the Secretary of State through TNCaB. The Secretary of State says the LLC annual report fee is $300 minimum up to a maximum of $3000, increasing by $50 per member for every member over 6 members, up to a maximum of $3,000. Tennessee Secretary of State, Business FAQs; Business Forms and Fees
- State franchise or minimum tax
- LLCs chartered, qualified or registered in Tennessee, or doing business there, must register for and pay franchise and excise taxes with the Department of Revenue. Tennessee Department of Revenue, Franchise & Excise Tax; Due Dates and Tax Rates
- How to file
- File Articles of Organization Limited Liability Company (Form SS-4270) with the Secretary of State's Division of Business and Charitable Organizations. Tennessee Secretary of State, SS-4270 instructions
Last verified: 2026-10-27
Forming the LLC
| LLC filing fee | The filing fee for Articles of Organization is $50.00 per member in existence on the date of filing, with a minimum fee of $300.00 and a maximum fee of $3,000.00. If the Articles prohibit the LLC from doing business in Tennessee, the fee is $300.00 regardless of the number of members. Online and in-person card or e-check payments carry a convenience fee. |
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| How to file | File Articles of Organization Limited Liability Company (Form SS-4270) with the Secretary of State's Division of Business and Charitable Organizations. You can e-file through the TNCaB online system (tncab.tnsos.gov), print the completed form and mail it with a check or money order, or file in person at the customer service counter in Nashville (cash accepted only for walk-in filings). The pages reviewed did not state a processing time. |
| Name rules and reservation | Each LLC name must contain the words "Limited Liability Company" or the abbreviation "LLC" or "L.L.C." Names containing "bank," "banks," "banking," "credit union" or "trust" need written approval from the Department of Financial Institutions, and "insurance company" needs approval from the Department of Commerce & Insurance. Using a name not distinguishable from an existing one requires a Written Consent for Use of Indistinguishable Name ($20). An Application for Name Reservation (SS-9425) costs $20. The length of a name reservation was not confirmed from an official page. |
| Registered agent | Tennessee requires all entities except general partnerships to maintain a registered agent and registered office in Tennessee at all times. A registered agent is a person or company that agrees to accept legal mail for the entity. A Statement of Change of Registered Agent/Office (SS-4534) costs $20. Being without a registered agent can lead to administrative dissolution. |
Keeping the LLC in good standing
| Annual report | LLCs file an annual report with the Secretary of State through TNCaB. The Secretary of State says the LLC annual report fee is $300 minimum up to a maximum of $3000, increasing by $50 per member for every member over 6 members, up to a maximum of $3,000. An entity that fails to file its annual report on time may be administratively dissolved; reinstatement (SS-9410) costs $70. The annual report due date was not confirmed from an official page reviewed. |
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| State franchise or minimum tax | LLCs chartered, qualified or registered in Tennessee, or doing business there, must register for and pay franchise and excise taxes with the Department of Revenue. The franchise tax is 0.25% of Tennessee net worth, with a $100 minimum that applies even if the company is inactive; the excise tax is 6.5% of Tennessee taxable income. The annual return is due on the 15th day of the fourth month following the close of the books (April 15 for calendar-year businesses). |
| DBA / assumed name | Tennessee does not recognize 'DBAs' or fictitious names; instead an entity registers an assumed name with the Secretary of State. An Application for Registration of Assumed Name (SS-4402) costs $20. The assumed name is good for 5 years and can be renewed ($20). |
Out-of-state LLCs and closing
| Registering an out-of-state LLC | An out-of-state LLC files an Application for Certificate of Authority Limited Liability Company (SS-4233) with the Secretary of State, online or by paper. The fee schedule lists it at $300, marked "Additional Fees May Apply." The per-member fee formula for foreign LLCs was not confirmed from the form instructions. |
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| Closing an LLC | A Tennessee LLC files a Notice of Dissolution (SS-4246, $20) and Articles of Termination of Existence (SS-4245, $20) with the Secretary of State. Articles of Termination by Organizers of an LLC (SS-4244) are $20, and Articles of Termination Following Administrative Dissolution (SS-4243) are $100. |
Where to get help in Tennessee
Starting an LLC & Small Business FAQ
How much does it cost to form an LLC in Tennessee?
The filing fee for Articles of Organization is $50.00 per member in existence on the date of filing, with a minimum fee of $300.00 and a maximum fee of $3,000.00. If the Articles prohibit the LLC from doing business in Tennessee, the fee is $300.00 regardless of the number of members. Online and in-person card or e-check payments carry a convenience fee.
How do you form an LLC in Tennessee?
File Articles of Organization Limited Liability Company (Form SS-4270) with the Secretary of State's Division of Business and Charitable Organizations. You can e-file through the TNCaB online system (tncab.tnsos.gov), print the completed form and mail it with a check or money order, or file in person at the customer service counter in Nashville (cash accepted only for walk-in filings).
What are the LLC name requirements in Tennessee?
Each LLC name must contain the words "Limited Liability Company" or the abbreviation "LLC" or "L.L.C." Names containing "bank," "banks," "banking," "credit union" or "trust" need written approval from the Department of Financial Institutions, and "insurance company" needs approval from the Department of Commerce & Insurance. Using a name not distinguishable from an existing one requires a Written Consent for Use of Indistinguishable Name ($20). An Application for Name Reservation (SS-9425) costs $20.
Do you need a registered agent for an LLC in Tennessee?
Tennessee requires all entities except general partnerships to maintain a registered agent and registered office in Tennessee at all times. A registered agent is a person or company that agrees to accept legal mail for the entity. A Statement of Change of Registered Agent/Office (SS-4534) costs $20. Being without a registered agent can lead to administrative dissolution.
Does an LLC have to file an annual report in Tennessee?
LLCs file an annual report with the Secretary of State through TNCaB. The Secretary of State says the LLC annual report fee is $300 minimum up to a maximum of $3000, increasing by $50 per member for every member over 6 members, up to a maximum of $3,000. An entity that fails to file its annual report on time may be administratively dissolved; reinstatement (SS-9410) costs $70.
What state taxes does an LLC pay in Tennessee?
LLCs chartered, qualified or registered in Tennessee, or doing business there, must register for and pay franchise and excise taxes with the Department of Revenue. The franchise tax is 0.25% of Tennessee net worth, with a $100 minimum that applies even if the company is inactive; the excise tax is 6.5% of Tennessee taxable income. The annual return is due on the 15th day of the fourth month following the close of the books (April 15 for calendar-year businesses).
How do you register a DBA in Tennessee?
Tennessee does not recognize 'DBAs' or fictitious names; instead an entity registers an assumed name with the Secretary of State. An Application for Registration of Assumed Name (SS-4402) costs $20. The assumed name is good for 5 years and can be renewed ($20).
How do you register a foreign LLC in Tennessee?
An out-of-state LLC files an Application for Certificate of Authority Limited Liability Company (SS-4233) with the Secretary of State, online or by paper. The fee schedule lists it at $300, marked "Additional Fees May Apply."
How do you dissolve an LLC in Tennessee?
A Tennessee LLC files a Notice of Dissolution (SS-4246, $20) and Articles of Termination of Existence (SS-4245, $20) with the Secretary of State. Articles of Termination by Organizers of an LLC (SS-4244) are $20, and Articles of Termination Following Administrative Dissolution (SS-4243) are $100.
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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.