Kentucky LLC Cost (2026)

See Kentucky LLC costs in 2026, including state filing fees, recurring fees, registered agent, EIN, taxes, licenses, and common add-on costs.

LLC Route Editorial Team

Reviewed against official state and federal resources.

Updated July 28, 2026

Educational guide, not legal or tax advice.

Kentucky LLC cost is low at formation but not just a $40 filing. The Kentucky Secretary of State lists domestic LLC Articles of Organization at $40 and the annual report at $15. Kentucky Department of Revenue also imposes Limited Liability Entity Tax, commonly called LLET, on most limited-liability businesses doing business in Kentucky, with a $175 minimum unless an exemption applies.

Educational note: This guide is for general informational purposes only. It is not legal, tax, accounting, or financial advice. Confirm current requirements with Kentucky Secretary of State, Kentucky Department of Revenue, Kentucky Business One Stop, local agencies, IRS, and qualified professionals.

Most people need this first

If you are trying to decide…	Short answer
What is the Kentucky LLC filing fee?	$40
Annual report fee	$15 every year
Annual report window	January 1 through June 30
LLET minimum	$175 for many Kentucky LLCs unless exempt
Is a registered agent required?	Yes
Name reservation fee	$15 for 120 days
Assumed name certificate	$20
Is EIN included?	No. EIN is separate and free from IRS

For many Kentucky LLCs, the practical order is:

Search name -> choose registered agent -> file Articles of Organization -> create operating agreement -> get EIN if needed -> register through Kentucky Business One Stop if tax accounts apply -> check local and industry licenses -> file the $15 annual report by June 30 -> handle Kentucky tax returns and LLET

Kentucky LLC cost at a glance

Cost or requirement	Amount	What to know
Articles of Organization	$40	Main formation filing
Annual report	$15 every year	Due January 1 through June 30
Minimum LLET	$175	Separate Kentucky tax for many limited-liability entities
Name reservation or renewal	$15	Optional, 120 days
Registered agent change	$10	Secretary of State filing fee
Assumed name certificate	$20	If using a different public name
EIN	$0	Free directly from IRS
Local or industry licenses	Varies	Depends on city, county, and activity

Formation filing cost

Kentucky Secretary of State lists domestic LLC Articles of Organization at $40. This creates the LLC, but it does not include:

Registered agent service
EIN filing help from a private company
Kentucky tax registration
Sales and use tax account
Employer withholding account
Kentucky Limited Liability Entity Tax filing
City, county, zoning, professional, or industry licenses
Formation-company service packages

Annual report cost

Kentucky LLCs file an annual report every year. The report fee is $15. Kentucky Business One Stop says reports are filed from January 1 through June 30.

Missing the report by June 30 puts the entity in bad standing. Kentucky says a 60-day notice is mailed July 1, and failure to file by August 31 can lead to administrative dissolution or revocation.

LLET cost

Kentucky’s LLET is a separate tax item. The Department of Revenue says Kentucky imposes this tax on businesses protected from liability, including LLCs, unless exempt. If total gross receipts or total gross profits are $3 million or less, the business generally pays the $175 minimum LLET.

This is why the cheapest Kentucky LLC year should not be read as only $15 after formation.

Cost FAQ

How much does it cost to start a Kentucky LLC?

The Secretary of State Articles of Organization filing fee is $40.

Is Kentucky annual report only $15?

The Secretary of State annual report is $15, but tax obligations are separate. Many Kentucky LLCs also need to plan for at least the $175 minimum LLET.

Does every Kentucky LLC owe LLET?

Kentucky DOR says LLET applies to businesses protected from liability, including LLCs, unless exempt. Confirm your specific facts with a tax professional.

Does the $40 filing include tax registration?

No. Kentucky tax registration and licenses are separate from the LLC filing.

Official resources

TimeSee Kentucky LLC processing time factors in 2026, including online filing, paper filing, name issues, registered agent mistakes, EIN timing, and next steps.NameLearn how to search a Kentucky LLC name in 2026, check distinguishability, avoid name rejection, and separate legal names from DBAs, domains, and trademarks.Registered AgentUnderstand Kentucky registered agent rules for LLCs in 2026, including who can serve, address requirements, privacy tradeoffs, and when to use a service.ArticlesLearn how to file the Kentucky LLC formation document in 2026, what information to prepare, what the filing fee covers, and what to do after approval.AgreementLearn what a Kentucky LLC operating agreement should cover in 2026, why banks and partners ask for it, and how it supports ownership and management.EINLearn when a Kentucky LLC needs an EIN in 2026, how to apply through the IRS for free, and how EIN timing affects banking, payroll, and tax accounts.

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