Reference · Kentucky
Kentucky LLC requirements
Every requirement we've verified for a domestic LLC in Kentucky, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Kentucky Secretary of State |
|---|---|
| Formation filing fee | $40 |
| Filing fee notes | Confirmed via official SOS fee schedule and the official Articles of Organization form (KLC, Rev. 7/25). |
| Standard processing | Not stated. |
| Expedited options | None listed on the official fee schedule. |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $15 |
| Report deadline | Due by June 30 each year, beginning the year AFTER the entity was formed. |
| Late penalty | Entity listed 'not in good standing' if not filed by June 30; can lead to administrative dissolution. Exact monetary late fee not found. |
| Administrative dissolution | Possible administrative dissolution/revocation for failure to file; specific timeline unconfirmed. |
| State tax | No traditional LLC franchise tax, but Kentucky imposes the Limited Liability Entity Tax (LLET) - a minimum tax based on Kentucky gross receipts or gross profits. |
| Minimum state tax | $175 |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $215 |
Confidence
What we're less sure about
Verified against the official state page
- $40 + $175 LLET minimum = $215. The $15 annual report is excluded because it starts the year after formation.
- LLET proration rules for a short first tax year not verified.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- Kentucky Secretary of State — sos.ky.gov
- Kentucky Secretary of State fee schedule (PDF) — web.sos.ky.gov
- Kentucky tax authority — revenue.ky.gov
Keep reading
More on Kentucky, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- Kentucky filing deadlinesWhen the annual report is due, and what late costs
- What an LLC costs in KentuckyThe whole first year — $215
- What an LLC costs in TennesseeNext door, $485 more
- What an LLC costs in MissouriNext door, $165 less
- What an LLC costs in IndianaNext door, $140 less
- What an LLC costs in OhioNext door, $116 less
- What an LLC costs in ArkansasAlso charges a minimum tax regardless of profit
- What an LLC costs in IllinoisCosts about the same — $225
- What an LLC costs in NevadaThe "cheap incorporation state" that costs $350 a year to keep
- What an LLC costs in MassachusettsThe most expensive state in the country — $1,000