Tennessee calculates LLC filing fees from the number of members, subject to a minimum and maximum. The annual-report deadline depends on when the LLC’s fiscal year ends.
This guide covers forming a new Tennessee LLC. If your LLC already exists in another state or country, use the foreign-registration process instead.
Tennessee LLC at a glance
- Official filing website
- Tennessee Secretary of State
- Business name check
- Search business namesA name search does not reserve or approve the name.
- Formation document
- Articles of Organization (SS-4270)
- State filing fee
- $300The filing charge is $50 per member, with a $300 minimum and $3,000 maximum. The current form also describes a $300 fee for an LLC whose articles prohibit doing business in Tennessee. Credit, debit and e-check payments carry a separate convenience charge.
- Processing time
- OnlineImmediate in the cited guidePaper3-5 business days; add mail transitPublished guide estimate. Published guide estimate for a complete filing; not a state guarantee. Check the filing office before setting a deadline.
- Ongoing report or tax
- Annual Report
- Report / renewal charge
- $300The current Secretary of State FAQ lists a $300 minimum, plus $50 for each member above six, capped at $3,000. For a December 31 fiscal-year end, the report is due April 1. Payment convenience charges may be additional.
- Frequency / due date
- Annually, by the first day of the fourth month after fiscal-year end
- Sales tax base rate
- 7%Local rates may apply. July 1, 2026 snapshot; not an address-specific rate. General rate for ordinary taxable sales; exemptions, special products and local rules can change the result.Official tax agency ↗
- Names in formation records
- No management roster requiredThe ordinary SS-4270 form asks for the member count and management type, with organizer signatures. Special-purpose or obligated-member elections have additional requirements. Other filings and private bank/tax records may identify owners.
Before you file in Tennessee
Prepare the name, fiscal-year-end month, addresses, Tennessee agent, management choice and number of members.
File the Articles of Organization (SS-4270)
- Start ordinary domestic LLC articles in TNCaB or use SS-4270.
- Enter the fiscal year, activity, management and member count, then add the agent and organizer.
- Sign and review the member-based fee plus payment charges. Submit and save the articles and control number.

What to enter in the form
- Member count
- Count owners, not every manager or organizer. The fee is $50 per member, with a $300 minimum and $3,000 maximum.
- Fiscal year
- The report is due on the first day of the fourth month after fiscal-year end. April 1 applies to a December 31 year-end.
- Special elections
- Do not select series LLC or Obligated Member Entity unless you intend that specific structure.
- Organizer
- The organizer signs the articles. Follow any county-recording instructions that apply to the accepted filing.
After approval in Tennessee
- Register for Tennessee franchise/excise taxes or establish any exemption through the Department of Revenue. The SOS report is separate.
Annual Report
Open the TNCaB annual-report service ↗
- Open the LLC’s TNCaB annual report for its fiscal period.
- Update addresses, email, activity, member count, officers and agent. Use the actual current member count.
- Sign, pay and submit by the fiscal-year-based deadline. Save acceptance.
Compare the filing cycles in our annual report and recurring-fee table.
Next steps: operating agreement · get an EIN · starting checklist.
Sources and filing links
Sources checked . Confirm the state’s current fees and instructions before filing.
- Tennessee Secretary of State: Business Forms & Fees
- Tennessee Secretary of State: Current Business FAQs
- Tennessee Secretary of State: SS-4270 Articles of Organization
- Tennessee Department of Revenue: LLC franchise and excise tax filing requirements
Research and walkthrough references
These references provide background and filing walkthroughs. Follow current state instructions if an older walkthrough differs.
See our editorial policy for the research process and contact page for correction information.
