Form Your Tennessee LLC
Launch your Tennessee limited liability company through the Tennessee Secretary of State's office. Tennessee's filing fee is $300 per member ($300 minimum for a single-member LLC), filed using Form SS-4270. While Tennessee's upfront and annual costs are higher than many states, the state compensates with zero personal income tax on wages or business income — making it attractive for high-earning LLC owners.
Tennessee LLC Economics
Tennessee's fee structure is front-loaded but the overall tax picture favors profitable businesses:
- No personal income tax on wages or business income — Tennessee repealed the Hall Tax (on investment income) fully in 2021. There is zero state income tax on LLC pass-through earnings.
- Franchise & Excise Tax — Tennessee's entity-level tax: 6.5% excise tax on net income + 0.25% franchise tax on net worth or tangible property (whichever is greater). $300 minimum.
- $300 per member filing fee — Formation costs $300 per member (minimum $300 for single-member)
- $300 minimum Annual Report — Due April 1 each year
- TNBEAR portal — Tennessee Business Entity Annual Report system handles filings online
Tennessee's economy drives LLC formation in healthcare (Nashville is "Healthcare City"), music and entertainment, logistics, manufacturing, tourism, and whiskey/distilling. Nashville's growth as a business hub has made it one of the fastest-growing states for new entity formations.
What's Included through our service
- Articles of Organization (Form SS-4270) preparation and filing
- $300 state filing fee paid to the Tennessee Secretary of State on your behalf
- Registered agent service ($99/year, separate service)
- Custom operating agreement template tailored to Tennessee law
- EIN application assistance through the IRS
- Online dashboard for documents and compliance tracking
Tennessee LLC at a Glance
| Item | Detail |
|---|---|
| Formation document | Articles of Organization (Form SS-4270) |
| Filed with | Tennessee Secretary of State (sos.tn.gov) |
| Filing fee | $300 per member (minimum $300) |
| Our service fee | Flat fee (state fee additional) |
| Processing time | 5-7 business days (online) |
| Annual Report | $300 minimum, due April 1 |
| Franchise & Excise Tax | 6.5% excise + 0.25% franchise ($300 minimum) |
| Personal income tax | None (zero — repealed 2021) |
| Governing law | Tennessee Revised LLC Act |
Complete LLC Formation Guide
Our step-by-step formation guide walks you through every requirement — from searching the Tennessee Secretary of State business name database to filing Form SS-4270 online through sos.tn.gov. Tennessee's system processes filings in 5-7 business days.
After You're Formed
Once your Articles of Organization are approved, there are ongoing compliance requirements to maintain good standing. The Annual Report ($300 minimum) is due April 1 each year, and the Franchise & Excise Tax return is due by the 15th day of the 4th month after your fiscal year ends. Missing either can result in administrative dissolution.
Choose the Right Structure
Not sure whether an LLC fits? Our comparison guides break down LLCs versus corporations, sole proprietorships, S-corps, and partnerships — all through the lens of Tennessee's unique tax structure (no income tax but franchise & excise tax).
Explore LLC Types
Tennessee allows single-member LLCs, multi-member LLCs, professional LLCs, and foreign LLC registration. Tennessee does not authorize Series LLCs. See all LLC structures available in Tennessee.
Industry-Specific Guidance
Tennessee's dominant industries each have unique LLC considerations. Our industry guides cover real estate (Nashville's booming market), freelancers (music, creative, tech), e-commerce, and construction. Healthcare businesses — Nashville's signature industry — should consider Professional LLC requirements.
Tennessee Tax Overview
Tennessee's tax structure is unique: zero personal income tax but a franchise & excise tax at the entity level. Understand your full tax obligations including the $300 minimum F&E tax, sales tax (7% state + up to 2.75% local), and how Tennessee's structure affects S-corp elections.
Helpful Guides
Our practical guides cover Tennessee-specific scenarios: forming as a non-resident, understanding the franchise & excise tax implications, handling a missed April 1 Annual Report deadline, and optimizing your LLC structure for Tennessee's no-income-tax environment.
Filing fees and requirements verified as of May 2026. Check your state's filing authority website for current information.
Ready to Start?
Forming a Tennessee LLC through our service means we handle Form SS-4270 filing with the Secretary of State, set up your registered agent, and deliver formation documents within 5-7 business days.