Kentucky · KY
Kentucky LLC Formation Cost 2026
Filing fee $40 · Annual $15 · Privacy 5/10 · Banking 7/10
The numbers
| Initial state filing fee | $40 |
|---|---|
| Annual report (annual) | $15 |
| Franchise / privilege tax | LLET min $175 on revenue >$3M |
| State personal income tax (top) | 4% |
| State corporate income tax (top) | 5% |
| Publication required? | No |
| Standard processing time | 3 business days |
| Privacy score | 5/10 |
| Banking accessibility | 7/10 |
| 5-year total cost | $1,240 |
Why people choose Kentucky
- Lowest filing fee
- Low annual report fee
Trade-offs to know
- Limited Liability Entity Tax for revenue >$3M
Who Kentucky is best for
- Local Kentucky businesses
LLET applies if gross receipts exceed $3M; minimum $175 if applicable.
- Kentucky Secretary of State / business division
- Fees last verified against the source: 2026-05-15
Kentucky vs the alternatives
| State | Filing | Recurring | State tax | Privacy |
|---|---|---|---|---|
| Kentucky | $40 | $190/yr | 4% | 5/10 |
| Wyoming | $100 | $62/yr | 0% | 9/10 |
| Delaware | $110 | $300/yr | 6.6% | 7/10 |
How to form an LLC in Kentucky (general steps)
- Choose a unique name ending in "LLC" or "Limited Liability Company". Check name availability with the Kentucky Secretary of State.
- Appoint a registered agent with a physical Kentucky address.
- File Articles of Organization ($40) with the Kentucky Secretary of State.
- Draft an Operating Agreement — most states do not require filing but strongly recommend having one.
- Obtain an EIN from the IRS (free online with SSN/ITIN).
- File the FinCEN BOI report within 90 days of formation (federal requirement).
- File the annual report ($15) by the deadline to keep the LLC in good standing.
Other commonly compared states
Frequently asked questions
How much does it cost to form an LLC in Kentucky?
The state filing fee is $40. An annual report costs $15. A minimum franchise/privilege tax of $175 applies. Plus a registered agent (typically $25-$150/year).
Does Kentucky have a state income tax on LLCs?
Kentucky's top personal income tax rate is 4%. Pass-through LLC profits flow to your personal return at this rate.
What is the annual cost of maintaining a Kentucky LLC?
Excluding the first-year filing fee, the recurring cost is $240 (annual report + franchise minimum + $50 registered agent baseline). Five-year total ≈ $1,240.
Can a non-resident form an LLC in Kentucky?
Yes. Non-US residents can form an LLC in any state. However, banking, payment processing, and EIN acquisition vary in difficulty. Kentucky has moderate banking accessibility (7/10). See our non-resident guide for the full process.
Is Kentucky a good state for an anonymous LLC?
Kentucky's privacy score is 5/10. Some member or manager information appears on public filings. For maximum privacy, Wyoming, New Mexico, and Nevada are common choices.
Deep-dive Kentucky guides
Interactive cost calculator for Kentucky
LLC Cost Calculator
Estimate the real cost of forming and maintaining an LLC across 51 US jurisdictions. Includes state filing, registered agent, annual report, franchise tax, and (where applicable) publication.
Year 1 breakdown — Kentucky
| State filing fee | $40 |
| Registered agent (yr 1) | $50 |
| Annual report fee | $15 |
| Franchise / privilege tax (minimum) | $175 |
| Year 1 total | $280 |
| Recurring (yr 2+) | $240/yr |
Avg. $248 / year — compares to 5-yr baseline $1,240.
What this calculator does NOT include
- Federal BOI report (free, but mandatory)
- EIN application (free with SSN/ITIN; some services charge $50-$300)
- Operating Agreement drafting
- State-level business licenses (industry-specific)
- Local city/county fees (varies by municipality)
- Foreign LLC registration if operating outside formation state
- Federal and state income tax on profits
Educational estimate only. Not legal or tax advice. Verify with a licensed CPA or attorney before filing.