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Kentucky . 2026 filing guide

Kentucky Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every Kentucky filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the Kentucky Secretary of State, Business Services Division as of June 2026.

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Verified against Kentucky Secretary of State, Business Services Division on Jun 12, 2026
Agency
Kentucky Secretary of State, Business Services Division
Branded as Kentucky Business Services
Phone
502-564-3490
Mon-Fri 8am-4:30pm ET
Annual due
June 30
Entity moves to bad standing
Processing
1-2 business days
Online filings
Kentucky business environment

Why founders choose Kentucky (and what to know first)

Low formation fees ($40 LLC). Low annual report fee ($15). 4% flat income tax. Major UPS air hub (UPS Worldport in Louisville). Strong automotive supply chain.

Economy
~$260B economy
Registered entities
~300,000 active entities
New formations / year
~50,000 annually
Key industries
Automotive manufacturing (Toyota, Ford, GM), bourbon and distilling, healthcare (Humana HQ), agriculture (horses, tobacco), aerospace (UPS Worldport)
Kentucky tax profile

Tax obligations at a glance

Tax type Where Kentucky stands
State income tax4% flat (2024)
Corporate income tax5%
Sales tax6% state (no local)
Franchise taxLimited Liability Entity Tax (LLET) min $175 for entities with gross receipts over $3M

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in Kentucky on request.

Beyond the SoS

Other Kentucky agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your Kentucky compliance.

Kentucky Dept of Revenue
502-564-4581

State income tax, sales tax, LLET, withholding

Kentucky Office of Unemployment Insurance
502-564-2900

Unemployment insurance

Kentucky Dept of Insurance
502-564-3630

Insurance licensing

Kentucky Dept of Workers Claims
502-564-5550

Workers comp

Kentucky Personnel Cabinet
502-564-7430

Public employment

Kentucky Alcoholic Beverage Control
502-564-4850

Alcohol licensing

Kentucky compliance calendar

Year-round filings every Kentucky business should know

Recurring federal and state deadlines that affect Kentucky businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
June 30Kentucky annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full Kentucky compliance calendar →
How-to . LLC formation

How to form an LLC in Kentucky: step by step

Each step explained with what Kentucky requires. File.Business handles all of this for $0 service fee plus the $40 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your Kentucky LLC →

Ready to file your Kentucky paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

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Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the Kentucky Secretary of State, Business Services Division or any Secretary of State office. You may file directly with the Kentucky Secretary of State, Business Services Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the Kentucky Secretary of State, Business Services Division as of June 2026 and may change. For entity-specific guidance, consult a licensed Kentucky attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.