State Compliance Pack

Kentucky

Region:

Kentucky’s annual report is inexpensive ($15), but LLCs should also plan for the state’s Limited Liability Entity Tax (LLET), a separate entity-level tax with a minimum payment.

Compliance Snapshot

Annual / Periodic Report Annual (Due: By June 30 each year)
Report Fee $15 (VERIFY ANNUALLY)
Franchise / Privilege Tax Applies

Kentucky imposes a Limited Liability Entity Tax (LLET) with a minimum of around $175, calculated based on Kentucky gross receipts or gross profits.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax Pass-through for individual income tax purposes, but the LLET applies at the entity level in addition to personal income tax for members.
Official Business Portal Visit Portal ↗

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.