Tennessee LLC Cost (2026)
See Tennessee 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.
Tennessee LLC formation and annual report fees are based on the number of members: $50 per member, with a $300 minimum and $3,000 maximum. The state filing fee is only one part of the startup and maintenance budget because Tennessee also has franchise and excise tax, business-license, sales-tax, and local requirements.
Educational note: This guide is for general informational purposes only. It is not legal, tax, accounting, or financial advice. Confirm current requirements with Tennessee Secretary of State, Department of Revenue, local agencies, IRS, and qualified professionals.
Most people need this first
| If you are trying to decide… | Short answer |
|---|---|
| Articles of Organization | $300 minimum; $50/member; $3,000 maximum |
| Annual report | $300 minimum; $50/member; $3,000 maximum |
| Annual report deadline | First day of the fourth month after fiscal year-end |
| Calendar-year deadline | Generally April 1 |
| Registered agent required? | Yes |
| Sales and use tax account | No registration fee; required when covered activity applies |
| EIN | $0 from IRS |
| Business license | $15 license fee when required; tax rules vary |
| Local or professional licenses | Varies |
For many Tennessee LLCs, the practical order is:
Search name -> choose registered agent -> file Articles -> create operating agreement -> get EIN -> register Tennessee tax accounts -> obtain business licenses -> calendar April 1 annual report and franchise/excise tax deadlines
Tennessee LLC cost at a glance
| Cost or requirement | Amount | What to know |
|---|---|---|
| Formation filing | $50/member, $300 minimum, $3,000 maximum | Member-based state filing fee |
| Annual report | $50/member, $300 minimum, $3,000 maximum | Separate annual Secretary of State filing |
| Registered agent service | Varies | Optional paid service if the owner does not serve |
| EIN | $0 | Free directly from IRS |
| Sales and use tax account | $0 registration fee | Required for covered taxable activity |
| Minimal activity license | $15 | Generally for more than $3,000 and less than $100,000 receipts |
| Standard business license | $15 | Required at applicable business-tax thresholds |
| Franchise and excise tax | Varies | Includes a $100 minimum franchise tax |
| Local or industry licenses | Varies | County, city, and activity rules |
Formation filing cost
Tennessee charges $50 per member for LLC formation, with a $300 minimum and $3,000 maximum. An LLC with one through six members generally pays the $300 minimum. The filing creates the LLC, but it does not include an EIN, operating agreement, registered-agent subscription, tax accounts, business license, annual report, or professional permit.
Annual report cost and deadline
The annual report uses the same $50-per-member formula, with a $300 minimum and $3,000 maximum. It is due on the first day of the fourth month after the end of the LLC’s fiscal year. A calendar-year LLC is generally due April 1. A $20 fee may apply when changing the registered agent or registered office as part of the report.
Taxes and business licenses
Tennessee LLCs can be subject to franchise and excise tax. The minimum franchise tax is $100, and the excise tax is based on net earnings. Businesses with more than $3,000 in taxable receipts generally need a business license through the county clerk and, where applicable, city official. Sales and use tax registration through TNTAP has no registration fee.
Cost FAQ
How much does it cost to start a Tennessee LLC?
The state formation fee is $300 minimum and rises by member count at $50 per member, up to $3,000. Add the registered agent, taxes, licenses, and optional services.
How much is the Tennessee LLC annual report?
The annual report is $300 minimum and $50 per member, capped at $3,000.
Is the annual report due on the anniversary?
No. It is due on the first day of the fourth month after the fiscal year ends. For most calendar-year LLCs, that is April 1.
Is an EIN free?
Yes. EINs are free when requested directly from the IRS.
Official resources
- Tennessee Secretary of State filing fees
- Tennessee business tax licenses
- Tennessee sales and use tax registration
- Tennessee franchise and excise tax
- IRS EIN application
Related Tennessee LLC topics
Comments
Comments are moderated before publication.