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Kentucky LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in Kentucky. Lowest filing fee ($40).
Need Registered Agent Service?
Required if no KY address
First Year Total
$55
One-Time Formation Costs
Annual Fees
Very Low Ongoing Costs
Kentucky has some of the lowest LLC maintenance costs. Great choice for budget-conscious business owners.
Kentucky LLC Key Facts
Important information for Kentucky LLC owners
Lowest filing fee ($40)
Very low annual fee ($15)
Total first year just $55
Business-friendly environment
Kentucky LLC Deadlines & Due Dates
Important dates for Kentucky LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
June 30 each year
Processing Time
5-7 business days
Kentucky LLC Forms
Required forms for Kentucky LLC compliance
Kentucky LLC FAQ
Common questions about Kentucky LLC taxes and fees
LLC Formation and Annual Costs in Kentucky (2026)
Forming an LLC in Kentucky requires a $40 filing fee paid to the Kentucky Secretary of State. After formation, Kentucky LLCs must pay a $15 annual fee for the annual report.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $40 | One-time |
| Annual Report / Annual Fee | $15 | Yearly |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $55. Ongoing costs are $15 per year.
Kentucky LLC Compliance Requirements
Maintaining your Kentucky LLC in good standing requires meeting several compliance obligations.
Annual Report: Kentucky LLCs must file an annual report by June 30 each year. The filing fee is $15.
Registered Agent: Every Kentucky LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $125/year).
Operating Agreement: While Kentucky does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of Kentucky LLCs
Kentucky LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
Kentucky taxes LLC income at the state's flat personal income tax rate of 4.0%. LLC income passes through to members' personal returns and is taxed at this rate. Kentucky's flat rate and low LLC fees make it one of the most affordable states for LLC ownership overall.
S-Corp Election: Kentucky LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official Kentucky Resources
- Kentucky Secretary of State
Business filings
- Kentucky Department of Revenue
Tax information
Fees are subject to change. This calculator provides estimates based on current Kentucky law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.