Who should form an LLC in Connecticut?
Anyone who lives in Connecticut or runs their business from there. If you form in another state but operate in Connecticut, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in Connecticut, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in Connecticut. See what a registered agent is.
File the Certificate of Organization
Online through business.ct.gov, which is fastest, or by mail, with the $120 fee. The certificate names the registered agent, who must consent to the appointment.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does Connecticut require every year?
An annual report every year, $80, filed online through business.ct.gov between January 1 and March 31, starting in the calendar year after the LLC is formed. The Secretary of the State emails reminders to the address on file. Connecticut's former $250 business entity tax was repealed, so the report fee is the only routine state fee.
For deadlines, fees and late penalties in detail, see Connecticut LLC yearly filings.
What do the first two years cost?
| Item | Cost |
|---|---|
| Certificate of Organization | $120 |
| First annual report, in the following year's January to March window | $80 |
What about Connecticut's pass-through entity tax?
Connecticut has a pass-through entity tax for partnerships and S corporations. It was mandatory for earlier years and has been elective since 2024, so multi-member LLCs and S corporations can choose whether to pay state tax at the entity level. See pass-through entity tax elections.
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the Connecticut filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in Connecticut?
Yes. Connecticut has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Connecticut street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which Connecticut taxes apply to an LLC?
Owners pay Connecticut income tax on their share of profit. Connecticut's sales tax is 6.35%, with no local sales taxes; register with the Department of Revenue Services if you sell taxable goods or services, since Connecticut taxes a number of services.
If you sell online, see Connecticut sales tax for online sellers.
Federally, a Connecticut LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your Connecticut LLC formed?
We file your Certificate of Organization, arrange the registered agent and EIN, and keep track of every Connecticut deadline for you.
Questions people ask
How much does it cost to form an LLC in Connecticut?
$120 for the Certificate of Organization.
When is the Connecticut LLC annual report due?
Between January 1 and March 31 each year, starting the year after formation.
How much is the Connecticut annual report?
$80.
Does Connecticut still charge the business entity tax?
No. It was repealed.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Connecticut business.ct.gov: Business registration
- Connecticut Department of Revenue Services
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.