How to form an LLC in Tennessee (2026)

What are the steps to form an LLC in Tennessee?

Tennessee has four steps, from the name check to the first yearly filing. The list shows each one with its fee as our state record has it.

1. Check that your LLC name is available with the Tennessee Secretary of State.
2. Name a registered agent in Tennessee: a person or company with a Tennessee address who accepts legal papers for the LLC.
3. File the formation document with the Tennessee Secretary of State. The state fee is $50 per member, $300 minimum, $3,000 maximum. Filing methods: Online (paper filing not confirmed for LLC articles).
4. Recurring filing: Annual Report (due by the 1st day of the 4th month after fiscal year end), fee $300 minimum, plus $50 per member over 6, up to $3,000.

The fee in step three is the part that surprises people. Tennessee charges $50 per member with a $300 minimum and a $3,000 maximum, so the number of owners feeds into the price. An LLC with a handful of owners pays the floor; the per-member figure only starts to push the fee up once membership grows past the point where it exceeds the minimum. If you are deciding between one owner and several, our guide to single-member and multi-member LLCs covers the tax side.¹

Step four goes to two offices. The annual report goes to the Secretary of State, and franchise and excise tax go to the Department of Revenue. For choosing a service instead of filing yourself, the ranked list of LLC services in Tennessee compares each one here.³

Who can be a registered agent for a Tennessee LLC?

Under Tennessee law (Tenn. Code Ann. § 48-249-109), the agent can be an individual who resides in this state or a domestic corporation, among others, and it must keep an office at the registered office's street address. That rule ties the person to the place.⁴

A registered agent receives lawsuits and official state mail for the LLC. The statute says the agent maintains an office at the same street address as the registered office. The registered office itself may be the same as any of its places of business, so a Tennessee owner can list the business location and act as agent there.⁴

An owner who would rather not serve can hire a registered agent service, which supplies its own Tennessee address. Northwest Registered Agent sells its agent at $125 per year, and Inc Authority includes one free for the first year with formation, then charges $249/year. Our registered agent explainer covers what the role involves, and the list of plans that include a registered agent shows which services bundle one.^{5, 6}

How do you file, and how long does Tennessee take?

Tennessee takes new LLC filings online, and the Secretary of State's page invites owners to "File New Businesses Online." Our record doesn't confirm a paper route for a domestic LLC's articles, so the web is the method this page can state.⁷

We don't hold a verified processing time or a paid rush option for Tennessee, so this page states neither. If timing is tight, ask the Tennessee Secretary of State before you file. A formation service's stated speed covers only its own preparation, and the state reviews the filing on its own schedule after that. The LLC timeline guide separates those two waits, and the fastest stated filing list compares providers on their own published times.

What does a Tennessee LLC cost in the first and second year?

In year one you pay the $50 per member, $300 minimum, $3,000 maximum filing fee plus any plan price. In year two you pay the annual report fee (the $300 minimum or more), plus franchise and excise tax and any plan or agent renewal.^{1, 3}

The table adds Tennessee's fees to the plan we compare for each provider. Inc Authority Free LLC has the lowest first-year total, $300, which is the state fee alone. Rows follow our rating, with ties in the editorial order set out in how we rate.

First year: state filing fee plus the provider's compared plan. Second year: the recurring state fee plus the plan's renewal, if it renews.

Totals are our arithmetic on the published figures. Registered agent renewals are extra unless a plan includes the agent. Try other plans in the calculator.

Year two is where the Tennessee bill grows. The report fee alone starts at the $300 minimum, rising by $50 per member over 6, up to $3,000. So even a plan priced at $0 leads to a real second-year bill. Inc Authority Free LLC comes to $300 in year two by our arithmetic, and that figure leaves out its registered agent, which renews at $249/year after the free year.^{3, 6, 8}

Plans that renew each year push year two higher. Tailor Brands Elite reaches $549 and ZenBusiness Premium reaches $599 in year two with the report fee included. Northwest Registered Agent charges $39 plus state fees to form, and its included registered agent renews at $125/yr after year 1. The Inc Authority profile and Northwest profile list what each plan leaves out.⁹

None of these totals include franchise and excise tax, which depend on the LLC's own figures. Run your own plan mix in the LLC cost calculator, or compare Tennessee against other states in the state fees table and the national LLC cost guide.

What does a Tennessee LLC file after it is formed?

A Tennessee LLC files an annual report with the Secretary of State on or before the first day of the fourth month following the company's fiscal year closing, for a fee that starts at the $300 minimum. It also files franchise and excise tax returns with the Department of Revenue.^{2, 3}

The annual report asks for the SOS control number and the names and business addresses of principal officers, governors, directors or managers. A changed agent can ride along on the report, but that adds $20 to the bill.²

Franchise tax is 0.25% of the tax base, with a $100 minimum, and the Department of Revenue applies both franchise and excise tax to LLCs. We have no verified excise tax rate, so ask an accountant what the LLC will owe on its earnings.¹⁰

Getting back into good standing involves two offices. An LLC that is administratively dissolved can apply for reinstatement for $70, and the state also requires a tax clearance from the Department of Revenue.¹

Formation services sell annual report filing at their own prices, and none of their published listings name Tennessee's report. Northwest Registered Agent prices its annual report service at $100 + state fees, ZenBusiness lists Annual Report Filing $100 per report, and LegalZoom lists $99 + state filing fees. Tailor Brands includes mandatory report filing in its Elite plan. Northwest and LegalZoom say state fees are extra; ZenBusiness and Tailor Brands don't publish whether their price covers the state's report fee. The annual report guide and package contents guide explain the difference between a filing and a reminder.^{11, 12, 13, 14}

How do you change a Tennessee registered agent?

You change agents with a Registered Agent Change, filed online via TNBear or printed and mailed, and the state fee is $20. An online service fee may be added to the filing fee.¹⁵

Timing counts. Tennessee can dissolve an LLC that is without a registered agent or registered office for two months or more, and failing to tell the Secretary of State within two months of an agent change or resignation is a separate ground. So file the change with the state first, and cancel the old service only after the new agent is on record.¹⁶

An agent can also quit. The resignation takes effect on the date the agent's signed resignation statement is filed with the Secretary of State, and the agent must certify it mailed written notice to the LLC. Since the resignation can be effective as soon as it is filed, watch for that letter and name a replacement quickly.¹⁷

How does Tennessee compare with nearby states?

Tennessee's per-member filing fee and yearly report floor are the two figures to set against the states next door when you look at their pages.

Compare the steps for Kentucky, Georgia, North Carolina and Alabama, or see every state at once in the state fees table. An LLC formed in another state registers here with a Certificate of Authority, which the Secretary of State says may be filed online or by paper. The foreign LLC guide explains that step.⁷