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State Compliance Pack

Tennessee

Region:

Tennessee LLCs face two layers of cost: an annual report fee that scales with member count, and the state’s Franchise & Excise Tax filed separately with the Department of Revenue.

Compliance Snapshot

Filing Agency Tennessee Secretary of State ↗
Annual / Periodic Report Annual (Due: On or before the 1st day of the 4th month following the close of the LLC's fiscal year (April 1 for calendar-year LLCs))
Report Fee $300 minimum, $50 per member, capped at $3,000 (VERIFY ANNUALLY)
Franchise / Privilege Tax Applies

Tennessee's Franchise & Excise (F&E) Tax applies to most LLCs: a 6.5% excise tax on net earnings plus a franchise tax based on net worth (minimum $100). A 2024 law change repealed the alternative property-based franchise tax measure. Confirm current calculation method.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax The Franchise & Excise Tax functions as Tennessee's entity-level tax on LLCs; members do not pay separate Tennessee personal income tax on wages (Tennessee has no wage income tax).
Official Business Portal Visit Portal ↗

Additional Notes

Per-member fee scaling: Tennessee’s annual report fee scales with your number of LLC members ($50/member, $300 minimum, $3,000 maximum). Confirm an accurate member count before filing. Separately, plan for Franchise & Excise Tax filings with the Department of Revenue.

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

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