Form a Business in Kentucky
Filing fees, deadlines, registered agent rules, and tax structure for Kentucky, verified against the Kentucky Secretary of State Michael G on Jun 11, 2026.
Kentucky at a glance
LLC Formation
$40
Corp Formation
$50
Nonprofit Formation
$8
Annual Report: LLC
$15
Annual Report: Corp
$15
Registered Agent
Street address
What makes Kentucky different
- KY LLC formation $40 among the cheapest in the US (tied with NM, CO, AR).
- KY Annual Report $15 for both LLC and Corp. Also among lowest.
- AR window opens Jan 1, due by Jun 30 every year. Calendar-fixed (not anniversary-based).
- KY Limited Liability Entity Tax (LLET) at DOR is the recurring tax separate from SOS AR: - Greater of 0.095% of gross receipts OR 0.75% of gross profits - Minimum $175/year - Applies to LLCs, Corps, LPs, LLPs…
- KY Personal Income Tax: 4.0% FLAT (2026, reduced from 4.5% via HB 8 of 2024 trigger formula. Drops 0.5% per year when revenue triggers met).
- KY Corporate Income Tax: 4.0% flat (matched personal recently). For C-Corps. LLCs pay LLET instead.
- Sales Tax 6% state FLAT. No local add-on (rare US benefit, matches MA/MI/IN).
- No franchise tax (LLET functions as substitute).
Kentucky tax structure
Personal income tax up to 4.0%, sales tax 6.0%.
For detailed tax planning, see the Kentucky Secretary of State Michael G and the Kentucky Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in Kentucky?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Kentucky ruleset (re-verified quarterly against Kentucky Secretary of State Michael G).
Filing portal: https://web.sos.ky.gov/FastTrack/