How to form an LLC in Kentucky (2026)

File a domestic Kentucky LLC through Kentucky One Stop when you live in Kentucky and will do the work from Kentucky. Articles of Organization cost $40 on the Secretary of State Fees page. Five steps: confirm Kentucky facts, gather the Articles with a Kentucky registered agent, file online, pay $40, then get a free EIN. Compare structures on LLC vs sole proprietorship.

How much does it cost to form an LLC in Kentucky?

The Kentucky Secretary of State Fees page lists domestic LLC Articles of Organization at $40.00, re-checked 14 October 2026. The yearly annual report is $15.00, and a registered agent change is $10.00. That makes Kentucky one of the cheaper states on this site to form and keep an LLC. Pay what the portal shows.

How do I file Kentucky Articles of Organization online?

Start at Kentucky One Stop, which links to the Secretary of State’s online business filing. Choose Articles of Organization for a domestic LLC, enter a distinguishable name, a Kentucky registered agent who consents, the registered office, and the principal office, then pay $40. The filed Articles are your formation proof; keep the receipt.

Does a Kentucky LLC need a registered agent?

Yes. Kentucky Articles of Organization must name a registered agent who consents to serve, plus a registered office address in Kentucky. The agent goes on the public record. A later Statement of Change of Registered Agent or Office costs $10.00 on the SOS Fees page. DIY versus commercial tradeoffs: Registered agent basics.

When is the Kentucky LLC annual report due, and what does it cost?

Between January 1 and June 30 each year, starting the year after the LLC is organized (KRS 14A.6-010). The fee is $15.00. Missing June 30 puts the LLC in bad standing; One Stop says reports received by August 31 restore good standing without penalty. After that, administrative dissolution follows.

Do I get an EIN before or after the Kentucky LLC?

After. The IRS tells applicants to form the state entity first, and the EIN application on IRS.gov is free. Apply the same day the Secretary of State accepts your Articles of Organization if you need a business bank account right away. Walkthrough: Get an EIN; then open a first business checking account.

Does a Kentucky LLC need newspaper publication?

No. The Kentucky Secretary of State Articles of Organization path and Fees page include no newspaper publication step for a standard domestic Kentucky LLC. Skip any “Kentucky LLC publication” add-on a vendor tries to sell you. New York is different and does require publication; see How to form an LLC in New York.

Kentucky LLC fee table (re-checked 14 October 2026)

Fees re-checked on the Kentucky SOS Fees and Annual Reports pages, Kentucky One Stop and KRS 14A.6-010 on 14 October 2026. If the portal shows a different checkout total, pay what the portal shows and keep the receipt.

File in Kentucky if the work is in Kentucky

A domestic Kentucky LLC is organized by filing Articles of Organization with the Kentucky Secretary of State (KRS Chapter 275 / 14A). Online filing runs through Kentucky One Stop. A company already formed somewhere else that wants to transact business in Kentucky files an Application for Certificate of Authority — a different instrument (SOS Fees: foreign LLC $90.00).

Filing in Wyoming, Delaware, or Georgia does not move Kentucky work out of Kentucky. A foreign entity that transacts business here still needs a Kentucky registered agent and Kentucky foreign qualification, plus the formation state’s agent and report. Home-state filing is the cheaper default for a one-state operator. Multi-state registration overview: Foreign LLC and certificate of authority.

What to have on the desk before opening Kentucky One Stop

Checked against the SOS Fees page, Annual Reports page, One Stop annual-reporting guidance, and KRS 14A.6-010 on 14 October 2026:

• A distinguishable LLC name. Search SOS business entity records before ordering letterhead.
• Articles of Organization details, including registered agent with signed consent, registered-office address, principal office mailing address, and member-managed or manager-managed election (KRS 275.025).
• Registered agent who can accept service of process in Kentucky. See Registered agent basics for a new LLC.
• Organizer / payment method. Checks for mail filings are payable to Kentucky State Treasurer per the Fees page.

No newspaper or other advertising is required on the standard domestic Articles of Organization path. Professional LLCs and conversions are out of scope for a default 1099 single-member LLC on this page. Qualifying veteran-owned filings may have a separate fee path on the portal — confirm at checkout; this page does not invent a zero-fee claim.

File through Kentucky One Stop

The primary path on this page is Kentucky One Stop at onestop.ky.gov. File Articles of Organization for a new Kentucky LLC and pay. The SOS Fees page lists $40.00 for Articles of Organization (same fee for mail or in person).

Optional assumed-name certificates ($20 on the Fees page under “Other Filing Fees”) or other line items belong on the current fee table and checkout screen — this page does not invent add-ons. Pay what the portal shows and keep the receipt.

After the Articles of Organization are filed

Formation with the SOS is not a Kentucky Department of Revenue tax account, a sales-tax permit, a city license, or a professional license. Those have their own filings. Kentucky also administers a separate Limited Liability Entity Tax (LLET) through the Department of Revenue — confirm current forms and amounts on revenue.ky.gov; this page does not compute LLET.

The IRS tells applicants to form the state entity first, then obtain an Employer Identification Number. That application on IRS.gov is free.

Kentucky does not require an operating agreement to be filed with the Articles of Organization. A written agreement still matters between members. Banks often ask for one anyway. See LLC operating agreement basics.

Annual report — $15, January 1–June 30

Kentucky requires an annual report for domestic LLCs. Per KRS 14A.6-010 and the SOS Annual Reports page: file between January 1 and June 30; the first report is due in that window in the calendar year after organization. Fee: $15.00.

Put the first Jan–June window on a calendar the day articles are accepted. File online through One Stop or return the January postcard. One Stop guidance: failure to file by June 30 results in bad standing; reports received by August 31 restore good standing without penalty; failure after August 31 can lead to administrative dissolution. Cross-state renewals: LLC annual report and annual registration. This page does not compute anyone’s tax.

Overview of admin-dissolve vs reinstate: Reinstate an administratively dissolved or revoked LLC. SOS Fees list a $100 reinstatement penalty after administrative dissolution — confirm the full catch-up package on the portal before paying.

What this page does not cover

• Professional entities, conversions, or foreign registration of an out-of-state company beyond the fee citation above.
• Sales-tax, employer withholding, unemployment, Workers’ Compensation, or local business licenses.
• Computing Kentucky LLET or any Department of Revenue return — confirm on revenue.ky.gov.
• Whether an S corporation election is worth the payroll. That is a CPA conversation after there is real net income.
• Any promise that an LLC prevents a personal guarantee on a bank account or a business card. It usually does not.
• Telling a Georgia operator to file Kentucky as a sophistication upgrade.
• Voluntary dissolution — Articles of Dissolution are $40 on the SOS Fees page; confirm before filing; see Dissolve or cancel an LLC.
• Processor fees or portal line items that are not printed on the sources above.