Connecticut LLC Taxes and Fees 2026: Complete Cost Breakdown

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 for online submissions at business.ct.gov. Standard processing takes 7-10 business days. Expedited processing is available for faster turnaround.

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.

Connecticut LLC Annual Report: $80, Due in Your Anniversary Month

Every Connecticut LLC must file an annual report and pay an $80 fee each year. Connecticut uses a rolling anniversary deadline — your annual report is due by the last day of the month in which your LLC was originally formed.

Example: If your LLC was formed on March 15, your annual report is due every March 31. If formed on November 7, your annual report is due every November 30. This anniversary-based system makes tracking simple — the deadline month never changes.

Missing the deadline results in a $50 late fee. Continued failure to file can lead to administrative dissolution by the Secretary of the State. Reinstatement requires filing a Certificate of Reinstatement plus payment of all overdue fees and the $50 reinstatement fee.

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 3.00% to 6.99%. Most small business owners in the $50,000-$200,000 income range will pay between 5.00% and 6.00%. 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. Your only required annual payment to the state (beyond income taxes) is the $80 annual report fee. This compares favorably to Massachusetts, which charges a minimum $500 excise tax on LLCs annually.

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:

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 Application for Registration fee is $120 — the same as forming a domestic CT LLC. After registration, foreign LLCs must also file annual reports each year.

You will need: the completed Application for Registration, 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.

Total Connecticut LLC Cost Summary

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.