How to Start an LLC in Tennessee (2026)
Tennessee LLCs file Articles of Organization (Form SS-4270) with the Secretary of State's Division of Business and Charitable Organizations. The filing fee starts at $300, and every LLC also owes a separate $100 minimum Franchise and Excise Tax.
Use this walkthrough to set up a brand-new domestic LLC in Tennessee. An LLC already formed elsewhere registers here with a Certificate of Authority instead. That process is covered in the Tennessee-Specific Rules section below.
Quick Summary
- Check your name before you pay. You need a distinguishable name in Tennessee, so search the name database before you file.
- A member can serve as your registered agent. Do that and your home address becomes public record.
- File your annual report every year without fail. Miss it and Tennessee can dissolve your LLC.
Tennessee LLC Requirements at a Glance
Here's what Tennessee needs to form an LLC. You'll file Articles of Organization, then handle the Franchise and Excise Tax and annual report afterward.
| LLC requirement | State-specific answer |
|---|---|
| Filing document | Articles of Organization (Form SS-4270) |
| Filing authority | Tennessee Secretary of State, Division of Business and Charitable Organizations |
| State filing fee | $50 per member at the date of filing, $300 minimum, $3,000 maximum ($300 flat if the Articles prohibit the LLC from doing business in Tennessee) |
| Online filing | Yes, TNCaB |
| Processing time | Online, mail and in-person filing are all accepted. The Division does not post a standard turnaround time for any channel |
| Registered agent | Must maintain a registered office in Tennessee at the same street address as the registered agent. The agent may be a Tennessee resident individual or a domestic or authorized foreign business entity |
| Annual report | $300 minimum, $3,000 maximum (fee increases $50 per member for each member over 6), due on or before the first day of the fourth month after the close of the LLC's fiscal year, filed through TNCaB |
| Publication required? | No. No newspaper-publication requirement appears in the LLC Act, the SS-4270 instructions or the Secretary of State's Businesses FAQ page |
| State business tax | Franchise and Excise Tax. 0.25% of net worth apportioned to Tennessee (Schedule F), $100 minimum, owed whether the LLC is active or inactive, plus a 6.5% excise tax on net earnings, administered by the Department of Revenue |
| Last verified | September 4, 2026 |
How to Start an LLC in Tennessee: 5 Steps
These five steps take you from naming your Tennessee LLC to filing your Articles of Organization. Follow them in order, since each one sets up the next.
Step 1: Choose and check your LLC name
Your name must be distinguishable from every other name on file with the Secretary of State [1]. It must also contain "limited liability company," "LLC" or "L.L.C." Search the Tennessee business name database before you file.
You can hold your name for $20 if you're not ready to file right away. It stays reserved for four months before anyone else can claim it.
Step 2: Appoint a registered agent
Your registered agent keeps an office at the same street address as your LLC's registered office in Tennessee. The agent can be a Tennessee resident or a business entity already allowed to operate in the state [2].
A member or manager can take this role for free. You can also hand it off to a Tennessee registered agent service instead.
Step 3: File the Articles of Organization with the Division of Business and Charitable Organizations
File online through TNCaB or by mail. This step only covers the basics. The full walkthrough with every field and payment option follows in the next section.
You can hand this step to a Tennessee LLC formation service instead of filing it yourself. For the general process in any state, see our guide to how to start an LLC.
Step 4: Create an operating agreement
Tennessee doesn't need an operating agreement by statute. Members can enter into one at any time. It doesn't have to be in writing unless your articles or the agreement itself say otherwise [3].
Step 5: Get an EIN
Apply free at irs.gov once your LLC is formed. Online applicants with a Social Security number or ITIN get their EIN right away. You'll need it to open a bank account or register for Franchise and Excise Tax through TNTAP.
Filing the Articles of Organization in Tennessee: What to Expect
Here's exactly what happens when you file your Articles of Organization: every field, the fee and where your paperwork goes.
1. What the form asks for
The Articles of Organization ask for your LLC's name. It also has an optional name-consent box for when another business already has a similar name. Add any extra label, like Professional LLC or Series LLC, if it applies.
You'll also list your fiscal year ending month and whether the LLC is perpetual or ends on a set date. Give your principal office address, a mailing address if it differs and a business email.
Round out the form with up to three NAICS codes, your management type and your number of members. Add your registered agent's name, address and email, then sign and print your name at the bottom.
2. Fee and payment methods
The fee is $50 per member, with a $300 minimum and a $3,000 maximum. Pay online by credit card, debit card or e-check, though a convenience fee applies.
Paying by mail means a check, cashier's check or money order made out to the Tennessee Secretary of State. Cash only works if you file in person.
3. Processing times
The Division accepts online, mail and in-person filings. It doesn't publish a standard turnaround time for any of them. If timing matters to your launch, see our guide to how long it takes to form an LLC in Tennessee.
| Filing method | Processing time |
|---|---|
| Online | Not published |
| Not published | |
| In person | Not published (walk-in filing is accepted at the Nashville Customer Service Counter) |
| Expedited | Not offered |
| Current state estimate | Not published. No backlog or current-processing notice appears on the Businesses page or the TNCaB portal page |
4. Where to file by mail or in person
Mail your Articles of Organization to TN Secretary of State, ATTN: Corporate Filing, 312 Rosa L. Parks Ave., Nashville, TN 37243. To file in person, bring it to the Customer Service Counter. It's on the 3rd floor of the Snodgrass Tower, at the same address.
5. Common reasons filings are rejected
The Division rejects forms that are inaccurate, incomplete or illegible. It also rejects any filing that's missing the correct fee. The same goes for a check made out to anyone besides the Tennessee Secretary of State. It also applies to an unsigned or undated application.
Your principal office and registered agent addresses both need to be real street addresses. Neither one accepts a P.O. box.
6. What you receive when it is approved
Once your filing through TNCaB is accepted, it shows up under "Completed Filings" in your account. You can view, print or download it any time. There's no need to dig through old emails for a link.
What It Costs to Start an LLC in Tennessee
This table lists every fee Tennessee charges to start and keep your LLC, from the filing fee to certified copies.
| Cost item | Amount |
|---|---|
| State filing fee | $50 per member at the date of filing, $300 minimum, $3,000 maximum ($300 flat if the Articles prohibit the LLC from doing business in Tennessee) |
| Name reservation | $20 for a 4-month exclusive reservation (Form SS-9425) |
| Registered agent | $0 when a member, manager or any Tennessee resident serves as the LLC's own registered agent. The state's fee schedule does not set a commercial registered-agent price |
| Certified copy | $20 per certificate or certified copy (Form SS-4461, additional fees may apply for longer documents) |
| Expedited filing | Not offered. The Business Forms and Fees page lists no expedited-filing tier for LLC documents |
| Annual report | $300 minimum, $3,000 maximum (fee increases $50 per member for each member over 6), due on or before the first day of the fourth month after the close of the LLC's fiscal year, filed through TNCaB |
| Other mandatory state fees | None required to form. A $20 fee applies only if the Application for Use of Indistinguishable Name is needed |
Only the state filing fee is mandatory. Name reservation, certified copies and a registered agent service are optional. Tennessee doesn't offer an expedited-filing tier at any price. For a full breakdown of ongoing costs, see our Tennessee LLC cost guide.
Tennessee-Specific Rules That Change the Process
Naming restrictions, Professional LLC rules and Tennessee's Franchise and Excise Tax all shape how the filing process actually plays out.
1. Naming restrictions and restricted words
A name with "bank," "banking," "credit union" or "trust" needs written approval first. That approval comes from the Department of Financial Institutions. Adding "insurance company" needs approval from the Department of Commerce and Insurance instead.
LLCs don't need to publish a formation notice in Tennessee. You won't run into that cost or delay. Picked the wrong name? Here's how to change an LLC name in Tennessee.
2. Professional LLC rules
Licensed professionals can form a Professional LLC on the same Articles of Organization. You'll certify that the LLC's purpose is rendering a licensed professional service. Every member must qualify to provide it, with no disqualified members or holders.
3. Member disclosure
Your Articles of Organization list the number of members instead of their names. It also lists your organizer and registered agent. Everything you file becomes public record. Keep that in mind before you use a personal address anywhere on the form.
4. Business licenses
Once your taxable gross receipts hit $100,000, your county or city clerk needs a Standard Business License. You'll also register for Business Tax with the Department of Revenue at a $22 minimum [4].
Receipts between $3,001 and $99,999 only need a $15 Minimal Activity License, renewed every year. Under $3,000, you don't need either one.
5. Foreign LLC registration
An LLC formed in another state registers to do business in Tennessee with a Certificate of Authority, Form SS-4233. The fee is the same $300 minimum as a new LLC.
6. Reinstatement after administrative dissolution
Skip your annual report, or go without a registered agent. Either way, Tennessee can administratively dissolve your LLC. That's different from choosing to dissolve an LLC in Tennessee on your own terms. Either way, you reinstate by filing Form SS-9410 and paying $70.
What to Do After Your Tennessee LLC Is Approved
Once your Articles of Organization is approved, Tennessee expects more from you. That means an annual report, tax registrations and maybe a business license.
Open a business bank account using your filed Articles of Organization and your EIN. Check whether your business needs local licenses or permits beyond the county or city clerk's business license.
Register for the tax accounts your business actually needs, including Franchise and Excise Tax through TNTAP. Set up your bookkeeping before your first transaction instead of after.
Your registered agent might resign, or you might want to switch providers. Here's how to change your registered agent in Tennessee.
Your annual report is the recurring deadline that keeps your LLC active. It's due on or before the first day of the fourth month after your fiscal year ends. The fee starts at $300 and rises with membership [5].
| Compliance item | Deadline, fee and department |
|---|---|
| Initial report | None required. The Revised LLC Act has no separate initial report, and the LLC's first annual report follows the standard schedule |
| Annual or biennial report | $300 minimum, $3,000 maximum (+$50 per member over 6 members), due the first day of the fourth month after the close of the LLC's fiscal year, filed with the Secretary of State through TNCaB |
| State tax registration | Franchise and Excise Tax via TNTAP with the Department of Revenue. $100,000+ in receipts also needs Business Tax registration and a Standard Business License from the county/city clerk |
| Renewal deadline | A Standard Business License renews automatically upon filing and paying the annual Business Tax return. A Minimal Activity License (gross receipts $3,001-$99,999) renews each year for $15 with the county/city clerk |
| Late fee | No late fee is published for a missed annual report. Missing it, or having no registered agent, can trigger administrative dissolution, reversed by the $70 Form SS-9410 reinstatement application |
| Responsible state department | Secretary of State, Division of Business and Charitable Organizations (formation filings and annual report). Department of Revenue (Franchise and Excise Tax, Business Tax) |
FAQs
Does Tennessee's Franchise Tax Apply Even If My LLC Isn't Active?
Yes, Tennessee's Franchise Tax applies even if your LLC isn't active. The $100 minimum is owed once you register with the Secretary of State, and you still file the return either way.
What Happens If My Tennessee LLC Name Isn't Distinguishable?
If your Tennessee LLC name isn't distinguishable, you can still file it. Add a written Name Consent from the existing name holder and a $20 fee to your Articles of Organization.
Does Tennessee Require a General State Business License?
No, Tennessee has no single statewide business license. Your county or city clerk issues the license instead, based on the gross-receipts thresholds covered in the Tennessee-Specific Rules section above.
Can I Form a Series LLC in Tennessee?
Yes, you can form a Series LLC in Tennessee. Just check that box on your Articles of Organization if the law allows it, which splits assets into distinct series.
How Does Tennessee Verify My Principal Office Address?
Tennessee verifies your principal office address by checking that it's a real street address instead of a P.O. box. It rejects filings it can't confirm, though your mailing address can still use a P.O. box.
References:
- https://codes.findlaw.com/tn/title-48-corporations-and-associations/tn-code-sect-48-249-106/
- https://codes.findlaw.com/tn/title-48-corporations-and-associations/tn-code-sect-48-249-109/
- https://codes.findlaw.com/tn/title-48-corporations-and-associations/tn-code-sect-48-249-203/
- https://revenue.support.tn.gov/hc/en-us/articles/360057134532-BUS-13-Business-Licenses-Overview
- https://codes.findlaw.com/tn/title-48-corporations-and-associations/tn-code-sect-48-249-1017/
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