LLC by state › Kentucky
How to Form an LLC in Kentucky (2026): Fees, Annual Report and Deadlines
Last verified 2026-06-28 · every figure is sourced below
Forming an LLC in Kentucky costs $40 to file the Articles of Organization with the Kentucky Secretary of State. Kentucky LLCs file an annual report by June 30 each year for a $15 fee. Kentucky also levies a $175 minimum entity tax, bringing the real annual cost to about $190. A registered agent is required.
| Item | Value | Official form | Source |
|---|---|---|---|
| Total cost to start (state filing) | $40.00 sum of filing_fee |
— | calculated |
| Articles of Organization fee | $40.00 | Articles of Organization (KLC) | official source |
| Name reservation (optional) | $15.00 | Name Reservation (RES) | official source |
| Foreign LLC registration (Certificate of Authority) | $90.00 | Certificate of Authorization (FBE) | official source |
| Total annual cost (state) | $190.00 sum of annual_report_fee + state_annual_tax_min |
— | calculated |
| Annual report fee | $15.00 | File annual report (online) | official source |
| State entity tax (LLET) minimum | $175.00 Kentucky Limited Liability Entity Tax (LLET): flat $175/yr minimum for entities under $3M KY receipts |
— | KY LLET (Dept. of Revenue) · KRS 141.0401 |
| Annual report deadline | June 30 each year | — | Annual report page · KRS 14A.6-010 |
| Report frequency | Annual | — | KRS 14A.6-010 |
| Reinstatement penalty (after admin dissolution) | $100.00 | File reinstatement (online) | official source |
| Registered agent required | Yes | — | KRS 14A.4-010 |
| Operating agreement required | No | — | KRS 275.003 (permitted, not required) |
| Newspaper publication required | No | — | Kentucky has no LLC newspaper-publication requirement |
| Where to file | Kentucky One Stop (onestop.ky.gov) | — | official source |
| Processing time | no guaranteed processing time published on the official fee page | — | — |
Frequently asked questions
How much does it cost to form an LLC in Kentucky?
It costs $40 to file the Articles of Organization with the Kentucky Secretary of State.
What does a Kentucky LLC cost per year?
About $190 per year in recurring state costs (the annual report fee plus any state entity or franchise tax).
Does Kentucky require an LLC annual report?
Yes. Kentucky LLCs file an annual report by June 30 each year for a $15 fee.
How much to register a foreign LLC in Kentucky?
$90 for the Application for Certificate of Authority.
Is a registered agent required for a Kentucky LLC?
Yes. Kentucky requires every LLC to maintain a registered agent.