TN · read September 28, 2026

Tennessee LLC cost

What Tennessee's official pages state about the cost of a standard domestic LLC: the filing fee, the annual report and any annual tax, each with the page it was read on and the date.

Formation document: Articles of Organization
Formation fee: from $300 source, read 2026-09-28 note
Periodic report: Annual Report, every year
Report fee: from $300 source, read 2026-09-28 note
Report due: on or before the first day of the fourth month following the close of the LLC's fiscal year (April 1 for an LLC whose fiscal year ends in December) source, read 2026-09-28
Annual tax: By rule: Franchise and Excise Tax source, read 2026-09-28 note
Tax due: by the 15th day of the fourth month following the close of the books and records (April 15 for a calendar-year business) source, read 2026-09-28
Publication: not read

Scope: a standard domestic LLC at standard processing speed, filed online where the online and paper fees differ. The figure shown is the one the cited page states; an add-on or a paper fee that the page also states is in the note under the figure, and nothing is computed from a note.

Compare Tennessee Every state Due dates

Tennessee LLC filing fee

from $300 to file the Articles of Organization. This is a minimum: the note says what raises it

Note from the reading $300 is the MINIMUM. The fee is $50 per member in existence on the filing date, minimum $300, maximum $3,000 (so $300 covers up to 6 members). The asterisk on the fee page means 'Additional Fees May Apply'. The per-member rule is stated on form SS-4270 itself: 'Filing Fee: $50.00 per member (minimum fee = $300/maximum fee = $3,000)'. The form also says online card/e-check payment carries a convenience fee (amount not stated on the form).

“Articles of Organization Limited Liability Company (PDF, 294.3KB) SS-4270 $300*”

Read 2026-09-28 (UTC) at sos.tn.gov/businesses/services/business-forms-fees

Tennessee LLC annual report and due date

from $300 to file the Annual Report, every year. This is a minimum: the note says what raises it

Note from the reading $300 is the MINIMUM: $50 per member over 6 members is added, up to a maximum of $3,000. The due rule was read on the instructions of form SS-4270 (the Secretary of State's own form, hosted on its file server): 'T.C.A. § 48-249-1017 requires LLCs to file an annual report with the Secretary of State on or before the first day of the fourth month following the end of the close of the LLC's fiscal year.' The same form says the fiscal year ending month defaults to December if none is given.

Report: Annual Report
Required: Yes
How often: Every year
Fee: from $300
Due: on or before the first day of the fourth month following the close of the LLC's fiscal year (April 1 for an LLC whose fiscal year ends in December)
Read: 2026-09-28 (UTC)

“The annual report fee for LLCs is $300 minimum up to a maximum of $3000.”

Read 2026-09-28 (UTC) at sos.tn.gov/businesses/faqs

Tennessee LLC annual tax or franchise tax

By rule Franchise and Excise Tax. Not one amount: the rule below says who pays and how much

The rule Franchise tax: 0.25% of Tennessee net worth, minimum $100, payable whether the company is active or inactive. Excise tax: 6.5% of Tennessee taxable income. Both are paid to the Department of Revenue, separately from the Secretary of State's annual report fee.

Not a flat amount: see rule. The only flat figure stated is the $100 minimum franchise tax.

Note from the reading due_month_day is for a calendar-year business only; other fiscal years move it. Rates and due dates were read at https://www.tn.gov/revenue/taxes/franchise---excise-tax/due-dates-and-tax-rates.html ('Franchise tax 0.25% of Tennessee net worth.' 'Excise tax 6.5% of Tennessee taxable income'). The Department of Revenue's pages describe exemptions that were not researched here.

Due: by the 15th day of the fourth month following the close of the books and records (April 15 for a calendar-year business)
Calendar date: April 15, for a calendar-year LLC
Read: 2026-09-28 (UTC)

“The minimum franchise tax is $100 and is payable if you are incorporated, domesticated, qualified, or otherwise registered through the Secretary of State”

Read 2026-09-28 (UTC) at www.tn.gov/revenue/taxes/franchise---excise-tax.html

Publication requirement

not read

Not read. No official page read today states a newspaper publication requirement for an LLC, or the absence of one. The instructions on form SS-4270 do not mention publication.

Filing office and the state's own forms

Tennessee Secretary of State, Division of Business and Charitable Organizations

File online (TNCaB) tncab.tnsos.gov
Business forms and fees sos.tn.gov
Business FAQs sos.tn.gov
Franchise and excise tax www.tn.gov
Franchise and excise tax due dates and rates www.tn.gov

Looked for and not read

The annual report due date on a sos.tn.gov page: the press release and annual-report instruction pages returned 403 / did not load; the rule was read on form SS-4270 instead.
The amount of the online convenience fee.
An official statement on newspaper publication for LLCs.

The researcher's notes

Written by the researcher who read the pages, unedited. Field names such as due_kind are the names in this site's data file.

Both Secretary of State fees are per-member scales with a $300 floor; fee_usd records the floor, which is what an LLC with 1 to 6 members pays. Form SS-4270 was read at https://sos-prod.tnsosgovfiles.com/s3fs-public/document/SS-4270%20LLC_0.pdf?VersionId=SHQcvmBKLxqwiWe3Ficu3Iv3gOHscm6X , which is the file host that sos.tn.gov's forms page links to; it is not a .gov hostname, so the recorded source URLs are the sos.tn.gov pages and the form is cited only in notes. No conflict between the pages: the form's per-member rule and the fee page's '$300*' agree. sos.tn.gov refuses some automated requests (403) but the forms-fees and FAQ pages opened.

Fees change. The state's own page is the authority: open the source link beside a figure before you file or pay. This desk is a reading of public pages. It is not legal advice and it is not tax advice.