Kentucky LLC annual report and yearly fees: what is due and when

Kentucky's annual report costs only $15, but it is not the only yearly charge: most LLCs also pay the limited liability entity tax. This guide covers both, with the deadlines and what happens if you miss them.

By Muhammad Bilal, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

Kentucky LLCs file a $15 annual report with the Secretary of State between January 1 and June 30 each year, starting the year after formation. Most also owe the limited liability entity tax, with a $175 minimum, on a separate return to the Department of Revenue. Missing the report leads to administrative dissolution, and reinstatement costs $100 plus the overdue reports.

At a glance

Annual report
$15
Window
January 1 to June 30
First report
The year after formation
Entity tax
$175 minimum, most LLCs
Entity tax due
With the LLC's state return
Reinstatement
$100 plus overdue reports
Kentucky LLC annual report and yearly fees: what is due and whenAnnual report: $15; Window: January 1 to June 30; First report: The year after formation; Entity tax: $175 minimum, most LLCs; Entity tax due: With the LLC's state return; Reinstatement: $100 plus overdue reports.KEY FACTS AT A GLANCEKentucky LLC annual report and yearly fees: whatis due and whenAnnual report$15WindowJanuary 1 to June 30First reportThe year after formationEntity tax$175 minimum, most LLCsEntity tax dueWith the LLC's statereturnReinstatement$100 plus overdue reportsChecked against official sourcesTax BakersKentucky LLC annual report and yearly fees: what is due and whenAnnual report: $15; Window: January 1 to June 30; First report: The year after formation; Entity tax: $175 minimum, most LLCs; Entity tax due: With the LLC's state return; Reinstatement: $100 plus overdue reports.KEY FACTS AT A GLANCEKentucky LLC annual report andyearly fees: what is due and whenAnnual report$15WindowJanuary 1 to June 30First reportThe year after formationEntity tax$175 minimum, most LLCsEntity tax dueWith the LLC's state returnReinstatement$100 plus overdue reportsChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What does a Kentucky LLC have to file each year?

FilingFiled withCostDue
Annual reportKentucky Secretary of State$15June 30
Limited liability entity taxKentucky Department of Revenue$175 minimum15th day of the 4th month after year end
Owners' income tax returnsKentucky Department of RevenueFlat income taxApril 15

For forming the LLC in the first place, see how to form an LLC in Kentucky.

When is it due?

The annual report is filed between January 1 and June 30 each year, starting in the calendar year after formation. The limited liability entity tax return is separate, due with the LLC's Kentucky return by the 15th day of the fourth month after its tax year ends, which is April 15 for calendar-year LLCs.

How much does it cost?

$15 for the annual report. The limited liability entity tax has a $175 minimum for most LLCs, including single-member LLCs disregarded for federal tax; LLCs with larger Kentucky gross receipts or profits pay more. Together, most small LLCs pay about $190 a year.

How do you file it?

  1. Log in to the Secretary of State's online services

    Kentucky Business One Stop or the annual report page.

  2. Find the LLC

    By name or organization number.

  3. Confirm or update details

    Principal office, registered agent and managers or members.

  4. Pay $15 by June 30

    And keep the confirmation.

What information do you need?

The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Kentucky entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.

What happens if you file late or not at all?

An LLC that does not file its annual report by June 30 is sent notice, and if it still does not file, the Secretary of State administratively dissolves it, usually in the autumn. Separately, a late limited liability entity tax return or payment carries Department of Revenue penalties and interest.

How do you restore a dissolved LLC?

A dissolved Kentucky LLC is reinstated by filing an application for reinstatement with a $100 fee, plus every overdue annual report and its fee. Any outstanding tax filings may also need to be brought current. See reinstating a dissolved LLC.

What else does a Kentucky LLC pay each year?

Owners pay Kentucky's flat income tax on their share of profit, and many cities and counties levy occupational license taxes on business profit or wages. LLCs selling taxable goods or services file sales tax returns, and employers file withholding and unemployment returns.

What does a typical year look like?

WhenWhat to do
January 1Annual report window opens
April 15Limited liability entity tax and owners' returns, calendar-year LLCs
By June 30File the $15 annual report
Local deadlinesOccupational license tax returns
Monthly or quarterlySales tax returns, if registered

Is anything different for foreign owners?

No. A Kentucky LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.

How do you avoid missing it?

Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Kentucky Secretary of State, and you can always file directly. See business tax deadlines.

Want your Kentucky filings handled?

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Questions people ask

When is the Kentucky LLC annual report due?

Between January 1 and June 30 each year, starting the year after formation.

How much is the Kentucky annual report?

$15.

Do Kentucky LLCs pay entity tax?

Most do: the limited liability entity tax, with a $175 minimum, filed with the Department of Revenue.

How much does it cost to reinstate a Kentucky LLC?

$100 plus each overdue annual report.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. Kentucky Secretary of State: Business filings
  2. Kentucky Department of Revenue: Limited liability entity tax

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.

State LLC formationHow to form an LLC in KentuckyDeadlines, penalties and IRS noticesAdministrative dissolution: missed state filings and how to reinstateDeadlines, penalties and IRS noticesUS business tax deadlines: the full calendar

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This guide is general information. It is not tax or legal advice for your situation.