Forming an LLC in Tennessee costs $300 to file with the state. Ongoing, you file: Annual report (min $300), 1st day of 4th month after fiscal year end. Separately, Franchise & Excise Tax (min franchise $100). No personal income tax, but the Franchise & Excise Tax and $300 minimum report make it costly.
Tennessee LLC at a glance
| State filing fee | $300 |
| Processing time | ~1 week; expedited available |
| Annual/biennial report | Annual report (min $300), 1st day of 4th month after fiscal year end |
| Franchise / annual tax | Franchise & Excise Tax (min franchise $100) |
| State income tax | No state personal income tax |
| State sales tax | 7% |
| Sales-tax economic nexus | $100,000 |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Not available (ownership is on record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the Tennessee Secretary of State and tax authority before filing.
Does Tennessee fit your situation?
Tennessee puts ownership on the public record, so it is not the choice if you need anonymity. It has no state personal income tax. No personal income tax, but the Franchise & Excise Tax and $300 minimum report make it costly.
If you do not live or operate in Tennessee, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in Tennessee
- Check name availability and appoint a Tennessee registered agent.
- File the Articles of Organization ($300) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Put the report on a calendar: Annual report (min $300), 1st day of 4th month after fiscal year end.
Generate your Tennessee deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in Tennessee?
The state filing fee is $300. Ongoing you file annual report (min $300), 1st day of 4th month after fiscal year end. Franchise & Excise Tax (min franchise $100).
Does Tennessee require an annual report?
Yes: Annual report (min $300), 1st day of 4th month after fiscal year end.
Is Tennessee a good state for a non-resident LLC?
Tennessee has no state personal income tax. No personal income tax, but the Franchise & Excise Tax and $300 minimum report make it costly. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.