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How to start a business in Kentucky

The fees, filing links and deadlines for forming and registering a business in Kentucky, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $40
LLC, first year (state fees): $215
$15 annual report due by June 30 next year
Corporation filing fee: $40
Annual report: $15
DBA filed with: Both
General state license: No
Newspaper notice: No

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

To form an LLC, file Articles of Organization with the Kentucky Secretary of State, Business Filings for $40 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation for $40 (checked Oct 24, 2026) The $40 fee is confirmed, plus an organization tax on authorized shares (minimum $10 for 1,000 shares or fewer), so the smallest total is $50. The online corporation form offers a Profit option but does not show the fee amount.. That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in Kentucky?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.

State fee	Cost	When	Checked
Articles of Organization filing fee	$40	at filing	Oct 24, 2026
Limited Liability Entity Tax (LLET) minimum for the formation year	$175	with Form 725 by the 15th day of the fourth month after the tax year ends (April 15, 2027 for a calendar-year LLC formed in 2026)	Oct 24, 2026

First-year total: $215 in state fees.
$15 annual report due by June 30 next year Formation $40, plus the $175 minimum Limited Liability Entity Tax for the first tax year (due April 15 of the next year for a calendar-year LLC). The first $15 annual report, due by June 30 of the next year, is shown below the total, not counted in it. Excludes the optional assumed name and name reservation fees, any sales tax permit, local occupational license taxes and registrations, and registered agent services.

After the first year: Each year: the $15 annual report by June 30 and the Limited Liability Entity Tax (at least $175) with Form 725 by April 15 for calendar-year filers. An assumed name, if used, renews every five years for $20.

Fees that apply only in some cases

State fee	Cost	When	Checked
Certificate of Assumed Name (DBA) with the Secretary of State If the LLC does business under a name other than its exact legal name	$20	before using the name; lasts five years	Oct 24, 2026
Name reservation (120 days) Optional, only if you want to hold a name before filing	$15	before filing the articles	Oct 24, 2026
Sales and use tax permit If you sell taxable goods or services	Note Confirm this on the official page before you rely on it.	before making taxable sales, through MyTaxes or Form 10A100	Check when you file
Unemployment insurance registration If you hire employees	Note Confirm this on the official page before you rely on it.	when you start paying wages in Kentucky, through the KUIP employer portal	Check when you file

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in Kentucky?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the both for $20 (checked Oct 24, 2026).

How to file a DBA

Does Kentucky require an annual report?

Yes. The fee is $15 (checked Oct 24, 2026). By June 30 each year, starting the year after formation (filing opens January 1).

Does Kentucky have a franchise or privilege tax?

Kentucky's Limited Liability Entity Tax (LLET) applies to corporations, LLCs and other limited-liability entities, including a single-member LLC owned by an individual, which files Form 725. The tax is never less than $175, and $175 is the full tax when gross receipts or gross profits are $3 million or less (KRS 141.0401). The return and payment are due the 15th day of the fourth month after the tax year ends (April 15 for calendar-year filers), and the $175 minimum applies to each taxable year, including a short first year.

How do I register for state taxes in Kentucky?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does Kentucky require a general business license?

No. Kentucky doesn’t issue one general business license; what you need depends on your activity and where you operate.

Kentucky has a 6% state sales tax and no local sales taxes. Sales tax and withholding accounts are opened with the Kentucky Tax Registration Application, online through MyTaxes or on paper Form 10A100; the same application sets up the LLC's Limited Liability Entity Tax account. The Secretary of State hosts a database of local occupational license tax return forms by taxing district; for rates, contact the local district. Kentucky has no statewide general business license; the Business One Stop says licenses depend on your industry and location (checked 2026-10-24).

What local licenses will I need in Kentucky?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

Louisville (Louisville/Jefferson County Metro Government) (city)
No general city business license: new businesses register with the Louisville Metro Revenue Commission (plus the Jefferson County Clerk and the state) before earning income, online through the EMINTS portal or by paper application. The FAQ states no registration fee or occupational tax rate.

When do I need workers’ comp in Kentucky?

1 or more employees.

Employers with one or more employees must carry a Kentucky workers' comp policy or be approved by the Commissioner to self-insure, and family members, temporary and part-time workers all count. Business owners, including qualified partners and LLC members, are covered only if they elect coverage through an endorsement on a workers' comp policy, whether or not they have employees (KRS 342.012). State law exempts agricultural workers, domestic workers in a private home whose employer has fewer than two full-time domestic workers, and a few narrow groups such as some ministers and direct sellers. A contractor must cover an uninsured subcontractor's employees, and an uninsured employer can be fined $100 to $1,000 per employee for each day without coverage.

What else should I know about starting a business in Kentucky?

Corporations also pay an organization tax on authorized shares (minimum $10 for 1,000 shares or fewer), and their annual report is also $15. Missing the June 30 annual report leads to administrative dissolution. Professional service LLCs and professional service corporations use separate articles (Forms PLC and KPS). Sole proprietors file an assumed name with the county clerk where they live; the state's county clerk fee schedule sets $33 for a filing of up to five pages (KRS 64.012, as amended effective July 15, 2026). Entities and general partnerships file with the Secretary of State for $20, online or on paper. Both registrations last five years and can be renewed within the six months before they expire. Filings are usually processed the same day, but can take up to three business days. No newspaper publication requirement found on the state's official formation pages (checked 2026-10-24).

What to double-check for Kentucky?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note Ask the Department of Revenue at (502) 564-3306 or check https://revenue.ky.gov/Business/Pages/Register-Business.aspx.
Note The Kentucky Unemployment Insurance Portal (https://employer.ui.ky.gov) needs JavaScript and would not open for us. Its official registration guide walks through each step and lists no fee, but no official page says registration is free.
Note Confirm this on the official page before you rely on it.

What to do next

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Sources

Official pages checked on October 24, 2026.