Kentucky LLC at a glance
An LLC in Kentucky is cheap to form ($40) and cheap to report on ($15 a year), but the state tax picture matters more than the filing fees: most LLCs file a limited liability entity tax return each year with a $175 minimum. The Secretary of State’s fee page sets out the filing fees.
| Item | Kentucky rule |
|---|---|
| Formation document | Articles of Organization |
| State filing fee | $40 |
| Where to file | Secretary of State, online through FastTrack or on paper |
| Processing | Usually the same day, up to three business days |
| Annual report | $15, filed 1 January to 30 June, starting the year after formation |
| Limited liability entity tax | $175 minimum for most LLCs with gross receipts or gross profits of $3 million or less |
| Registered agent | Required, with a Kentucky registered office |
| Name reservation (optional) | $15 for 120 days |
| Publication requirement | None listed for LLCs |
If you live or trade in Kentucky, forming here is the natural choice. If you are outside the US with no Kentucky business, the yearly LLET return adds work that some other states do not have; the LLC state fee comparison tool shows the alternatives side by side.
How to start an LLC in Kentucky
You start a Kentucky LLC by filing Articles of Organization for $40, then getting an EIN and registering with the Department of Revenue. The Secretary of State’s business filing FAQs confirm that a business "can be filed online" through FastTrack. These are the steps in order.
- Choose and check the name. Under KRS 14A.3-010, an LLC name must end with "limited liability company", "limited company", "LLC" or "LC"; "limited" may be shortened to "Ltd." and "company" to "Co." Search the business records first. A name reservation holds a name for 120 days for $15.
- Appoint a registered agent. The agent must be a Kentucky resident whose business address is the registered office, or an entity allowed to do business in Kentucky (see the registered agent section). Our registered agent service can act for you.
- File the Articles of Organization and pay $40. Under KRS 275.025, the Articles give the LLC’s name, its registered office and initial registered agent, the mailing address of its initial principal office, and whether it will be managed by managers or by its members. Our articles of organization guide explains each item.
- Sign an operating agreement. Kentucky does not ask you to file one, but it records who owns and runs the LLC and banks usually want to see it.
- Get an EIN. The EIN is free from the IRS. Owners with an SSN or ITIN apply online; others apply by fax, mail or the international phone line under the IRS EIN rules. Our EIN application service handles the no-SSN route.
- Register with the Department of Revenue. Use the Department’s business tax registration for the LLET account, sales tax if you sell taxable items, and payroll withholding if you hire.
- Diary two dates: 30 June for the annual report (from next year) and the 15th day of the 4th month after your tax year ends for the LLET return. Our compliance deadline calendar helps.
Want our filing team to handle it? We check the name, prepare and submit the Articles, and track the filing in your portal. The package includes a registered agent, a US address with mail forwarding and your EIN letter.
Kentucky LLC cost
The Kentucky LLC cost in state fees is $40 to form and $15 a year for the annual report, plus the LLET, which is $175 a year for most small LLCs. The table lists the official fees you are likely to pay.
| Fee or tax | Amount | When |
|---|---|---|
| Articles of Organization | $40 | At formation |
| Name reservation (optional) | $15 | Before formation, lasts 120 days |
| Annual report | $15 | 1 January to 30 June, from the year after formation |
| Limited liability entity tax (minimum) | $175 | With the yearly return |
| Change of registered agent or office | $10 | When it changes |
| Amendment of Articles | $40 | If you change the Articles |
| Reinstatement penalty | $100 | Only after administrative dissolution |
| Articles of Dissolution | $40 | When you close the LLC |
Putting it together for a small LLC: formation is $40. No annual report is due in the formation year, but the LLET applies to that first tax year, so budget $40 + $175 = $215 for year one. In each later year, the annual report and minimum LLET come to $15 + $175 = $190. Add any commercial registered agent or filing help you choose.
Kentucky LLC registration and processing time
Kentucky LLC registration with the Secretary of State is usually fast. The FAQs say that, apart from annual reports, "documents are usually processed the same day they are received, but it may take up to three business days." The state does not list a paid expedite option on its fee page. Our team starts once your order and documents are complete, and we cannot make the state move faster than it publishes.
The Articles become a public record. Because they include the registered agent, the principal office mailing address and the management structure, choose an agent and business address you are happy to see online. Annual reports later update the address, members, managers and officers on record.
Kentucky LLC annual report
Every Kentucky LLC files an annual report with the Secretary of State by 30 June each year, and the fee is $15. The annual reports page says reports can be filed any time between 1 January and 30 June, online through FastTrack. Under KRS 14A.6-010, the first report is due "between January 1 and June 30 of the year following the calendar year in which an entity was organized."
- Fee: $15.
- Window: 1 January to 30 June.
- First report: the calendar year after formation. An LLC formed in September 2026 files its first report between 1 January and 30 June 2027.
- Content: address, members, managers and officers; no financial figures.
- If it is missed: KRS 14A.7-010 allows administrative dissolution when the report is not delivered by the due date. The Secretary of State sends notice first, and the LLC has 60 days from the mailing of that notice to correct the problem under KRS 14A.7-020.
- Reinstatement: a $100 reinstatement penalty, the delinquent filing fees, and letters of good standing from the Department of Revenue and, in some cases, the Division of Unemployment Insurance.
The report takes a few minutes online, but reinstatement means chasing tax letters. Our LLC annual report filing service files it for you each spring.
Kentucky registered agent
Every Kentucky LLC must keep a registered office and a registered agent in the state. KRS 14A.4-010 allows two kinds of agent: "An individual who resides in this Commonwealth and whose business address is identical with the registered office", or an entity or foreign entity qualified to transact business in Kentucky.
The registered office "may be the same as any of its places of business". Changing the agent or office costs $10. Keep it current: KRS 14A.7-010 also allows dissolution if the LLC has no registered office or agent for 60 days or more, or does not report a change within 60 days. Kentucky residents can serve as their own agent. Founders elsewhere, or anyone who wants to keep a home address off the record, usually appoint a commercial agent like our registered agent service.
State taxes that affect a Kentucky LLC
The main Kentucky tax for an LLC is the limited liability entity tax. The Department of Revenue’s LLET page says Kentucky "imposes a tax on every business that is protected from liability by the laws of the state", including LLCs, while some businesses are exempt by statute.
- $175 minimum: if total gross receipts or total gross profits are $3 million or less, the LLC pays the $175 minimum.
- Above $6 million: the LLC pays 0.095% of Kentucky gross receipts or 0.75% of Kentucky gross profits. Between $3 million and $6 million a sliding scale applies.
- Single-member LLCs: the Department’s corporation, LLC and pass-through FAQs say a single-member LLC whose member is an individual files Form 725 and is subject to LLET, but not corporation income tax.
- Due date: corporation and pass-through entity returns are due the 15th day of the 4th month after the tax year ends, so 15 April for a calendar-year LLC.
Sales tax
Kentucky sales and use tax is 6% of gross receipts. Remote sellers must register and collect once they have 200 or more sales into Kentucky or $100,000 or more in gross receipts from sales into the state, measured on the previous or current calendar year. Our sales tax registration service can file the application. Whether the LLET or other elections suit your business is a question for a licensed tax professional.
Forming a Kentucky LLC as a non-resident
You can form a Kentucky LLC without living in Kentucky or the US. The Articles do not ask for a Kentucky owner; what must be in the state is the registered agent and office. For a founder abroad, a few extra points apply.
- Agent: you will need a commercial registered agent.
- EIN: without an SSN or ITIN you apply by fax, mail or phone.
- LLET: the yearly Kentucky return and $175 minimum still apply, even if the LLC earns nothing in Kentucky.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year. The penalty for not filing is $25,000, and the form cannot be e-filed. See our Form 5472 guide.
- BOI: US-formed LLCs no longer file beneficial ownership reports with FinCEN after the final rule published 14 August 2026.
If you have no Kentucky customers, staff or premises, most non-resident founders look at Wyoming or New Mexico first, which have no entity-level tax like the LLET. Our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide cover that choice. If you do operate in Kentucky, you would need to register an out-of-state LLC here anyway, so forming in Kentucky often costs less overall. US income tax depends on whether you have US trade or business income, which needs a licensed professional’s review.
How to dissolve a Kentucky LLC
You dissolve a Kentucky LLC by filing Articles of Dissolution with the Secretary of State for $40. Under KRS 275.315, the Articles state the LLC’s name, the subsection of KRS 275.285 under which it dissolved, and a fixed effective date.
The Secretary of State’s dissolution page also suggests contacting the Department of Revenue and other agencies. In practice, file final LLET and any sales or payroll returns, close those tax accounts, settle debts and close bank accounts before the effective date. A foreign-owned single-member LLC also files a final Form 5472. Our LLC dissolution service can prepare the filing.
Doing it yourself vs using Borderless Filings
You can form a Kentucky LLC yourself on FastTrack for $40 and file the $15 annual report each spring. Many Kentucky residents do.
Our service adds a name and agent check, preparation and submission by our filing team, a registered agent and US address, the EIN without an SSN, secure document storage, and reminders for the 30 June report. Prices are on our pricing page, with the state fee passed on at cost, and you can start your order online. For nearby states see our Tennessee LLC, Ohio LLC and Indiana LLC pages, or all US LLC states.
Sources
- Kentucky Secretary of State: Fees
- Kentucky Secretary of State: Annual Reports
- Kentucky Secretary of State: Business Filings FAQs
- Kentucky Secretary of State: Dissolution
- Kentucky Revised Statutes 14A.3-010: Entity name
- Kentucky Revised Statutes 14A.4-010: Registered office and registered agent required
- Kentucky Revised Statutes 14A.6-010: Annual report
- Kentucky Revised Statutes 14A.7-010: Grounds for administrative dissolution
- Kentucky Revised Statutes 14A.7-020: Procedure for and effect of administrative dissolution
- Kentucky Revised Statutes 275.025: Contents of articles of organization
- Kentucky Revised Statutes 275.315: Articles of dissolution
- Kentucky Department of Revenue: Corporation Income and Limited Liability Entity Tax
- Kentucky Department of Revenue: Corporation, LLC and Pass-Through Tax FAQs
- Kentucky Department of Revenue: Sales and Use Tax
- Kentucky Department of Revenue: Business Tax Registration
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.