Start a Free LLC in Kentucky

Per the Kentucky Secretary of State, as of September 2026, Kentucky charges $40 to file the Articles of Organization. After that, the Annual Report costs $15 every year. The Kentucky Limited Liability Entity Tax (LLET) has a minimum of $175 a year. With LLC Register, formation is included in the $99-a-year Kentucky registered agent service, so year one costs $139.

Online FastTrack filings are processed the same business day. The Secretary of State publishes no fixed turnaround for mailed paper filings. Kentucky does not offer paid expedited processing for LLC formations. Your LLC exists once the state accepts your filing.

To start an LLC in Kentucky, choose an available name, appoint a Kentucky registered agent, and file the Articles of Organization with the Kentucky Secretary of State for $40. Then sign an operating agreement, get a free EIN from the IRS, open a business bank account and register for any state taxes. LLC Register files it for you as part of the $99-a-year registered agent service.

Yes. You can file online through the Kentucky Secretary of State's FastTrack system, or by mail with the paper Articles of Organization (Form KLC). The Articles of Organization costs $40.

In Kentucky you form an LLC by filing the Articles of Organization (Form KLC) with the Kentucky Secretary of State. Other states call this document the articles of organization or the certificate of formation. The filing fee is $40.

No. Kentucky does not offer paid expedited processing for LLC formations. Online FastTrack filings are processed the same business day. The Secretary of State publishes no fixed turnaround for mailed paper filings.

Use the Kentucky Secretary of State's free online business name search to check whether your LLC name is available. Your Kentucky LLC name must contain "limited liability company," "limited company" or an abbreviation such as "LLC," "L.L.C.," "LC" or "L.C." It must be distinguishable from every other name on record with the Secretary of State.

Your Kentucky LLC name must contain "limited liability company," "limited company" or an abbreviation such as "LLC," "L.L.C.," "LC" or "L.C." It must be distinguishable from every other name on record with the Secretary of State. The rules are set by the Kentucky Limited Liability Company Act, KRS Chapter 275.

Yes. You can reserve a name for $15; the reservation lasts 120 days and may be renewed for another $15. A reservation is optional; filing the formation document also secures the name.

Yes. Every Kentucky LLC must have a registered agent. Your registered agent must be an individual who resides in Kentucky, or a qualified business entity, with a Kentucky business address that matches your registered office. A PO box alone is not enough.

Yes. A member or manager who resides in Kentucky can serve as the LLC's registered agent as long as their business address matches the registered office. Your address becomes public record, and someone must be there during business hours to accept legal papers.

Not as your registered agent's address. Your registered agent must be an individual who resides in Kentucky, or a qualified business entity, with a Kentucky business address that matches your registered office. A PO box alone is not enough. A PO box can usually serve as a mailing address, but the registered agent needs a physical address in Kentucky.

File the RAC - Statement of Change of Registered Agent and Registered Office with the Kentucky Secretary of State. The fee is $10.

Serving as your own Kentucky registered agent is free if you qualify. Commercial registered agents charge a yearly fee. LLC Register's Kentucky registered agent service is $99 a year and includes LLC formation and annual report filing.

Yes. Kentucky LLCs must file the Annual Report every year. The state fee is $15.

The Annual Report is due by June 30 every year. Your first one is due by June 30 of the year after your LLC is formed. It is filed with the Kentucky Secretary of State.

Per the Kentucky Secretary of State, as of September 2026, the Annual Report state fee is $15. It is due by June 30 every year. LLC Register files it for you at no extra service fee while your registered agent service is active.

There is no separate late fee, but missing the June 30 deadline puts the LLC in bad standing and can lead to administrative dissolution. Reinstating requires filing every past-due Annual Report with its fee. File as soon as possible to keep your LLC in good standing.

Kentucky charges every LLC a Limited Liability Entity Tax (LLET) of at least $175 a year, even with no profit. The rate increases once Kentucky gross receipts or gross profits pass $3,000,000, and the full rate of 0.095% of gross receipts or 0.75% of gross profits (whichever is less) applies once they reach $6,000,000.

Kentucky taxes an LLC's profits the same way the IRS does, so they pass through by default to the members' Kentucky income tax returns. The LLC itself owes the separate LLET regardless of whether it has taxable income. Federally, a single-member LLC is taxed like a sole proprietorship and a multi-member LLC like a partnership, unless it elects to be taxed as a corporation.

If you sell taxable goods or services, register for a Sales and Use Tax Permit with the Kentucky Department of Revenue through the Kentucky Business One Stop portal.

Before you hire, register with the Kentucky Office of Unemployment Insurance for an employer reserve account and with the Kentucky Department of Revenue for withholding tax, both through the Kentucky Business One Stop portal. You also need an EIN from the IRS before you run payroll.

It depends on your industry and location: Kentucky regulates some professions and activities through state licenses, and many cities and counties require local business licenses. Start with the Kentucky Business One Stop.

Kentucky does not require an operating agreement, and you never file one with the state. Kentucky law recognizes written or oral agreements among members, though many of Chapter 275's default rules can only be changed in a written agreement. LLC Register includes an operating agreement with every Kentucky LLC it forms.

You need an EIN if your LLC has employees or more than one member, and most banks ask for one to open a business account. A single-member LLC without employees can use the owner's Social Security number for federal taxes, but an EIN keeps it off business paperwork.

Apply for free on the IRS website once the state has approved your LLC; online applicants receive the EIN immediately. Owners without a Social Security number can apply with Form SS-4 by fax or mail.

Yes. You do not have to live in Kentucky or be a U.S. citizen to form a Kentucky LLC. You do need a registered agent with a physical address in Kentucky. Non-U.S. owners without a Social Security number apply for an EIN with IRS Form SS-4.

Yes. Kentucky allows an LLC with a single owner. By default the IRS taxes a single-member LLC like a sole proprietorship, reported on the owner's personal return.

No. Kentucky's LLC Act has no series LLC provisions.

Yes. Licensed professionals can organize under Chapter 275 as a professional limited liability company; the same rules that apply to any Kentucky LLC apply to it.

No. Kentucky does not require newspaper publication to form an LLC.

Order a Certificate of Existence from the Kentucky Secretary of State for $10. Banks, lenders and other states often ask for one as proof your LLC is current with the state.

An LLC formed in another state registers to do business in Kentucky by filing the Certificate of Authorization for Foreign Business Entity (Form FBE) with the Kentucky Secretary of State. The fee is $90, and the LLC needs a Kentucky registered agent.

File the Articles of Amendment with the Kentucky Secretary of State for $40. Amend when you change your LLC's name or other information in the formation document.

File the Articles of Dissolution with the Kentucky Secretary of State for $40. Before you file, wind up the business: pay debts, close tax accounts and distribute what is left to the members.

File a Certificate of Assumed Name with the Kentucky Secretary of State for $20 before you transact business under any name other than your LLC's exact legal name. A DBA lets your LLC trade under another name without forming a new company.

Yes. An eligible LLC can elect S corporation tax status by filing IRS Form 2553. The election can reduce self-employment tax once profits are high enough to pay yourself a reasonable salary. Kentucky taxes an LLC's profits the same way the IRS does, so they pass through by default to the members' Kentucky income tax returns. The LLC itself owes the separate LLET regardless of whether it has taxable income.

An LLC separates your personal assets from business debts and lawsuits, keeps pass-through taxation, and needs less paperwork than a corporation. In Kentucky it costs $40 to form and the Annual Report is $15 every year.

A sole proprietorship costs nothing to start, but you are personally liable for the business's debts. A Kentucky LLC costs $40 to form and protects your personal assets, with the same pass-through taxes by default.

Usually not if your business operates in Kentucky. An out-of-state LLC doing business here must also register as a foreign LLC in Kentucky for $90 and keep a Kentucky registered agent, so you pay two states' fees.

No. Formation is included in the $99-a-year Kentucky registered agent service. The state still charges its $40 filing fee, which we pass through at cost.

For $99 a year plus the $40 state fee: Kentucky LLC formation in year one, a Kentucky registered agent, an operating agreement, and filing of your Annual Report every year. Renewal is $99 a year. State fees are passed through at cost.

No. FinCEN has exempted companies created in the United States from beneficial ownership information (BOI) reporting. Only foreign companies registered to do business in a U.S. state still have to report.

The Kentucky Secretary of State, Business Filings Division, handles LLC formations, amendments and annual filings. Its office is at 1025 Capital Center Drive, Suite 201, P.O. Box 718, Frankfort, KY 40602.

Yes, you should. Mixing business and personal money can weaken the liability protection your LLC gives you. Banks usually ask for your filed Articles of Organization, your EIN and your operating agreement.