LLC Taxes & FeesCT

Connecticut LLC Costs 2026: $120 to Form + $80/yr

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CPA · Small Business Compliance Specialist

Quick Answer

Forming a Connecticut LLC costs $120 when you file the Certificate of Organization with the Connecticut Secretary of the State (SOTS). Online filings post in about 2-3 business days; expedited 24-hour service is available for $50. After formation, Connecticut LLCs pay an $80 annual report fee, filed between January 1 and March 31 each year. Connecticut does not impose a franchise tax or separate LLC-level tax. LLC income passes through to members who pay Connecticut individual income tax at graduated rates from 2.00% to 6.99%.

Key Takeaways

  • $120 Connecticut LLC formation fee (Certificate of Organization, file at business.ct.gov)
  • $80 annual report fee — filed between January 1 and March 31 each year
  • No Connecticut franchise tax or minimum LLC tax
  • Connecticut individual income tax: 2.00%-6.99% (pass-through to members)
  • Foreign LLC registration: $120 (Foreign Registration Statement)
  • Sales tax rate: 6.35% — register with DRS if selling taxable goods/services
  • Expedited 24-hour processing available online for $50
ItemCost/DetailsNotes
Certificate of Organization$120One-time formation fee — file via business.ct.gov
Annual Report$80/yearFiled between January 1 and March 31 each year
Expedited 24-Hour Service$50Optional add-on for online filings
Registered Agent (DIY)$0Must have a physical CT street address
Registered Agent (Professional)$100-$300/yrCommercial registered agent service
Foreign Registration Statement$120For out-of-state LLCs registering in CT
Change of Registered Agent$50Filed with CT SOTS

Connecticut LLC Formation Fee: $120

To form an LLC in Connecticut, you file a Certificate of Organization with the Connecticut Secretary of the State (SOTS). The filing fee is $120 (the same online or by mail) at business.ct.gov. Online filings typically post within 2-3 business days; mailed filings take longer. Expedited 24-hour processing is available online for an extra $50. For the full state overview, see our Connecticut LLC compliance hub.

Your Certificate of Organization must include: your LLC name, the principal office address, the name and address of your Connecticut registered agent, and the names of the organizers. Connecticut allows single-member LLCs and does not require you to list all members publicly.

Pro Tip:

File online at business.ct.gov for the fastest processing and immediate email confirmation. Keep this confirmation — it contains your LLC filing number for future filings.

Connecticut LLC Annual Report: $80, Due January 1 to March 31

Every Connecticut LLC must file an annual report and pay an $80 fee each year. Connecticut uses a fixed annual filing window — the report is due between January 1 and March 31. Unlike many states, the deadline is the same for every LLC and is not tied to your formation anniversary date.

This statewide window was set under Public Act 16-97, and the fee rose to $80 in July 2020. The report is filed online through business.ct.gov, and the SOTS emails a reminder roughly a month before it is due. Our Connecticut annual report guide walks through the filing step by step.

If you do not file, the Secretary of the State can administratively dissolve your LLC, which revokes its authority to transact business in Connecticut and blocks you from getting a certificate of legal existence. To restore the company you file a Combined Certificate of Reinstatement and Annual Report and pay any overdue annual report fees.

Registered Agent Cost in Connecticut

Every Connecticut LLC must designate a registered agent with a physical Connecticut street address. You have two options:

  • DIY (Be Your Own Agent): Free — but you must be a Connecticut resident with a physical CT address and be available during normal business hours. Your address becomes public record in the SOTS database.
  • Professional Registered Agent Service: $100-$300/year — provides a Connecticut street address, handles receipt of legal documents, maintains privacy for your personal address, and sends you electronic notifications when documents arrive.

Connecticut Taxes for LLCs in 2026

Connecticut LLCs are treated as pass-through entities for state income tax purposes. The LLC itself pays no Connecticut income tax — instead, income passes through to members who report it on their individual Connecticut Form CT-1040.

Connecticut Income Tax Rates (2026)

Connecticut has a graduated income tax with seven brackets ranging from 2.00% to 6.99%. The two lowest rates were cut effective January 1, 2024 — the bottom rate dropped from 3% to 2% and the next bracket from 5% to 4.5%. Most owners with $50,000-$200,000 of income pay a marginal rate between 5.5% and 6.0%, and the top rate of 6.99% applies to single filers with income over $500,000.

Connecticut Sales Tax

Connecticut imposes a 6.35% sales tax on most tangible personal property and many services. If your LLC sells taxable goods or services in Connecticut, you must register with the Connecticut Department of Revenue Services (DRS), collect sales tax, and file regular sales tax returns. Certain items — including most groceries and prescription drugs — are exempt.

No Connecticut Franchise Tax

Connecticut does not impose a franchise tax or minimum annual business tax on LLCs, and the old $250 business entity tax was repealed in 2020. Your only required annual payment to the state (beyond income taxes) is the $80 annual report fee. That compares favorably to Massachusetts, which charges a $500 minimum annual report fee for LLCs.

Connecticut vs. Neighboring States: LLC Cost Comparison

Connecticut is one of the more affordable states in the Northeast for LLC formation and maintenance, especially compared to Massachusetts. Here is how it compares to nearby states:

StateFormation FeeAnnual FeeMin. Tax
Connecticut$120$80/yrNone
New York$200$9 / 2 yrsPub. req.
Massachusetts$500$500/yrNone
Rhode Island$150$50/yrNone
New Jersey$125$75/yrNone

Foreign LLC Registration Fee in Connecticut

If your LLC was formed in another state but conducts business in Connecticut, you must register as a foreign LLC with the CT SOTS. The Foreign Registration Statement fee is $120 — the same as forming a domestic CT LLC. After registration, foreign LLCs file the same $80 annual report each year (January 1 to March 31). See our Connecticut foreign LLC registration guide for the full process.

You will need: the completed Foreign Registration Statement, a Certificate of Legal Existence (Good Standing) from your home state issued within 90 days, and the name and address of your Connecticut registered agent. Expedited 24-hour processing is available for an additional $50.

Total Connecticut LLC Cost Summary

First Year Total (Typical)

  • Certificate of Organization$120
  • First Annual Report (due the next Jan-Mar window)$80
  • Registered Agent (professional)$100-$300
  • Estimated First Year Total$300-$500

Ongoing Annual Cost

  • Annual Report$80
  • Registered Agent$0-$300
  • Annual Total$80-$380

These figures cover state fees only and do not include federal taxes, accounting fees, business licenses, or industry-specific permits your Connecticut LLC may require.

Frequently Asked Questions

How much does it cost to form an LLC in Connecticut?

Forming a Connecticut LLC costs $120 for the Certificate of Organization filed with the Secretary of the State at business.ct.gov. Online filings typically post within 2-3 business days. Expedited 24-hour processing is available online for an additional $50.

What is the Connecticut LLC annual report fee?

The Connecticut LLC annual report fee is $80 per year for domestic LLCs. Connecticut LLCs file the annual report during a fixed window each year — between January 1 and March 31. The deadline is the same for every LLC and is not tied to your formation anniversary.

Does Connecticut have a franchise tax on LLCs?

No. Connecticut does not impose a franchise tax or separate LLC-level tax, and the old $250 business entity tax was repealed in 2020. LLC income passes through to members, who pay Connecticut individual income tax at graduated rates from 2.00% to 6.99%. There is no minimum annual tax on Connecticut LLCs beyond the $80 annual report fee.

What are the Connecticut LLC tax rates in 2026?

Connecticut LLCs are pass-through entities. Members pay Connecticut individual income tax on their share of LLC income at graduated rates from 2.00% (the bottom rate was cut from 3% effective 2024) up to 6.99% for income over $500,000 (single filers). LLCs with employees must also register for Connecticut withholding tax with the Department of Revenue Services.

What is the total first-year cost of a Connecticut LLC?

In your first year, expect to pay: $120 formation fee + $80 annual report (if due in your first year) + $0-$300 for a registered agent = approximately $200-$500 total. Ongoing annual costs are $80 for the annual report plus any registered agent fees.

What happens if I miss the Connecticut LLC annual report deadline?

If you do not file your annual report, the Connecticut Secretary of the State can administratively dissolve your LLC, which revokes its legal authority to transact business in Connecticut. A dissolved LLC also cannot obtain a certificate of legal existence. To restore the LLC, you file a Combined Certificate of Reinstatement and Annual Report with the SOTS and pay any overdue annual report fees.

Official Source

For the most up-to-date information, always verify requirements with the official Connecticut Secretary of State website:

https://business.ct.gov

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

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