Kentucky LLC
How to Start an LLC in Kentucky
A practical overview of the filing cost, formation process, annual requirements, and topics to review before forming an LLC in Kentucky.
Start here if you are deciding on a Kentucky LLC
Kentucky looks cheap at formation with a $40 LLC filing and a $15 annual report, but owners should not ignore Kentucky LLET: many liability-protected businesses doing business in Kentucky need to plan for at least the $175 minimum tax unless exempt. The practical checklist is registered agent accuracy, annual report filing from January 1 through June 30, One Stop tax registration when required, employer accounts, and local or occupational licenses.
Kentucky LLC at a glance
- Formation filing fee
- $40
- Annual / recurring fee
- $15 annual report + $175 minimum LLET
- Registered agent
- Required
- EIN application
- $0
Initial state filing fee in the 2026 comparison data.
State-level recurring cost listed in the 2026 comparison data.
Most LLCs need a registered agent or equivalent official contact.
When requested directly from the IRS.
Complete guide available
Kentucky LLC cost guide
See Kentucky LLC costs in 2026, including state filing fees, recurring fees, registered agent, EIN, taxes, licenses, and common add-on costs.
How to form a Kentucky LLC
- 1
Choose and check a business name
Check whether the name is distinguishable from existing businesses in Kentucky.
- 2
Choose a registered agent
Maintain a registered agent and registered office that meet the state's requirements.
- 3
File the formation document
Submit the Articles of Organization or equivalent formation document through the state's filing office.
- 4
Complete the post-formation basics
Create an operating agreement, apply for an EIN when needed, and check tax, license, and employer registrations.
Important considerations
- The initial filing fee is only one part of the cost. Annual reports, franchise taxes, registered-agent service, licenses, and local requirements may also apply.
- Tax registration depends on the business activity, location, employees, and tax programs that apply.
- Forming in Kentucky does not automatically eliminate registration requirements in the state where the business actually operates.
Kentucky LLC guides
Use these topic pages when you need the details behind a specific filing, tax, name, agent, or post-formation step.