Form in Tennessee →

Form a Business in Tennessee

Filing fees, deadlines, registered agent rules, and tax structure for Tennessee, verified against the Tennessee Secretary of State Tre Hargett, Business Services Division on Jun 11, 2026.

Form a Tennessee LLC, $300 File a Tennessee Annual Report

Tennessee at a glance

LLC Formation
$300
Articles of Organization
Corp Formation
$100
Articles of Incorporation
Nonprofit Formation
$100
Articles of Incorporation: Nonprofit
Annual Report: LLC
$300
annual filing
Annual Report: Corp
$20
annual filing
Registered Agent
Street address
Tennessee address required

What makes Tennessee different

  • TN LLC formation and Annual Report fees are TIERED BY NUMBER OF MEMBERS. UNIQUE IN THE US. $50 per LLC member, minimum $300, maximum $3,000. So 1-6 members = $300 (minimum kicks in), 7 members = $350, 10 members = $500, 60+…
  • TN Corp formation $100 flat (much cheaper than LLC). $20 Corp Annual Report.
  • TN Nonprofit Corp $100 formation, $20 Annual Report.
  • Annual Report due 1st day of 4th month after fiscal year end. For calendar-year entities = April 1 every year.
  • No personal income tax Hall Tax (interest/dividend tax) fully repealed Jan 1, 2021. TN now has zero personal income tax.
  • Franchise & Excise Tax combined filing at TN Department of Revenue: - Franchise Tax: 0.25% of net worth, minimum $100 - Excise Tax: 6.5% of net earnings (Tennessee taxable income) - Combined filing (Form FAE 170) - Due 15th day…
  • Sales Tax 7% state + local up to 2.75% = combined 9.25-9.75% among the highest combined US sales tax rates.
  • Series LLC permitted under Tenn. Code § 48-249-309 (Tennessee Revised LLC Act).

Tennessee tax structure

no state personal income tax, sales tax 7.0%.

For detailed tax planning, see the Tennessee Secretary of State Tre Hargett, Business Services Division and the Tennessee Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in Tennessee?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Tennessee ruleset (re-verified quarterly against Tennessee Secretary of State Tre Hargett, Business Services Division).

Start a Tennessee LLC → Start a Tennessee Corp → File an Annual Report →

Filing portal: https://tnbear.tn.gov/