Tennessee LLC Fee Schedule — Complete List (2026)
All Tennessee LLC fees, current as of 2026. For formation, see how to form a Tennessee LLC. For cost analysis, see our cost guide.
Secretary of State Fees
| Filing | Fee | Notes |
|---|---|---|
| Articles of Organization (Form SS-4270) | $300/member (min $300) | Per member |
| Annual Report | $300 minimum | Due April 1 via TNBEAR |
| Name reservation | $20 | 4 months |
| Certificate of Authority (foreign) | $300/member | Per member |
| Amendment | Varies | |
| Dissolution (Form SS-4244) | Varies | |
| Certificate of Existence | Varies |
Department of Revenue Fees
| Item | Rate/Fee | Notes |
|---|---|---|
| Franchise & Excise Tax | 6.5% + 0.25% ($300 min) | Annual, Form FAE 170 |
| Sales tax registration | Free | Register at tntap.tn.gov |
| Business tax (select cities) | Varies | Nashville, Memphis, etc. |
Other
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Get Started| Item | Fee | Agency |
|---|---|---|
| State business license | $15-$50 | County Clerk |
| EIN | Free | IRS |
| Workers' comp | Varies | Private insurer |
| Contractor license | Varies | TN Board for Licensing Contractors |
FAQ
Why are Tennessee fees so high?
Tennessee compensates for zero personal income tax with higher entity-level fees and taxes. The $300/member structure and $600/year minimum are the trade-off for residents paying zero income tax.