To start an LLC in Kentucky, file Articles of Organization with the Kentucky Secretary of State.
Filing Fee: $40
Approval Time: Immediate (online) or 1 business day (by mail, plus mail time)
Choose an LLC Name
Select a Registered Agent
File Articles of Organization
Create an Operating Agreement
Get an EIN
Register for the Limited Liability Entity Tax (LLET)
If you want to form your LLC yourself, follow our free guide below.
If you’d prefer help, we recommend RAINC they handle your filing and offer Registered Agent services.
Fee Type Amount Frequency
Articles of Organization $40 One-time
Annual Report $15 Every year
LLET (minimum tax) $175 Every year
$40: One-time fee to file the Articles of Organization, the document that officially creates your LLC.
$15 per year: For your Annual Report, required to keep your LLC active.
$175 per year (minimum): Required Limited Liability Entity Tax. Most LLCs owe this minimum amount.
If a veteran owns 51% or more of the LLC:
Your $40 filing fee is waived (free LLC formation).
Your $15 Annual Report fee is waived for the first 4 years.
This benefit also applies to active-duty service members and National Guard members through Kentucky’s Boots to Business program. Just check the appropriate box when filing your Articles of Organization.
Online Filing: Approved immediately
Mail Filing: Approved in 1 business day (plus mail time)
All LLCs in Kentucky must register for the Limited Liability Entity Tax with the Department of Revenue.
Most LLCs owe the $175 minimum tax each year.
If your LLC makes over $3 million, you may owe more based on Kentucky’s tax scale.
You can register for LLET through the Kentucky Business One Stop Portal.