Reference · Tennessee
Tennessee LLC requirements
Every requirement we've verified for a domestic LLC in Tennessee, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Tennessee Secretary of State, Business Services Division / Tennessee Dept. of Revenue |
|---|---|
| Formation filing fee | $300 |
| Filing fee notes | UNIQUE PER-MEMBER STRUCTURE: $50 per member, $300 minimum, $3,000 maximum. The $300 minimum applies to LLCs with up to 6 members. Direct fetch of the official sos.tn.gov formation-fee page was blocked (403), so this is not independently confirmed on an official page. |
| Standard processing | Not confirmed. |
| Expedited options | Not confirmed. |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $300 |
| Report deadline | OFFICIALLY CONFIRMED (sos.tn.gov FAQ): '$300 minimum up to a maximum of $3000. The fee increases by an additional $50 per member for every member over 6 members up to a maximum of $3,000.' Due date (secondary-sourced): 1st day of the 4th month after the close of the LLC's fiscal year - April 1 for calendar-year LLCs. |
| Late penalty | No specific dollar late fee found. Administrative dissolution is a listed consequence. Tenn. Code Ann. 48-249-604 cited by a secondary source as governing a 60-120 day dissolution process. |
| Administrative dissolution | Per official sos.tn.gov FAQ, administrative dissolution can result from: failure to file an annual report, being without a registered agent, a foreign entity's assumed-name conflict, or a returned payment. |
| State tax | Franchise & Excise Tax (TN Dept. of Revenue). Officially confirmed minimum franchise tax is $100, payable by any entity registered with the SOS 'regardless of whether the company is active or inactive.' Excise tax is separate, on net earnings. |
| Minimum state tax | $100 |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $700 |
Confidence
What we're less sure about
Verified against the official state page
- STATUTE-CONFIRMED (10 Sep 2026). Tenn. Code 48-249-1007(d) sets BOTH the initial filing fee and the annual filing fee at $50 per member, 'no less than three hundred dollars ($300), and no more than three thousand dollars ($3,000)'. The $100 minimum franchise tax remains in force — the 2024 repeal removed only the alternative property measure of the franchise tax, not the minimum.
- $300 + $300 + $100 = $700 for a minimum-member LLC - one of the most expensive states.
- Per-member fee structure is unusual and worth its own content page.
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.
- law.justia.com — https://law.justia.com/codes/tennessee/title-48/limited-liability-companies/chapter-249/part-10/section-48-249-1007/
- tn.gov — https://www.tn.gov/revenue/taxes/franchise---excise-tax.html
- sos.tn.gov — https://sos.tn.gov/businesses/faqs