LLC cost in Kentucky
Kentucky charges $40 to form an LLC. Over 5 years, state fees come to $800.
Year 1
- Articles of Organization source$40
Years 2 to 5, each year
5-year total$800
Verified Oct 9, 2026
Each fee
- Articles of Organization: $40. Once, when you form the LLC. Fee page lists $40 with no online/paper difference (re-read on 2026-10-09). Source
- Annual Report: $15. Every year, starting in year 2. Due January 1 to June 30 of each year after the formation year (KRS 14A.6-010). The fee page does not state the due-date rule. Source
- Limited Liability Entity Tax (LLET) minimum, Form 725: $175. Every year, starting in year 2. Form 725 instructions (2024 edition, read): every single-member LLC owned by an individual files Form 725 and is subject to the LLET (KRS 141.0401). A minimum of $175 is due per taxable year, and the taxable year is the period the return covers, with no annualizing, so a short first year still owes $175. If gross receipts and gross profits from all sources are $3,000,000 or less, the tax is the $175 minimum. The return and payment are due the 15th day of the 4th month after the tax year ends (April 15 of year 2 for the formation year), so starts_in_year is 2 under the year convention. Multi-member LLCs owe the same minimum on Form 765. Source
Forming in another state instead?
If your business operates in Kentucky, forming in another state does not remove the Kentucky fees. You register there as a "foreign" LLC ($90) and keep filing its yearly reports. You also pay a registered agent in the other state. We assume $99 a year, a low published price (Harbor Compliance).
| If you live in Kentucky | First year | 5-year total |
|---|---|---|
| Form in Kentucky | $40 | $800 |
| Form in Wyoming, register in Kentucky | $289 | $1,685 |
| Form in Delaware, register in Kentucky | $299 | $3,055 |
Assumes a foreign LLC pays the same yearly Kentucky fees as a local one. Try your own numbers.
How to file
You can file with the state yourself: Kentucky official filing page. Or pay a formation service to file for you. Services charge their own fee on top of the state fees above.
See our disclosure.