Business formation

Form your business in Tennessee

Start your LLC, S-Corp, C-Corp, or Nonprofit in Tennessee with a guided, step-by-step workflow tailored to your entity type - and know the state filing fee before you begin.

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Forming an LLC in Tennessee costs $300 in state filing fees, which is among the most expensive in the country: 48 of the 51 U.S. jurisdictions charge less, and the national median is $100. A corporation files for $100 and a nonprofit for $100. Below: the fee table, what else you pay in year one, and the questions founders ask before filing here.

Tennessee state filing fees

These are the one-time fees paid to the Tennessee Secretary of State to file your formation document. They are separate from any EazeAccounts service or package fee.

Entity type	State filing fee
LLCArticles of Organization - flexible, pass-through, simple to run.	$300
Corporation (C-Corp / S-Corp)Articles of Incorporation - shares, board, officers. S-Corp is a federal tax election on the same state filing.	$100
NonprofitNonprofit Articles of Incorporation - mission-driven; optional 501(c)(3).	$100

Note: LLC $50/member, $300 min–$3,000 max.

Estimated state filing fees, separate from EazeAccounts service fees. Some states set a minimum that can rise with authorized shares, and expedited or online filing may differ. Fees last verified May 2026; confirm the current amount with the Tennessee Secretary of State before filing.

What an LLC costs every year in Tennessee

Annual Report

$300 minimum

By the first day of the fourth month after the fiscal year ends (April 1 for calendar-year LLCs) $300 for up to six members, then $50 for each additional member, up to $3,000.

State tax on the LLC

Tennessee LLCs owe franchise and excise tax to the Department of Revenue whatever their federal tax classification, unless an exemption such as FONCE applies. The franchise tax is 0.25 percent of Tennessee net worth with a $100 minimum, owed even by inactive LLCs. The excise tax is 6.5 percent of Tennessee net earnings after a standard deduction of up to $50,000. One return covers both, due April 15 for calendar-year filers. A business with $100,000 or more in gross receipts in a county or city also registers for state and city business tax.

How long Tennessee takes

Online filings are usually approved within a business day and mailed filings take about a week; the state does not publish a standard time or offer a paid expedite.

What is different about Tennessee

• The formation fee and the annual report fee are both $50 per member with a $300 minimum, so one member pays the same as six.
• Single-member LLCs owned by an individual are generally still subject to franchise and excise tax, unlike in most states.
• The $100 minimum franchise tax is owed every year the LLC is registered, even with no activity.

Guide reviewed September 2026 against the Tennessee Secretary of State and the tax authority. Confirm current figures before filing.

What else you pay in year one

Registered agent. Free if you serve as your own agent at a Tennessee street address; a service charges an annual fee if you would rather keep your address off the public record.
EIN. Free from the IRS. Anyone charging for an EIN alone is charging for the form.
Annual report or franchise tax. Most states ask for a yearly report and some charge a fee or tax with it; the amount and deadline are set by Tennessee. Check the Secretary of State page before you file so the first renewal is not a surprise.
Licences and permits. City and county rules depend on what the business does, not on the entity type.

Not sure whether an LLC or a corporation fits? The entity cost calculator compares the two over three years, and the guide to LLC vs C-Corp covers the tax and investor side.

Questions founders ask about Tennessee

How much does an LLC cost per year in Tennessee?: At least $400 for most small LLCs: the $300 minimum annual report fee plus the $100 minimum franchise tax. Excise tax applies to net earnings above the $50,000 standard deduction, and business tax applies at $100,000 or more in gross receipts.
When is the Tennessee LLC annual report due?: On the first day of the fourth month after the LLC's fiscal year ends, which is April 1 for calendar-year LLCs.
Do single-member LLCs pay franchise and excise tax in Tennessee?: Generally yes. Tennessee applies franchise and excise tax to LLCs regardless of federal disregarded status unless an exemption such as FONCE applies, which is claimed on Form FAE 183.
How much does it cost to start an LLC in Tennessee?: The Tennessee state filing fee for an LLC is $300, paid once when you file the formation document. That is among the most expensive in the country: 48 of 51 jurisdictions charge less, and the national median is $100. Registered agent service, expedited processing and any EazeAccounts package are separate.
Do I need a registered agent in Tennessee?: Yes. Every state requires an LLC or corporation to name a registered agent with a physical street address in Tennessee who is available during business hours to receive legal and official mail. You can be your own agent if you live in the state, or use a service.
What is the difference between the state fee and the EazeAccounts fee?: The state fee goes to the Tennessee Secretary of State and is the same whoever files for you. The EazeAccounts formation package covers preparing and filing the documents, the EIN, the operating agreement or bylaws, and setting your books up from day one. You always see both amounts before you pay.
Is the state filing fee refundable if my filing is rejected?: Generally no. States keep the fee even when a filing is rejected for a name conflict or a missing detail, which is why the name check and document review happen before anything is submitted.

Next step

Start your Tennessee formation What the formation service includes See the books set up live

Comparing states? South Carolina, South Dakota, Texas, Utah, or see filing fees in every state.

Ready to form in Tennessee? Begin the step-by-step formation workflow.

Tennessee state filing fees

These are the one-time fees paid to the Tennessee Secretary of State to file your formation document. They are separate from any EazeAccounts service or package fee.

Entity type	State filing fee
LLCArticles of Organization - flexible, pass-through, simple to run.	$300
Corporation (C-Corp / S-Corp)Articles of Incorporation - shares, board, officers. S-Corp is a federal tax election on the same state filing.	$100
NonprofitNonprofit Articles of Incorporation - mission-driven; optional 501(c)(3).	$100

Note: LLC $50/member, $300 min–$3,000 max.

What an LLC costs every year in Tennessee

Annual Report

$300 minimum

By the first day of the fourth month after the fiscal year ends (April 1 for calendar-year LLCs) $300 for up to six members, then $50 for each additional member, up to $3,000.

State tax on the LLC

How long Tennessee takes

Online filings are usually approved within a business day and mailed filings take about a week; the state does not publish a standard time or offer a paid expedite.

What is different about Tennessee

• The formation fee and the annual report fee are both $50 per member with a $300 minimum, so one member pays the same as six.

• Single-member LLCs owned by an individual are generally still subject to franchise and excise tax, unlike in most states.

• The $100 minimum franchise tax is owed every year the LLC is registered, even with no activity.

Guide reviewed September 2026 against the Tennessee Secretary of State and the tax authority. Confirm current figures before filing.

What else you pay in year one

Registered agent. Free if you serve as your own agent at a Tennessee street address; a service charges an annual fee if you would rather keep your address off the public record.

EIN. Free from the IRS. Anyone charging for an EIN alone is charging for the form.

Annual report or franchise tax. Most states ask for a yearly report and some charge a fee or tax with it; the amount and deadline are set by Tennessee. Check the Secretary of State page before you file so the first renewal is not a surprise.

Licences and permits. City and county rules depend on what the business does, not on the entity type.

Not sure whether an LLC or a corporation fits? The entity cost calculator compares the two over three years, and the guide to LLC vs C-Corp covers the tax and investor side.

Questions founders ask about Tennessee

How much does an LLC cost per year in Tennessee?

At least $400 for most small LLCs: the $300 minimum annual report fee plus the $100 minimum franchise tax. Excise tax applies to net earnings above the $50,000 standard deduction, and business tax applies at $100,000 or more in gross receipts.

When is the Tennessee LLC annual report due?

On the first day of the fourth month after the LLC's fiscal year ends, which is April 1 for calendar-year LLCs.

Do single-member LLCs pay franchise and excise tax in Tennessee?

Generally yes. Tennessee applies franchise and excise tax to LLCs regardless of federal disregarded status unless an exemption such as FONCE applies, which is claimed on Form FAE 183.

How much does it cost to start an LLC in Tennessee?

The Tennessee state filing fee for an LLC is $300, paid once when you file the formation document. That is among the most expensive in the country: 48 of 51 jurisdictions charge less, and the national median is $100. Registered agent service, expedited processing and any EazeAccounts package are separate.

Do I need a registered agent in Tennessee?

Yes. Every state requires an LLC or corporation to name a registered agent with a physical street address in Tennessee who is available during business hours to receive legal and official mail. You can be your own agent if you live in the state, or use a service.

What is the difference between the state fee and the EazeAccounts fee?

The state fee goes to the Tennessee Secretary of State and is the same whoever files for you. The EazeAccounts formation package covers preparing and filing the documents, the EIN, the operating agreement or bylaws, and setting your books up from day one. You always see both amounts before you pay.

Is the state filing fee refundable if my filing is rejected?

Generally no. States keep the fee even when a filing is rejected for a name conflict or a missing detail, which is why the name check and document review happen before anything is submitted.