A Tennessee LLC starts at a $300 minimum filing fee as of 2026, which catches owners expecting the flat $50 fees seen in other states. You file the Articles of Organization with the Tennessee Secretary of State, online through TNCaB. The payoff is liability protection: your personal savings and home sit behind the company, not on the line for its debts.
Tennessee LLC: where to file, the fee, and what’s due
- Where to file: Tennessee Secretary of State, Business Services Division, online through TNCaB (tncab.tnsos.gov).
- Formation document: Articles of Organization, form SS-4270.
- Filing fee: $50 per member, $300 minimum, $3,000 maximum (as of 2026).
- Recurring: annual report (April 1 for calendar-year filers, $300 minimum), plus franchise and excise tax.
- Who needs it: any Tennessee business owner who wants liability protection.
- Contact: TNCaB; Tennessee SOS Business Services Division.
Is a Tennessee LLC worth it? The real Volunteer State advantages
Plenty of people start a business in Tennessee as a sole proprietor, then form an LLC once real clients and money raise the stakes. An LLC separates personal assets from company debts, and Tennessee charges no personal income tax on wages, so profits don’t take a second state-level hit.
I hear owners say “Tennessee has no income tax” and assume the business owes nothing. It doesn’t work that way. Almost every LLC registered here owes the franchise and excise tax, and the franchise piece carries a $100 minimum even in a no-profit year.
Filing your Tennessee LLC: name search, SS-4270, and TNCaB
Here’s how to start an LLC in Tennessee by filing directly with the state, no paid service required. Seven steps.
Step 1: Pick and clear your Tennessee LLC name
Your name has to include “limited liability company,” “L.L.C.,” or “LLC” under T.C.A. § 48-249-106. Run it through the official Name Availability Search and Tennessee’s business entity records first, since a taken or indistinguishable name bounces the filing. You can reserve a name for $20 with form SS-9425; a near-match triggers a separate $20 name-consent step.
Step 2: Decide your members and management
Tennessee ties your filing fee to your member count, so settle this first. One owner makes a single-member LLC; two or more is multi-member, and you’ll pay $50 per member against the $300 floor. You’ll also pick member-managed or manager-managed, then record it in your operating agreement. Licensed professionals form a PLLC instead.
Step 3: Appoint a Tennessee registered agent and registered office
Tennessee requires a registered agent with a physical in-state address, listed with street, city, ZIP, and county; a P.O. box won’t do. The agent, a person or company, accepts legal mail during business hours. Be your own agent if you’ve got a Tennessee address, or compare paid Tennessee registered agent options if you work from home.
Step 4: File the Articles of Organization (SS-4270) with the Secretary of State
The core Tennessee LLC filing requirements come together on form SS-4270, filed with the Tennessee Secretary of State through TNCaB. It captures your name, registered agent and office, member count (which sets the fee), and your fiscal year close, the date that fixes your annual report deadline. The fee is $50 per member, $300 minimum, $3,000 cap, confirmed on the Business Forms and Fees page. You can also flag a series LLC or PLLC designation here.
The Tennessee fee is the part that surprises first-timers most. They budget $100 from another state’s guide, then the $300 minimum lands. It only climbs past $300 once you have more than six members, at $50 per member.
I tell even one-person Tennessee LLCs to bring the full $300. The fee is the fee, and nobody waives it because the company is small.
Step 5: Create a Tennessee operating agreement
Tennessee doesn’t make you file an operating agreement; state law allows but doesn’t require one under T.C.A. § 48-249-203(a). Skip it and you leave ownership, voting, and exit terms to default rules you never picked. Even a single-member LLC benefits from a written Tennessee operating agreement when a bank or court asks who owns it.
Step 6: Get your EIN from the IRS
Once the LLC is approved, apply for your federal EIN. The IRS issues an EIN free online, and most banks require one to open a business account. Whether you need a separate EIN for federal taxes depends on your setup, so form the entity first, then get your EIN.
Step 7: Open a bank account, register for taxes, and check licenses
Open a dedicated business account so the liability wall holds; mixing personal and business money is how owners lose protection. Bring your EIN and the stamped Articles of Organization. Register for franchise and excise tax through TNTAP, and confirm any county or city business license.
Northwest is useful when you want the SS-4270 details handled cleanly.
Tennessee’s $300 minimum does not go away if you use a service. Northwest makes more sense when you want formation paired with registered agent service, help lining up the member count, and fewer chances to mistype the details TNCaB uses for the filing.
How much is a Tennessee LLC? The fee and the one recurring cost
Owners searching how much is an LLC in Tennessee meet one number first: the $50-per-member filing fee with a $300 minimum, so nearly every new LLC pays $300 as of 2026. The recurring cost after that is the annual report, also a $300 minimum. For the full breakdown, see our Tennessee LLC cost guide.
There’s no truly free LLC in Tennessee; the $300 state fee is mandatory, though paying a service on top is optional. You file directly with the Secretary of State for the same $300, and you can see how the Tennessee filing services compare first.
What the formation ads skip is simple: the $300 Tennessee fee is identical whether you file it yourself or pay another $200 for the same clicks. The state does not discount the filing because a service is involved.
Tennessee LLC annual report and franchise and excise tax
Every Tennessee LLC annual report is due the first day of the fourth month after your fiscal year ends, so April 1 for calendar-year filers. You file it through TNCaB for a $300 minimum, and it rises by $50 per member past six members. Miss it and you’ll watch the LLC drift toward dissolution; track the Tennessee annual report deadline to stay in good standing.
The state’s distinct layer is the franchise and excise tax, run by the Tennessee Department of Revenue. It hits LLCs registered or doing business here, even inactive ones, and breaks down like this as of 2026:
| Tax | Based on | Rate or minimum (2026) | Annual due date |
|---|---|---|---|
| Franchise tax | Tennessee net worth | 0.25%, $100 minimum | April 15 (calendar-year) |
| Excise tax | Tennessee taxable income | 6.5% | April 15 (calendar-year) |
Boost Suite’s legal editor sees one mix-up most in Tennessee: owners treat the $300 Secretary of State filing fee and this tax as one bill. They’re two charges, to two different agencies. You file it on the FAE170 return through TNTAP, and quarterly estimated payments apply when combined liability is $5,000 or more in both the prior and current years. You may also owe sales tax.
Tennessee business licenses, permits, and DBA names
Do you need a Tennessee business license?
Many businesses need a Tennessee business license from their county or municipal clerk. You’ll also register for the state business tax with the Department of Revenue once gross receipts pass the threshold. Check with your county clerk first, since it depends on your activity and location. Some professions also need a state occupational license.
Registering a DBA (assumed name) in Tennessee
To trade under a name different from your LLC’s legal name, register an assumed name (Tennessee’s DBA) with the Secretary of State. It’s a separate filing that creates no new entity.
Setting up a series LLC in Tennessee
A series LLC in Tennessee lets one parent LLC create internal, asset-separated units, recognized under the Tennessee Uniform Protected Series Act. Each protected series holds its own assets and shields them from the others’ liabilities when it’s set up correctly. It’s built for landlords and investors juggling several properties, less so a single-business owner. The catch: the paperwork multiplies.
Tennessee LLC mistakes that cost owners time and money
A few errors send Tennessee filings back or quietly cost good standing.
- Budgeting a flat fee: planning for $50 or $100, then getting hit by a $300 minimum you didn’t expect at checkout.
- Using a P.O. box: the registered office has to be a physical Tennessee street address with a county.
- Missing April 1: a skipped annual report pushes the LLC toward administrative dissolution.
Clear these and you’ll register an LLC in Tennessee cleanly on the first pass.
Tennessee LLC FAQ: cost, taxes, timing, and series
These are the questions Tennessee owners actually search, answered straight.
What does it cost to form an LLC in Tennessee?
The filing fee is $50 per member, $300 minimum, $3,000 cap, so almost every LLC pays $300 as of 2026. The annual report adds another $300 a year, and an optional name reservation runs $20. You don’t need a paid service; the state fee is the only required charge.
Can you start an LLC in Tennessee for free?
No. The $300 state fee is mandatory. A free LLC really means skipping a paid service: file the Articles of Organization yourself through TNCaB. The only optional cost is a registered agent if you have no Tennessee address.
How long does it take to get an LLC in Tennessee?
Tennessee processes LLC filings online through TNCaB. The state publishes no fixed processing window we’d quote, so treat “same-day” promises with caution. See how long a Tennessee LLC takes to set up for current expectations.
Does a Tennessee LLC have to file an annual report?
It does. Every Tennessee LLC files an annual report through TNCaB, due by April 1 for calendar-year filers. The fee starts at $300 and rises by $50 per member past six members. Skip it and you lose good standing, then eventually the LLC to dissolution.
Does a Tennessee LLC pay franchise and excise tax?
Most do, which surprises owners who hear “no income tax.” Franchise tax is 0.25% of Tennessee net worth with a $100 minimum; excise tax is 6.5% of taxable income. You file both with the Department of Revenue on the FAE170 return, due April 15. The $100 minimum applies even in a no-profit year.
Can you set up a series LLC in Tennessee?
You can. Tennessee allows the series LLC under the Tennessee Uniform Protected Series Act, letting one LLC hold separate, asset-protected series. It fits investors with multiple properties who want each shielded. For a single-business owner it just adds bookkeeping, so ask an accountant first.
Can a non-resident form a Tennessee LLC?
They can. Tennessee sets no residency requirement, so out-of-state and foreign owners form here freely. You’ll still need a registered agent with a physical Tennessee registered office, since a P.O. box isn’t accepted. Forming here doesn’t avoid tax where you operate; you’ll usually foreign-qualify at home too.
- IRS, Limited Liability Company (LLC)
- Tennessee Secretary of State, Services for Businesses
- Tennessee Secretary of State, Business Forms and Fees
- Articles of Organization Limited Liability Company, form SS-4270
- Tennessee Secretary of State, Business FAQs
- Tennessee Department of Revenue, Franchise and Excise Tax
- Tennessee Department of Revenue, Franchise and Excise Tax Due Dates and Rates
Looking for an overview? See Tennessee LLC Services
Build your Tennessee LLC the easier way with Bizee
Bizee helps you handle the key formation steps, from preparing your Tennessee Articles of Organization to getting your LLC filed without turning the state process into a guessing game.
