LLC cost in Tennessee

Each fee

• Articles of Organization (Form SS-4270): $300. Once, when you form the LLC. Form SS-4270: 'Filing Fee: $50.00 per member (minimum fee = $300/maximum fee = $3,000)', so a single-member LLC pays $300. The SOS forms page also lists $300*. A convenience fee applies to online or in-person card payments; mailing a check avoids it. Source
• Annual Report: $300. Every year, starting in year 2. SOS FAQ: 'The annual report fee for LLCs is $300 minimum up to a maximum of $3000', plus $50 per member over 6 members. Form SS-4270 cites T.C.A. 48-249-1017: due on or before the 1st day of the 4th month after the fiscal year closes (December by default), so the first report is due April 1 of the year after formation (year 2). An extra $20 applies if the registered agent or office changes. Source
• Franchise tax (minimum): $100. Every year, starting in year 2. TN Revenue: 'The minimum franchise tax is $100' and is payable by any LLC registered with the Secretary of State, active or inactive. The Department's October 28, 2025 F&E webinar says only SMLLCs wholly owned by a corporate parent are disregarded, so a single-member LLC owned by a person files its own return and owes the $100 minimum. The return is due the 15th day of the 4th month after the tax year ends (April 15 of the next year for a calendar year, per so the first payment falls in year 2. Excise tax (6.5% of net earnings) has no minimum. Family-owned non-corporate entities with mostly passive income can be exempt; not assumed here. Source