Forming an LLC in Kentucky costs $40 to file with the state. Ongoing, you file: Annual report ($15), due June 30. Cheapest filing tier and a cheap report.
Kentucky LLC at a glance
| State filing fee | $40 |
| Processing time | ~1 week; expedited available |
| Annual/biennial report | Annual report ($15), due June 30 |
| Franchise / annual tax | None |
| State income tax | Yes |
| State sales tax | 6% |
| Sales-tax economic nexus | $100,000 (transaction count phasing out 2026) |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Not available (ownership is on record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the Kentucky Secretary of State and tax authority before filing.
Does Kentucky fit your situation?
Kentucky puts ownership on the public record, so it is not the choice if you need anonymity. It levies a state income tax. Cheapest filing tier and a cheap report.
If you do not live or operate in Kentucky, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in Kentucky
- Check name availability and appoint a Kentucky registered agent.
- File the Articles of Organization ($40) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Put the report on a calendar: Annual report ($15), due June 30.
Generate your Kentucky deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in Kentucky?
The state filing fee is $40. Ongoing you file annual report ($15), due june 30. There is no separate franchise tax.
Does Kentucky require an annual report?
Yes: Annual report ($15), due June 30.
Is Kentucky a good state for a non-resident LLC?
Cheapest filing tier and a cheap report. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.