- Filing fee
- $300
- Annual Report
- $300
- First-year gov. cost
- $400
- Publication
- Not required
The steps, in order
Pick a name Tennessee will accept
Restricted words include banking and insurance terms requiring clearance. Indistinguishable names require a $20 Written Consent filing.
Search existing Tennessee business names before you commit. Tennessee naming rules in detail.
Appoint a registered agent
Physical address in Tennessee is required (no PO boxes).
File the Articles of Organization (Form SS-4270)
Submit it to the Tennessee Secretary of State, Division of Business and Charitable Organizations through the official filing portal and pay $300. Variable: $50 per member, with a hard minimum of $300 and maximum of $3,000. Online payments add a 2.29% credit card fee or a $0.95 e-check fee.
Processing: online Essentially the same day (instantly); by mail 1 to 2 weeks. Expedite: No separate expedited fee tier..
Write an operating agreement
Not filed.
Get an EIN from the IRS
An Employer Identification Number is free from IRS.gov. You'll need it for a business bank account and, if you hire, for payroll.
Stay in good standing
File the Annual Report ($300), due First day of the fourth month following the close of the LLC's fiscal year (April 1 for calendar-year LLCs).. Not specified Tennessee report deadlines.
Every Tennessee LLC fee
| Filing | State fee | Notes |
|---|---|---|
| Articles of Organization (Form SS-4270) | $300 | Variable: $50 per member, with a hard minimum of $300 and maximum of $3,000. Online payments add a 2.29% credit card fee or a $0.95 e-check fee. |
| Annual Report | $300 | annual, First day of the fourth month following the close of the LLC's fiscal year (April 1 for calendar-year LLCs). |
| Minimum state tax | $100 | Owed regardless of income |
| Name reservation (optional) | $20 | Not specified |
| Change of registered agent | $20 | Fee to file a Statement of Change of Registered Agent is $20. |
| Amendment | $20 | |
| Certificate of good standing | $20 | |
| Notice of Dissolution followed by Articles of Termination of Existence | $40 | |
| DBA / assumed name | $20 | state |
How Tennessee compares nationally
- Tennessee's filing fee of $300 is the 3rd highest of 51 jurisdictions (median $104).
- Tennessee's first-year government cost of $400 is the 5th highest of 51 jurisdictions (median $125).
- Tennessee's yearly cost after that of $400 is the 4th highest of 51 jurisdictions (median $45).
See every state side by side in our LLC cost by state table.
File it yourself or use a service?
Filing directly with the Tennessee Secretary of State, Division of Business and Charitable Organizations costs $300 and nothing else, but you'll need a registered agent with a Tennessee street address, and that address goes on the public record. A formation service files for you and acts as your agent. Here's what that adds over three years, before Tennessee's own fees:
| Route | Year one with Tennessee fee | 3-year service fees |
|---|---|---|
| File yourself, be your own agent | $300 | $0 |
| Northwest | $339 | $289 |
| Bizee Basic | $300 | $298 |
Bizee vs Northwest, compared · All LLC services ranked
State taxes to plan for
No personal income tax on earned income. Entity-level Franchise and Excise Tax applies. Franchise tax is 0.25% of net worth (minimum $100). Excise tax is 6.5% of net earnings (with a $50,000 standard net earnings deduction).
What's different about Tennessee
- Per-member pricing model ($50/head) with a $300 floor is incredibly rare nationwide.
- Imposing franchise and excise taxes on standard pass-through LLCs forces owners into corporate-level tax accounting.
More Tennessee LLC guides
Tennessee LLC questions
How much does it cost to form an LLC in Tennessee?
The Tennessee Secretary of State, Division of Business and Charitable Organizations charges $300 to file the Articles of Organization (Form SS-4270). Counting mandatory first-year items, expect about $400 in government fees (Minimum $300 formation + $100 minimum franchise tax = $400 for the first year.).
How long does it take to form an LLC in Tennessee?
Online: Essentially the same day (instantly). By mail: 1 to 2 weeks. Expedited: No separate expedited fee tier..
Does a Tennessee LLC have to file an annual report?
Yes. Tennessee requires the Annual Report, which costs $300, filed annual. Due: First day of the fourth month following the close of the LLC's fiscal year (April 1 for calendar-year LLCs).. Not specified
Can I be my own registered agent in Tennessee?
Usually, if you meet the requirements. Physical address in Tennessee is required (no PO boxes). Your agent's address becomes public record.
Does Tennessee require publishing a notice for a new LLC?
No. Tennessee has no newspaper publication requirement for LLCs, based on our latest check.
Is an operating agreement required in Tennessee?
Not filed.
What taxes does a Tennessee LLC pay to the state?
No personal income tax on earned income. Entity-level Franchise and Excise Tax applies. Franchise tax is 0.25% of net worth (minimum $100). Excise tax is 6.5% of net earnings (with a $50,000 standard net earnings deduction).
Sources and verification
Last checked against official state sources on . States change fees with little notice, so confirm on the filing portal before you pay. How we verify.
Still being confirmed with the state: name reservation.duration, ra.self allowed, report.late penalty, foreign.fee.