Forming an LLC in Tennessee costs a one-time $300 state filing fee. Ongoing, budget about $400 a year in state fees, so a typical first year is roughly $700 before any service or registered-agent costs. The fee is identical whether you are a US resident or a non-resident. No personal income tax, but the Franchise & Excise Tax and $300 minimum report make it costly.
What does an LLC cost in Tennessee?
| Cost | Amount |
|---|---|
| One-time state filing fee | $300 |
| Annual/biennial report | Annual report (min $300), 1st day of 4th month after fiscal year end |
| Franchise / annual state tax | Franchise & Excise Tax (min franchise $100) |
| Registered agent (required) | Typically $50-$125 a year from an independent provider |
| Recurring state fees per year | About $400 |
| Typical first-year state cost | About $700 (filing + first-year state fees, excluding services) |
Compare Tennessee against all 51 states by cost →
Open the official Tennessee registration page ↗
Official destination: Tennessee Secretary of State (TNTAP / business services). Confirm the current filing form, fee and process on that site before paying.
State fees go to Tennessee and are the same through any formation service - a service fee sits on top of these numbers, never instead of them. Filing directly with the state is always the cheapest route on paper; what you pay a provider for is coordination.
Tennessee LLC at a glance
| One-time filing fee (to form) | $300 - paid once |
| Processing time | ~1 week; expedited available |
| Ongoing annual/biennial report | Annual report (min $300), 1st day of 4th month after fiscal year end |
| Separate franchise / annual tax | Franchise & Excise Tax (min franchise $100) |
| State income tax | No state personal income tax |
| State sales tax | 7% |
| Sales-tax economic nexus | $100,000 |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Not available (ownership is on record) |
| Fees for non-residents | Identical - state fees do not depend on residency |
State cost data last checked 2026-07-21; the registration destination was cross-checked against the SBA state directory on 2026-08-23. Fees, forms and deadlines still change - confirm on the linked official site and tax authority before filing.
Do non-residents pay more in Tennessee?
The state fees above are the same for everyone - Tennessee does not charge non-residents more to form or maintain an LLC. What changes is the surrounding process and your tax obligations, not the price.
- A Tennessee registered agent is mandatory - you cannot list your own foreign address.
- Get your EIN with Form SS-4 by fax or phone (the instant online tool needs an SSN or ITIN).
- A foreign-owned single-member LLC must file Form 5472 every year - a $25,000 penalty if missed.
- You may owe no US income tax on remote work, but still have US reporting and home-country tax.
- US banking is harder and depends on your residence country - check eligibility before you form.
- You can act as your own registered agent with a Tennessee street address.
- You can get an EIN online instantly with your SSN.
- Form 5472 generally does not apply; you report on your personal return.
- An S-corp election can cut self-employment tax once profit is high enough.
- Forming outside your home state can create a second registration and fee set.
Check banking eligibility for your country · Do I owe US tax / must I file 5472?
Does Tennessee fit your situation?
Tennessee puts ownership on the public record, so it is not the choice if you need anonymity. It has no state personal income tax. No personal income tax, but the Franchise & Excise Tax and $300 minimum report make it costly.
If you do not live or operate in Tennessee, 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.
How do I form an LLC in Tennessee?
- Check name availability and appoint a Tennessee registered agent.
- File the Articles of Organization ($300) 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 (min $300), 1st day of 4th month after fiscal year end.
Generate your Tennessee deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in Tennessee?
The Tennessee LLC filing fee is a one-time $300 paid to the state. Ongoing state fees are about $400 a year. A typical first year is roughly $700 in state costs, before any registered agent or formation-service fees.
What is the Tennessee LLC filing fee in 2026?
$300, paid once to the state when you file the Articles of Organization. This is set by Tennessee and is the same through any formation service - services add their fee on top, they do not replace it.
What are the annual fees for a Tennessee LLC?
Annual report (min $300), 1st day of 4th month after fiscal year end. In addition, Franchise & Excise Tax (min franchise $100). Budget separately for a registered agent, typically $50-$125 a year.
Does Tennessee require an annual report?
Yes: Annual report (min $300), 1st day of 4th month after fiscal year end.
Is Tennessee a good state for a non-resident LLC?
Tennessee has no state personal income tax. No personal income tax, but the Franchise & Excise Tax and $300 minimum report make it costly. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.
Do non-residents pay a different LLC fee in Tennessee?
No. Tennessee charges the same one-time $300 filing fee and the same ongoing fees regardless of whether the owner is a US resident or a non-resident. What differs for non-residents is the process (registered agent, EIN by fax, Form 5472), not the state fees.
Is the filing fee the same as the annual fee?
No - these are two separate charges. The $300 is a one-time fee to form the LLC. Separately, ongoing, you file: Annual report (min $300), 1st day of 4th month after fiscal year end. People often confuse the one-time formation fee with the smaller recurring annual fee.