Reference · Kentucky
Kentucky LLC requirements
Every requirement we've verified for a domestic LLC in Kentucky, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Kentucky Secretary of State |
|---|---|
| Formation filing fee | $40 |
| Filing fee notes | Confirmed via official SOS fee schedule and the official Articles of Organization form (KLC, Rev. 7/25). |
| Standard processing | Not stated. |
| Expedited options | None listed on the official fee schedule. |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $15 |
| Report deadline | Due by June 30 each year, beginning the year AFTER the entity was formed. |
| Late penalty | Entity listed 'not in good standing' if not filed by June 30; can lead to administrative dissolution. Exact monetary late fee not found. |
| Administrative dissolution | Possible administrative dissolution/revocation for failure to file; specific timeline unconfirmed. |
| State tax | No traditional LLC franchise tax, but Kentucky imposes the Limited Liability Entity Tax (LLET) - a minimum tax based on Kentucky gross receipts or gross profits. |
| Minimum state tax | $175 |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $215 |
Confidence
What we're less sure about
Verified against the official state page
- $40 + $175 LLET minimum = $215. The $15 annual report is excluded because it starts the year after formation.
- LLET proration rules for a short first tax year not verified.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- sos.ky.gov — https://www.sos.ky.gov/bus/business-filings/Pages/Fees.aspx
- web.sos.ky.gov — https://web.sos.ky.gov/forms/corp/KLC-Articles%20of%20Organization-Profit%20Limited%20Liability%20Company.pdf
- revenue.ky.gov — https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspx