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LLC Filing Fees in Kentucky

In Kentucky, articles of organization cost $40 to file, the annual report costs $15, and LLCs owe the limited liability entity tax, with a minimum of $175 a year.

Last checked . General information, not legal advice.

Kentucky at a glance

Formation filing fee
$40
Annual or biennial report fee
$15
Veteran-owned businesses organized after August 1, 2018 are exempt from the fee for their first four years.
Report frequency
Every year
Due between January 1 and June 30 of each year after the year the LLC was formed.
Annual LLC or franchise tax
Yes, limited liability entity tax
Annual tax on LLCs doing business in Kentucky, at least $175, based on gross receipts or gross profits.

Sources

Last checked

The rules in Kentucky

How much does it cost to form an LLC in Kentucky?

Formation filing fee in Kentucky: $40.

How much is the LLC annual report fee in Kentucky?

Annual or biennial report fee in Kentucky: $15. Veteran-owned businesses organized after August 1, 2018 are exempt from the fee for their first four years.

How often must an LLC file a report in Kentucky?

Report frequency in Kentucky: Every year. Due between January 1 and June 30 of each year after the year the LLC was formed.

Does Kentucky charge an annual LLC tax or franchise tax?

Yes, limited liability entity tax. Annual LLC or franchise tax in Kentucky: yes, limited liability entity tax. Annual tax on LLCs doing business in Kentucky, at least $175, based on gross receipts or gross profits.

Where do the Kentucky LLC filing fees come from?

The rules above come from KRS 275.055, KRS 14A.2-060, KRS 14A.6-010 and KRS 141.0401. Each source is linked on this page. We last checked them in October 2026.

Good to know

KRS 141.0401 was amended by 2026 Ky. Acts ch. 161, effective July 15, 2026; the amended text still sets a minimum limited liability entity tax of $175.

What this means in practice

Filing fees are often set in a state fee schedule and can change. Check the secretary of state's current fee schedule before you file, and expect extra charges for optional services such as expedited processing, certified copies, or name reservations.

Missing a required report or tax payment can lead to late fees and, after a period, administrative dissolution or loss of good standing. Put the due date on a calendar from the day the LLC is formed, since the first report may be due within the first year.

An LLC formed in one state that does business in another state may need to register there as a foreign LLC. That registration usually carries its own filing fee and its own report obligations in the second state.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.