The fee is $50 per member at filing, minimum $300 and maximum $3,000. Six or fewer members pay the minimum; seven pay $350. The form has a special $300 rule if the articles prohibit doing business in Tennessee. Electronic payment can add a convenience fee.
Official sourceWhat does Tennessee charge to form and maintain an LLC?
| Formation document and method | File Articles of Organization, Form SS-4270, through TNCaB or the paper route. Include the member count, principal office, fiscal-year closing month, management information and consenting Tennessee registered agent. The form explains online, mail and walk-in methods. |
|---|---|
| Formation charges | The fee is $50 per member at filing, minimum $300 and maximum $3,000. Six or fewer members pay the minimum; seven pay $350. The form has a special $300 rule if the articles prohibit doing business in Tennessee. Electronic payment can add a convenience fee. |
| Recurring filing | The annual report costs at least $300 and at most $3,000. The Secretary of State adds $50 for each member above six until the cap. This is not an annual franchise-tax payment. The report instructions also list $20 if the registered agent or office changes. |
| First and later due dates | The annual report is due on or before the first day of the fourth month following the fiscal-year close recorded for the company. The first report follows that first fiscal close. With a December fiscal closing month, the deadline is April 1. Use the current TNCaB record to confirm the entity's filing period. |
| Registered agent and office | The formation form requires a consenting individual or organization as registered agent, with a Tennessee registered-office street address. The instructions do not accept a P.O. box for that office. Keep the agent and office in Tennessee while the LLC remains registered. |
| Taxes and other costs | Tennessee DOR lists a $100 minimum franchise tax for entities subject to that tax. Franchise and excise liabilities and exemptions depend on the business, so the report fee is not the whole annual cost. Agent service and electronic-payment convenience charges are separate. |
When does the first Tennessee LLC report fall due?
The annual report is due on or before the first day of the fourth month following the fiscal-year close recorded for the company. The first report follows that first fiscal close. With a December fiscal closing month, the deadline is April 1. Use the current TNCaB record to confirm the entity's filing period.
The annual report costs at least $300 and at most $3,000. The Secretary of State adds $50 for each member above six until the cap. This is not an annual franchise-tax payment. The report instructions also list $20 if the registered agent or office changes.
Who can be the Tennessee registered agent?
The formation form requires a consenting individual or organization as registered agent, with a Tennessee registered-office street address. The instructions do not accept a P.O. box for that office. Keep the agent and office in Tennessee while the LLC remains registered.
What comes after the LLC filing?
Keep the approved articles and TNCaB account details, record the fiscal-year close and annual-report deadline, and review Tennessee DOR franchise/excise registration. The state lists tax exemptions, but an LLC should not assume an exemption from its federal disregarded-entity status alone.
Use the EIN guide for founders without an SSN if it fits your situation. An EIN does not replace state tax registration.
Which costs are outside the state filing fees?
Tennessee DOR lists a $100 minimum franchise tax for entities subject to that tax. Franchise and excise liabilities and exemptions depend on the business, so the report fee is not the whole annual cost. Agent service and electronic-payment convenience charges are separate.
Compare the known state charges in the calculator and the 50-state and DC fee table. If the business works elsewhere, review when another state can require registration before choosing a formation state.
Which official sources support these figures?
- Current Articles of Organization and membership fee - reviewed September 30, 2026
- Annual report membership fee and agent FAQ - reviewed September 30, 2026
- Annual report deadline and payment instructions - reviewed September 30, 2026
- Current TNCaB annual-report account instructions - reviewed September 30, 2026
- Franchise and excise tax - reviewed September 30, 2026
- Tax exemptions - reviewed September 30, 2026
Frequently Asked Questions
Does a single-member Tennessee LLC pay just $50 to form?
No. The $300 minimum applies. The $50-per-member formula raises the fee above that minimum when there are more than six members, up to $3,000.
How much is the annual report for seven Tennessee LLC members?
The Secretary of State's schedule gives $350: the $300 minimum for up to six members, plus $50 for the seventh. Taxes and other charges are separate.
Is every Tennessee LLC annual report due April 1?
April 1 is the deadline for a December fiscal-year close. The rule is the first day of the fourth month after the company's recorded fiscal-year close.
Does the annual report fee include Tennessee franchise tax?
No. Tennessee DOR describes franchise and excise taxes separately, including a $100 minimum franchise tax for entities subject to it and defined exemptions.
Can my Tennessee registered office be a P.O. box?
No. The current Articles of Organization instructions require a Tennessee street address for the registered agent and office.
Official sources reviewed September 30, 2026. This guide covers an ordinary domestic LLC, not a personal legal or tax ruling. Government charges can change.