Kentucky Annual Report & LLET: Deadlines & Fees (2026)

Q: When is the Kentucky annual report due?

The Kentucky annual report is due June 30 each year and can be filed any time between January 1 and June 30 with the Secretary of State. The filing fee is $15. There is no separate extension of this deadline.

Q: How much is the Kentucky annual report fee?

The annual report fee is $15 for an LLC, paid to the Kentucky Secretary of State. This is separate from the Limited Liability Entity Tax, which has a $175 minimum and is paid to the Department of Revenue.

Q: What is the Kentucky LLET?

The Limited Liability Entity Tax (LLET) is a state tax on entities with limited liability, including LLCs. The minimum is $175. Entities with $3,000,000 or less in Kentucky gross receipts or gross profits pay only the $175 minimum.

Q: What happens if I miss the June 30 annual report?

An LLC that fails to file its annual report by June 30 is administratively dissolved by the Secretary of State. It becomes inactive and in bad standing until it reinstates by filing a reinstatement application and paying a $100 penalty plus delinquent fees.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

Every Kentucky LLC files a $15 annual report with the Kentucky Secretary of State by June 30 each year and separately pays a minimum $175 Limited Liability Entity Tax (LLET) to the Department of Revenue. The report can be filed any time from January 1 to June 30; missing it leads to administrative dissolution and a $100 reinstatement penalty.

Quick Answer

Annual report fee: $15 (Secretary of State)
Deadline: June 30 (file any time Jan 1–Jun 30)
LLET minimum: $175 (Department of Revenue)
LLET exemption: $175 minimum if gross receipts or profits ≤ $3,000,000
Miss the report: Administrative dissolution; $100 to reinstate
Two agencies: Report = Secretary of State; LLET = Department of Revenue

Two Separate Kentucky Obligations

Kentucky LLCs have two distinct annual obligations that are easy to confuse. The annual report is a $15 filing with the Secretary of State that keeps the entity in good standing and confirms its details. The Limited Liability Entity Tax (LLET) is a separate tax with a $175 minimum paid to the Department of Revenue and reported on the LLC's Kentucky tax return. Filing one does not satisfy the other. This guide covers both, so you can budget and calendar each. For the full cost picture, see Kentucky LLC cost.

The Kentucky Annual Report

The Kentucky annual report is a short filing that every business entity registered in Kentucky - including LLCs, corporations, and limited partnerships - must submit to the Secretary of State each year. It confirms the entity's principal office address, its registered agent and registered office, and its members or managers. The Secretary of State pre-populates most fields from your record, so the filing is quick. You file it online through the Secretary of State's system or by paper, and the fee is $15. The report is what keeps your LLC active and in good standing after you complete Kentucky formation.

Annual Report Deadline: June 30

The Kentucky annual report is due June 30 every year. The filing window opens January 1, so you can file any time in the first half of the year. Kentucky does not offer a separate extension of the June 30 date, and the deadline is the same regardless of when your LLC was formed. A practical tip: file early in the window and set a recurring reminder, because the penalty for missing June 30 - administrative dissolution - is far more disruptive than the $15 fee.

The Limited Liability Entity Tax (LLET)

The Limited Liability Entity Tax is Kentucky's tax on businesses that enjoy limited liability protection, including LLCs, corporations, S-corporations, and limited partnerships. Sole proprietorships and general partnerships are not subject to it. Every covered entity owes a minimum LLET of $175. An entity with $3,000,000 or less in Kentucky gross receipts or gross profits pays only that $175 minimum and does not compute the tax further. Above the threshold, the LLET is the lesser of $0.095 per $100 of Kentucky gross receipts (0.095%) or $0.75 per $100 of Kentucky gross profits (0.75%), with a sliding scale that phases in between $3,000,000 and $6,000,000.

How and When You Pay the LLET

You report the LLET on the entity's Kentucky return, not on the annual report. The return depends on how the LLC is taxed: Form 720 for entities taxed as corporations, Form 725 for single-member LLCs, and Form 765 for partnerships and multi-member LLCs. The return is generally due by the 15th day of the fourth month after the close of the tax year (April 15 for a calendar-year filer). Because an LLC is a pass-through by default, its members also report their share of income on their own federal and Kentucky returns - the LLET applies at the entity level on top of that. To register your tax accounts, use the Kentucky One Stop / Department of Revenue registration.

Kentucky Annual Compliance at a Glance (2026)

The table below summarizes the recurring Kentucky obligations for an LLC, each verified against the Secretary of State fee schedule and the Department of Revenue. Amounts are effective for 2026.

Obligation	Amount (2026)	Deadline	Agency
Annual report	$15	June 30 (window opens Jan 1)	Secretary of State
LLET (minimum)	$175	15th day of 4th month after year-end	Department of Revenue
LLET (over $3M receipts/profits)	Lesser of 0.095% receipts or 0.75% profits	Same as above	Department of Revenue
Reinstatement (if dissolved)	$100 + delinquent fees	When reinstating	Secretary of State

Penalties for Missing the Report or LLET

Missing either obligation has consequences, but they differ by agency. If an LLC fails to file its annual report by June 30, the Secretary of State administratively dissolves it; the LLC becomes inactive and in bad standing until it files a reinstatement application, pays a $100 penalty, and clears delinquent annual report fees. If an LLC fails to file its Kentucky return or pay the LLET, the Department of Revenue can add penalties and interest to the tax owed. Because the two obligations run to two different agencies, resolving one does not cure the other - you must keep both current. A stale registered agent can also trigger administrative dissolution independently of the report.

How to Stay Compliant

Staying compliant in Kentucky comes down to a simple annual routine. File the $15 annual report early in the January–June window; calendar the LLET return for the 15th day of the fourth month after your tax year ends; keep your registered agent and addresses current; and confirm your good-standing status in the Secretary of State business entity search. If you are winding the business down instead, file Articles of Dissolution so the report and LLET stop accruing. For entity-level tax planning, compare structures at S-corp vs LLC and review the national LLC formation hub.

Filing the periodic report on time is what keeps an LLC in good standing with the state. Good standing matters well beyond compliance: banks, lenders, and counterparties frequently request a certificate of good standing before opening accounts, extending credit, or closing deals, and a lapsed report can hold up those transactions until the record is brought current.

Most states send a reminder to the registered agent or the email on file before the due date, but the legal obligation to file rests with the LLC whether or not a reminder arrives. Owners should calendar the deadline independently rather than rely on state notices, which can be missed if the registered agent or contact information is out of date.

If the report is late, states typically add a penalty and, after a grace period, move the entity into a delinquent or administratively dissolved status. Reinstating a dissolved LLC usually requires filing the missed reports, paying the accumulated fees and penalties, and submitting a reinstatement application - a slower and more expensive path than simply filing on time.

Frequently Asked Questions

When is the Kentucky annual report due?

June 30 each year, filable any time from January 1 to June 30, with the Secretary of State. The fee is $15, and there is no separate extension of the deadline.

How much is the Kentucky annual report fee?

$15 for an LLC, paid to the Secretary of State. That is separate from the LLET, which has a $175 minimum and is paid to the Department of Revenue.

What is the Kentucky LLET?

The Limited Liability Entity Tax is a state tax on limited-liability entities, including LLCs, with a $175 minimum. Entities with $3,000,000 or less in Kentucky gross receipts or gross profits pay only the $175 minimum.

What happens if I miss the June 30 annual report?

The Secretary of State administratively dissolves the LLC. It becomes inactive until it reinstates with a reinstatement application and a $100 penalty plus delinquent fees.

Is the annual report the same as the LLET?

No. The annual report is a $15 Secretary of State filing due June 30. The LLET is a separate Department of Revenue tax with a $175 minimum, reported on the entity's Kentucky return.

Sources

Kentucky Secretary of State - Annual Reports ($15 fee; June 30 deadline; January 1 window; administrative dissolution).
Kentucky Secretary of State - Business Filing Fees ($15 annual report; $100 reinstatement penalty; $10 change of registered agent).
Kentucky Secretary of State - FastTrack Online Filings (file the annual report).
Kentucky Secretary of State - Business Entity Search (confirm good standing).
Kentucky Department of Revenue - Corporation Income & Limited Liability Entity Tax ($175 minimum LLET; $3,000,000 threshold; 0.095% / 0.75% rates; sliding scale to $6,000,000).
Kentucky Department of Revenue - Pass-Through Entities (Form 725 / Form 765).
Kentucky Department of Revenue - Business Tax Registration (Form 10A100; tax accounts).
Kentucky One Stop Business Portal - One Stop Business Portal.
Kentucky One Stop Business Portal - Structure & Registration.
IRS - Limited Liability Company (LLC) (pass-through classification).
IRS - Get an Employer Identification Number.
Cornell Law School (LII) - 26 CFR § 301.7701-3 (entity classification).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Kentucky Secretary of State and Kentucky Department of Revenue before acting.