Tennessee LLC Fee Schedule — Complete List (2026)
All Tennessee LLC fees, current as of 2026. For formation, see how to form a Tennessee LLC. For cost analysis, see our cost guide.
Secretary of State Fees
| Filing |
Fee |
Notes |
| Articles of Organization (Form SS-4270) |
$300/member (min $300) |
Per member |
| Annual Report |
$300 minimum |
Due April 1 via TNBEAR |
| Name reservation |
$20 |
4 months |
| Certificate of Authority (foreign) |
$300/member |
Per member |
| Amendment |
Varies |
|
| Dissolution (Form SS-4244) |
Varies |
|
| Certificate of Existence |
Varies |
|
Department of Revenue Fees
| Item |
Rate/Fee |
Notes |
| Franchise & Excise Tax |
6.5% + 0.25% ($300 min) |
Annual, Form FAE 170 |
| Sales tax registration |
Free |
Register at tntap.tn.gov |
| Business tax (select cities) |
Varies |
Nashville, Memphis, etc. |
Other
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$199 + $300 Tennessee state filing fee = $499 due today
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| Item |
Fee |
Agency |
| State business license |
$15-$50 |
County Clerk |
| EIN |
Free |
IRS |
| Workers' comp |
Varies |
Private insurer |
| Contractor license |
Varies |
TN Board for Licensing Contractors |
FAQ
Why are Tennessee fees so high?
Tennessee compensates for zero personal income tax with higher entity-level fees and taxes. The $300/member structure and $600/year minimum are the trade-off for residents paying zero income tax.