Kentucky Articles of Organization: Filing & $40 Fee (2026)
You form a Kentucky LLC by filing Articles of Organization with the Kentucky Secretary of State and paying the $40 filing fee. File online through the Kentucky Business One Stop Portal or by mail. You must appoint a Kentucky registered agent, and every Kentucky LLC then files a $15 annual report by June 30 each year.
Quick Answer
- Document
- Articles of Organization (Kentucky LLC formation filing)
- Filing fee
- $40 (2026), to the Kentucky Secretary of State
- Agency
- Kentucky Secretary of State - file via the Kentucky Business One Stop Portal
- Registered agent
- Required - an individual or entity with a physical Kentucky office
- Annual report
- Due June 30 each year, $15 fee
- State entity tax
- Limited liability entity tax (LLET), $175 minimum
Kentucky Agency and Document: Secretary of State, Articles of Organization
A Kentucky LLC is created by filing Articles of Organization with the Kentucky Secretary of State. This is the single formation document Kentucky recognizes for a domestic limited liability company; the Secretary of State's acceptance of the articles is the legal act that brings the LLC into existence under the Kentucky Limited Liability Company Act, KRS Chapter 275. Note that Kentucky does not use the term "Certificate of Formation" (used in Texas and Delaware) or "Certificate of Organization" - see our page on the Kentucky Certificate of Formation for why that search term maps to the Articles of Organization here.
You file online through the Kentucky Business One Stop Portal (onestop.ky.gov), the state's official business registration system, which is the fastest route; paper filing by mail to the Secretary of State's Frankfort office is also accepted. This page covers the Kentucky-specific process. For the national overview of the document, see our Articles of Organization hub and how to form an LLC guide.
How to File Kentucky Articles of Organization, Step by Step
Filing is a five-step process centered on the Articles of Organization. Each step corresponds to a requirement of the Kentucky LLC Act or a federal tax rule.
- Choose and check your LLC name. Select a name that contains an LLC designator ("LLC," "L.L.C.," "Limited Liability Company," or a permitted abbreviation) and is distinguishable from names already on file. Search the Secretary of State's business database, and confirm the name does not infringe a federal trademark. You may reserve an available name before filing.
- Appoint a Kentucky registered agent. Every Kentucky LLC must name a registered agent with a physical Kentucky street address (the registered office). The agent must consent to the appointment.
- File the Articles of Organization. Submit the articles to the Kentucky Secretary of State and pay the $40 filing fee. File online through the Kentucky Business One Stop Portal for the quickest turnaround, or mail the paper form.
- Adopt an operating agreement. Kentucky does not require you to file an operating agreement, but one is strongly recommended to set ownership percentages, management, voting, and distributions. See the national operating agreement guide.
- Get an EIN and register for Kentucky taxes. Apply for a free federal EIN from the IRS, then register with the Kentucky Department of Revenue for the limited liability entity tax and any sales and use tax account you need.
After these steps, open a business bank account (banks generally ask for the filed Articles of Organization and the EIN) and keep your registered agent and annual report current every year.
What the Articles of Organization Must Include
Under KRS 275.025, the Kentucky Articles of Organization must state the LLC's name; the street address of its initial registered office and the name of its initial registered agent at that office; the mailing address of the principal office; and whether the company will be member-managed or manager-managed. If the LLC is manager-managed, that must be stated. The articles are signed by an organizer, who need not be a member.
Kentucky recognizes both single-member and multi-member LLCs, and the same $40 filing fee and one-page article set applies to either. You can add optional provisions - such as a delayed effective date or a stated duration - but most LLCs keep the filing minimal and place internal governance rules in the operating agreement instead. Foreign (out-of-state) LLCs do not file Articles of Organization; they register to do business in Kentucky using a Certificate of Authority, a separate filing with its own fee.
Kentucky LLC Filing Fees (2026)
The core cost of a Kentucky LLC is the $40 Articles of Organization fee - one of the lowest formation fees in the country. The table below lists the state fees most new LLCs encounter, each set by the Kentucky Secretary of State or the Department of Revenue. Confirm current amounts on the Secretary of State fee schedule before filing.
| Item | Filed with | Fee (2026) |
|---|---|---|
| Articles of Organization (create the LLC) | Secretary of State | $40 |
| Annual report | Secretary of State | $15 |
| Certificate of Assumed Name (DBA) | Secretary of State | $20 |
| Federal EIN | IRS | $0 (free) |
| Limited liability entity tax (LLET) | Department of Revenue | $175 minimum |
For a full breakdown of formation, ongoing, and optional costs, see our Kentucky LLC cost guide. Expedited processing and certified copies carry additional fees; because these change, verify the current amount with the Secretary of State before you rely on it.
Kentucky Registered Agent Requirement
A Kentucky registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. The Kentucky Business Entity Filing Act requires every domestic entity, including an LLC, to designate and continuously maintain a registered agent and a registered office in Kentucky, and you name the initial agent directly on the Articles of Organization.
The agent must have a physical Kentucky street address - a post office box alone does not satisfy the registered office requirement - and must consent to serve. You may act as your own registered agent if you are a Kentucky resident, name a manager, or hire a commercial registered agent service. To change agents later, you file a statement of change with the Secretary of State. Failing to maintain a registered agent is grounds for administrative dissolution of the LLC. See Kentucky registered agent requirements and the national registered agent overview, and our explainer on whether you need a registered agent.
Kentucky Annual Report and LLET
Kentucky requires every LLC to file an annual report with the Secretary of State between January 1 and June 30 each year, with a $15 fee. The report confirms the LLC's registered agent, registered office, and principal office. It is filed online through the Kentucky Business One Stop Portal, and the Secretary of State mails reminder postcards, but the obligation stands whether or not you receive one. See Kentucky annual report for the full walkthrough.
Separately, Kentucky imposes a limited liability entity tax (LLET), administered by the Kentucky Department of Revenue, on most LLCs that do business in the state. The LLET is calculated on Kentucky gross receipts or gross profits, subject to a $175 minimum for entities above the small-business exclusion. This is separate from the annual report and from any federal income tax. Because the LLET and its thresholds change, confirm current rules with the Department of Revenue.
EIN, Taxes, and Licenses
A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment. See how to get an EIN for an LLC. Kentucky has no general statewide business license, but many cities and counties impose local occupational license taxes, and regulated professions require their own permits - check business licenses in Kentucky. If you sell taxable goods, register for a Kentucky sales and use tax account with the Department of Revenue.
Administrative Dissolution and Closing
If a Kentucky LLC fails to file its annual report or maintain a registered agent, the Secretary of State can administratively dissolve the entity after notice. A dissolved LLC loses the authority to carry on business except to wind up, and continued operation can expose members to personal liability. Reinstatement generally requires filing the delinquent reports, paying the reinstatement fee, and curing the registered-agent lapse.
To close a Kentucky LLC voluntarily, you wind up the business, settle debts and taxes, file final returns with the Department of Revenue, and file Articles of Dissolution with the Secretary of State. See how to dissolve an LLC in Kentucky and the national dissolution guide. Compare Kentucky's process with a sibling state such as Oregon Articles of Organization.
Frequently Asked Questions
How much does it cost to file Kentucky Articles of Organization?
The filing fee is $40, paid to the Kentucky Secretary of State. File online through the Kentucky Business One Stop Portal or by mail. See Kentucky LLC cost for the full fee picture.
What is the Kentucky formation document called?
Articles of Organization. Kentucky does not use "Certificate of Formation" - that term belongs to states such as Texas and Delaware. See Kentucky Certificate of Formation.
Does a Kentucky LLC need a registered agent?
Yes. Every Kentucky LLC must continuously maintain a registered agent with a physical Kentucky registered office, named on the Articles of Organization. See Kentucky registered agent.
When is the Kentucky LLC annual report due?
By June 30 each year, with a $15 fee to the Secretary of State. Missing it leads to administrative dissolution. See Kentucky annual report.
How long does Kentucky take to approve Articles of Organization?
Online filings through the Kentucky Business One Stop Portal are usually processed quickly, often the same or next business day, while mailed filings take longer. Confirm current turnaround with the Secretary of State.
Related
- Articles of Organization (cluster hub)
- How to form an LLC in Kentucky
- Kentucky registered agent requirements
- How much does a Kentucky LLC cost?
- Kentucky annual report
- Kentucky DBA (assumed name) filing
- How to dissolve an LLC in Kentucky
- What is an LLC?
- Oregon Articles of Organization (sibling)
Sources
- Kentucky Secretary of State - Business Filings (Articles of Organization, registered agent requirement).
- Kentucky Secretary of State - Business Filing Fees ($40 Articles of Organization; $15 annual report; $20 assumed name).
- Kentucky Secretary of State - Annual Report Information (June 30 due date).
- Kentucky Secretary of State - Business Records Search (name availability).
- Kentucky Business One Stop Portal - official business registration system.
- Kentucky Department of Revenue - Corporation Income and Limited Liability Entity Tax ($175 minimum LLET).
- Kentucky Department of Revenue - Sales and Use Tax (registration for taxable sales).
- Kentucky Revised Statutes - KRS 275.025, Articles of organization.
- Kentucky Revised Statutes - KRS 275.020, Formation of limited liability company.
- Kentucky Revised Statutes - KRS 14A.4-010, Registered agent and registered office.
- Kentucky Revised Statutes - KRS 14A.6-010, Annual report.
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (free EIN).
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.