Tennessee · Limited liability company
What an LLC costs in Tennessee
$700 in your first year. That's $300 to file with Tennessee Secretary of State, Business Services Division / Tennessee Dept. of Revenue, and about $400 a year to keep it in good standing after that.
First-year breakdown
- State filing fee $300 One-time, paid when you form the LLC
- Annual Report $300 OFFICIALLY CONFIRMED (sos.tn.gov FAQ): '$300 minimum up to a maximum of $3000. The fee increases by an additional $50 per member for every member over 6 members up to a maximum of $3,000.' Due date (secondary-sourced): 1st day of the 4th month after the close of the LLC's fiscal year - April 1 for calendar-year LLCs.
- Minimum state tax $100 Franchise & Excise Tax (TN Dept. of Revenue). Officially confirmed minimum franchise tax is $100, payable by any entity registered with the SOS 'regardless of whether the company is active or inactive.' Excise tax is separate, on net earnings.
- Total, first year $700
This figure moves. In Tennessee the cost depends on your members. The number above is the minimum case.
Don't file on this alone. We're still verifying figures state by state. Open the source link below and confirm before you pay anything or rely on a deadline.
Keeping it alive
Your annual report
| Filing | Annual Report |
|---|---|
| How often | annual |
| Fee | $300 |
| When it's due | OFFICIALLY CONFIRMED (sos.tn.gov FAQ): '$300 minimum up to a maximum of $3000. The fee increases by an additional $50 per member for every member over 6 members up to a maximum of $3,000.' Due date (secondary-sourced): 1st day of the 4th month after the close of the LLC's fiscal year - April 1 for calendar-year LLCs. |
| If you're late | No specific dollar late fee found. Administrative dissolution is a listed consequence. Tenn. Code Ann. 48-249-604 cited by a secondary source as governing a 60-120 day dissolution process. |
| If you keep ignoring it | Per official sos.tn.gov FAQ, administrative dissolution can result from: failure to file an annual report, being without a registered agent, a foreign entity's assumed-name conflict, or a returned payment. |
State tax: Franchise & Excise Tax (TN Dept. of Revenue). Officially confirmed minimum franchise tax is $100, payable by any entity registered with the SOS 'regardless of whether the company is active or inactive.' Excise tax is separate, on net earnings.
What we're less sure about
Caveats on this page
- STATUTE-CONFIRMED (10 Sep 2026). Tenn. Code 48-249-1007(d) sets BOTH the initial filing fee and the annual filing fee at $50 per member, 'no less than three hundred dollars ($300), and no more than three thousand dollars ($3,000)'. The $100 minimum franchise tax remains in force — the 2024 repeal removed only the alternative property measure of the franchise tax, not the minimum.
- $300 + $300 + $100 = $700 for a minimum-member LLC - one of the most expensive states.
- Per-member fee structure is unusual and worth its own content page.
Ready to file?
You can file directly with Tennessee Secretary of State, Business Services Division / Tennessee Dept. of Revenue yourself — that's always the cheapest route, and we link to the form above. If you'd rather someone handle the paperwork and act as your registered agent, we compare the services that do it.
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