What is Kentucky's annual report filing process for LLCs?

Kentucky LLCs file an annual report with the Secretary of State between January 1 and June 30 each year. Open the online services portal at sos.ky.gov, find your LLC by name or organization number, and confirm the registered agent name and address, principal office address, and member or manager details on the record. The fee is $15, payable by credit card or electronic check in the portal, or by check or money order if you mail the report instead. A newly organized LLC does not file in its first calendar year: the first annual report is due between January 1 and June 30 of the year following the calendar year in which the LLC was organized. Kentucky charges no late fee, but a report that has not arrived by August 31 leads to administrative dissolution, and reinstatement then costs a $100 penalty plus $15 for each delinquent report. Set a calendar reminder for early June and have your current address details to hand before you sign in.

How much does it cost to start and maintain an LLC in Kentucky?

Forming a Kentucky LLC costs $40 for the Articles of Organization filed with the Secretary of State, the same online or by mail, and that is the second-lowest formation fee in the country. The recurring filing cost is the $15 annual report, filed between January 1 and June 30. The figure most owners miss is the Limited Liability Entity Tax: every business protected from liability by Kentucky law, LLCs included, owes a minimum of $175 a year at $3 million or less in total gross receipts or gross profits, with a sliding scale between $3 million and $6 million and a receipts-or-profits formula above that. Add the three together and a realistic first-year state cost is at least $230, which is roughly $2 below the national average, not the bargain the $40 headline suggests. Optional items are priced separately: a name reservation is $15, and a certificate of good standing or a certified copy is $10 each. Missing the report does not add a fee, but leaving it unfiled past August 31 leads to administrative dissolution and a $100 reinstatement penalty plus $15 per delinquent report.

What happens if I miss Kentucky's June 30th annual report deadline?

Nothing happens on July 1 in dollar terms, because Kentucky charges no late fee. The Secretary of State mails a Sixty Day Notice on July 1, and an annual report received by August 31 returns the company to good standing without penalty and without any surcharge. The report still costs $15. August 31 is the date that matters: a report not submitted by then results in administrative dissolution of the business, or revocation of the authority to conduct business in Kentucky for an out-of-state LLC. After dissolution, Kentucky law charges a $100 reinstatement penalty plus $15 for each delinquent annual report, so a two-year lapse costs $130 rather than $15. Kentucky law allows reinstatement at any time, but the application must carry a Department of Revenue certificate showing all taxes owed have been paid, and an entity that has begun winding up is barred from reinstating. If the Sixty Day Notice has reached you, file the overdue report at sos.ky.gov while it still costs only the ordinary $15.

Do I need a registered agent for my Kentucky LLC?

Yes. Kentucky requires every LLC to maintain a registered agent with a physical Kentucky street address who accepts service of process and official correspondence on the company's behalf. You can serve as your own agent if you have a Kentucky street address, since a PO box does not qualify, or appoint a commercial registered agent service. Our cost model assumes about $125 a year for a commercial agent, and that is the amount to budget alongside the $15 report and the $175 minimum Limited Liability Entity Tax. Your agent's name and address appear on the Articles of Organization filed with the Secretary of State and are confirmed on each annual report, filed between January 1 and June 30. The practical consequence of letting the appointment lapse is the same as not filing at all: the Secretary of State can administratively dissolve the LLC, and reinstatement then costs a $100 penalty plus $15 for each delinquent report. Before your next filing window, check that the agent details on the register still match reality, and remember that whatever address you list is public, so serving as your own agent means publishing a street address you control.

Compliance · KY

Kentucky LLC Annual Compliance Requirements (2026)

Everything your Kentucky LLC must do to stay in good standing, annual report deadlines, registered agent rules, and state-specific obligations.

First-Year Total$230

Annual Ongoingfrom $190/yr

vs National Avg- $2.13

By Edmond Hui · Last updated: September 19, 2026

Kentucky is one of the cheapest states in the country to open an LLC and one of the simplest to keep compliant, with the second-lowest formation fee nationally at $40 for the Articles of Organization and a $15 annual report. The catch is that the filing fees are not the whole bill. Every liability-shielded entity in the Commonwealth also owes the Limited Liability Entity Tax, a minimum of $175 a year for entities with $3 million or less in total gross receipts or gross profits, which brings a realistic first-year state cost to at least $230 and puts Kentucky roughly $2 below the national average rather than far beneath it. The compliance calendar itself is genuinely light. The annual report is filed between January 1 and June 30 each year, and a business organized this year files its first report between January 1 and June 30 of the following year. Kentucky charges no late fee, which is unusual, but it pairs that leniency with a firm August 31 cutoff after which the LLC is administratively dissolved. With business hubs in Louisville and Lexington and strength in healthcare, bourbon and consumer goods, and logistics, Kentucky suits first-time owners who want a predictable, low-cost compliance routine, provided they mark the August 31 date as seriously as the June 30 one.

Stat card for Kentucky LLC compliance costs: at least $230 in unavoidable first-year charges and at least $190 a year after that, −$2.13 against the $232.13 national first-year average. Its annual report costs $15. — First-year total bundles the state filing fee with any report or entity tax due in year one; the recurring figure is the LEAST Kentucky costs every year after that, because at least one of the charges inside it scales with the LLC's own figures, and the first-year total contains it. The comparison against the national average is a floor for the same reason. Source: Kentucky's published filing requirements and fee schedule, verified July 2026; national average from MyStateLLC's 50-state compliance dataset.

Annual Report Requirements

Due: June 30

Fee: $15

Frequency: annual

How: Online or mail

Full Kentucky Annual Report Guide →

Registered Agent Requirements

Every Kentucky LLC must keep a registered agent with a physical Kentucky street address to receive service of process and official mail. This section covers who qualifies, what it costs to appoint a commercial agent instead of serving yourself, how the agent's details are confirmed on each annual report, and the privacy tradeoff of putting your own address on the public register.

Before you compare paid services: in most states the LLC's owner, or another individual who qualifies, may serve as its registered agent themselves, generally subject to that state's rules on keeping a street address in the state and being available there during normal business hours. A paid service is one way to meet the requirement and not the only one. The Kentucky registered agent requirements set out what Kentucky itself asks.

Registered agent services for Kentucky LLCs

Affiliate disclosure: Northwest Registered Agent, Bizee, ZenBusiness and LegalZoom pay us a commission if you sign up through our link, at no extra cost to you. We list only the registered agent services we have an affiliate relationship with, so this is not a survey of the whole market.

This list is not scored. The four are listed cheapest annual renewal first, and every claim below is about the services listed here rather than the whole market.

Northwest Registered Agent$125/yr renewal
Best for: Privacy-focused owners and anyone who just needs an agent, not a formation bundle
Bizee$149/yr renewal
Best for: A free first year on every plan, renewing at $149/yr, if you're comfortable with the BBB caveat
ZenBusiness$199/yr renewal
Best for: First-time founders forming a new LLC who want phone, email and chat support
LegalZoom$249/yr renewal
Best for: Complex structures that want attorney consultations, which come with LegalZoom's Pro and Premium formation plans rather than this renewal price

Note: Bizee holds a C rating from the BBB and is not accredited. BBB's profile carries a live alert describing a pattern of complaints about unexpected charges, difficulty canceling and filing delays, and Bizee has posted a response to it. We flag this so you can make an informed choice.

Annual renewal is each provider's own standard published rate. Check the current terms at each provider before you buy. The scored ranking, and the formula behind it, is in our full formation services review →

Kentucky Registered Agent Requirements →

Late Filing Penalties

Penalty: No additional late fee - $15 filing fee remains the same even when filed late

Kentucky Late Fee Guide →

Kentucky-Specific Compliance Considerations

Low Filing Fees, but the LLET Is the Real Cost

Kentucky's $40 formation fee ranks second-lowest nationally and the $15 annual report keeps filing costs minimal. Budget for the Limited Liability Entity Tax on top of them: the minimum is $175 a year for entities with $3 million or less in total gross receipts or gross profits, more than four times the formation fee and nearly twelve times the report fee.

A Six-Month Mid-Year Filing Window

Kentucky opens the annual report window on January 1 and closes it on June 30, so you have six months rather than a single due date, and the deadline sits outside the busiest part of tax season. A newly organized LLC files nothing in its year of organization; its first report is due in the January 1 to June 30 window of the following year.

No Late Fee, but a Hard August 31 Cliff

Kentucky charges nothing for filing late. After June 30 the Secretary of State mails a Sixty Day Notice on July 1, and a report received by August 31 returns the company to good standing without penalty. Miss August 31 and the LLC is administratively dissolved, and Kentucky law then charges a $100 reinstatement penalty plus $15 for each delinquent annual report.

Industry Concentration in Healthcare and Logistics

Kentucky's healthcare and logistics sectors are concentrated around Louisville and Lexington, which matters for LLCs in those fields because sector licensing and contracting requirements sit on top of the state's own light compliance load. The Secretary of State filings are only one layer; check the professional and local licensing that applies to your work.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.

Frequently Asked Questions

: Kentucky LLCs file an annual report with the Secretary of State between January 1 and June 30 each year. Open the online services portal at sos.ky.gov, find your LLC by name or organization number, and confirm the registered agent name and address, principal office address, and member or manager details on the record. The fee is $15, payable by credit card or electronic check in the portal, or by check or money order if you mail the report instead. A newly organized LLC does not file in its first calendar year: the first annual report is due between January 1 and June 30 of the year following the calendar year in which the LLC was organized. Kentucky charges no late fee, but a report that has not arrived by August 31 leads to administrative dissolution, and reinstatement then costs a $100 penalty plus $15 for each delinquent report. Set a calendar reminder for early June and have your current address details to hand before you sign in.
: Forming a Kentucky LLC costs $40 for the Articles of Organization filed with the Secretary of State, the same online or by mail, and that is the second-lowest formation fee in the country. The recurring filing cost is the $15 annual report, filed between January 1 and June 30. The figure most owners miss is the Limited Liability Entity Tax: every business protected from liability by Kentucky law, LLCs included, owes a minimum of $175 a year at $3 million or less in total gross receipts or gross profits, with a sliding scale between $3 million and $6 million and a receipts-or-profits formula above that. Add the three together and a realistic first-year state cost is at least $230, which is roughly $2 below the national average, not the bargain the $40 headline suggests. Optional items are priced separately: a name reservation is $15, and a certificate of good standing or a certified copy is $10 each. Missing the report does not add a fee, but leaving it unfiled past August 31 leads to administrative dissolution and a $100 reinstatement penalty plus $15 per delinquent report.
: Nothing happens on July 1 in dollar terms, because Kentucky charges no late fee. The Secretary of State mails a Sixty Day Notice on July 1, and an annual report received by August 31 returns the company to good standing without penalty and without any surcharge. The report still costs $15. August 31 is the date that matters: a report not submitted by then results in administrative dissolution of the business, or revocation of the authority to conduct business in Kentucky for an out-of-state LLC. After dissolution, Kentucky law charges a $100 reinstatement penalty plus $15 for each delinquent annual report, so a two-year lapse costs $130 rather than $15. Kentucky law allows reinstatement at any time, but the application must carry a Department of Revenue certificate showing all taxes owed have been paid, and an entity that has begun winding up is barred from reinstating. If the Sixty Day Notice has reached you, file the overdue report at sos.ky.gov while it still costs only the ordinary $15.
: Yes. Kentucky requires every LLC to maintain a registered agent with a physical Kentucky street address who accepts service of process and official correspondence on the company's behalf. You can serve as your own agent if you have a Kentucky street address, since a PO box does not qualify, or appoint a commercial registered agent service. Our cost model assumes about $125 a year for a commercial agent, and that is the amount to budget alongside the $15 report and the $175 minimum Limited Liability Entity Tax. Your agent's name and address appear on the Articles of Organization filed with the Secretary of State and are confirmed on each annual report, filed between January 1 and June 30. The practical consequence of letting the appointment lapse is the same as not filing at all: the Secretary of State can administratively dissolve the LLC, and reinstatement then costs a $100 penalty plus $15 for each delinquent report. Before your next filing window, check that the agent details on the register still match reality, and remember that whatever address you list is public, so serving as your own agent means publishing a street address you control.

Sources

Each entry below is a document recorded in our verified Kentucky sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

Kentucky statute: KRS 14A.2-060(2)(b) (veteran-owned business fee waiver)
Kentucky statute: KRS 14A.2-060(1)(j) (reinstatement penalty)
Kentucky statute: KRS 14A.7-030(1) (reinstatement at any time)
sos.ky.gov/bus/business-filings/OnlineServices/Pages/default.aspxKentucky Secretary of State: business entity filings
apps.legislature.ky.gov/law/statutes/statute.aspx?id=47075Kentucky statute: Annual Report
onestop.ky.gov/manage/Pages/annualreports.aspxKentucky Secretary of State: file the Annual Report
apps.legislature.ky.gov/law/statutes/statute.aspx?id=57941Kentucky statute: Limited Liability Entity Tax
revenue.ky.gov/Forms/Form%20725%20Instructions.pdfKentucky agency guidance: Limited Liability Entity Tax
revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspxKentucky Department of Revenue: file the Limited Liability Entity Tax

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.