Free Online Calculator
Tennessee LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in Tennessee. No state income tax on wages.
Need Registered Agent Service?
Required if no TN address
First Year Total
$600
One-Time Formation Costs
Annual Fees
Moderate Ongoing Costs
Tennessee has reasonable LLC fees. Factor these costs into your annual business budget.
Tennessee LLC Key Facts
Important information for Tennessee LLC owners
No state income tax on wages
Higher fees ($300 + $300/year)
Growing business hub (Nashville)
Music and entertainment industry
Tennessee LLC Deadlines & Due Dates
Important dates for Tennessee LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
First day of 4th month after fiscal year end
Processing Time
5-7 business days
Tennessee LLC Forms
Required forms for Tennessee LLC compliance
Tennessee LLC FAQ
Common questions about Tennessee LLC taxes and fees
LLC Formation and Annual Costs in Tennessee (2026)
Forming an LLC in Tennessee requires a $300 filing fee paid to the Tennessee Secretary of State. After formation, Tennessee LLCs must pay a $300 annual fee for the annual report.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $300 | One-time |
| Annual Report / Annual Fee | $300 | Yearly |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $600. Ongoing costs are $300 per year.
Tennessee LLC Compliance Requirements
Maintaining your Tennessee LLC in good standing requires meeting several compliance obligations.
Annual Report: Tennessee LLCs must file an annual report by First day of 4th month after fiscal year end. The filing fee is $300.
Registered Agent: Every Tennessee 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 Tennessee 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 Tennessee LLCs
Tennessee 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).
Tennessee has no state income tax on wages. However, LLCs may be subject to franchise and excise taxes. The excise tax is 6.5% of net earnings, and the franchise tax is 0.25% of the greater of net worth or real and tangible property in the state. This means Tennessee LLCs are not completely tax-free at the state level despite the absence of a personal income tax.
S-Corp Election: Tennessee 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 Tennessee Resources
- Tennessee Secretary of State
Business filings
- Tennessee Department of Revenue
Tax information
Fees are subject to change. This calculator provides estimates based on current Tennessee law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.