Tennessee LLC Filing Fee 2026: $300 Cost to Form (SS-4270)

How the Per-Member Formula Works

Tennessee prices LLC filings by member count. The base fee covers up to 6 members; every member beyond that adds $50, up to a $3,000 cap. That means the "$300 filing fee" most people search for is really the floor of a formula, not a fixed number — the same rule the Secretary of State applies to the annual report fee. The formula is printed directly on the Articles of Organization form itself: "The filing fee for Articles of Organization is $50.00 per member in existence on the date of the filing, with a minimum fee of $300.00 and a maximum fee of $3,000.00," confirmed from the form's own instructions, read September 14, 2026 (SS-4270, Rev. 01/25).

Practically, this only matters for larger multi-member LLCs. If you're forming a single-member LLC or a small partnership with a handful of owners, you'll pay exactly $300 — no math required.

How and Where to Pay It

You can file the Articles of Organization — and pay the $300 fee — two ways:

• Online through the Secretary of State's TNCaB portal (the same account system used for the annual report)
• By mail to the Business Services division, with a check, cashier's check, or money order made payable to the Tennessee Secretary of State

The fee itself doesn't change based on how you file — Tennessee doesn't charge extra for paper filing or discount online filing the way some states do.

Other Costs to Budget For

The $300 filing fee is the only cost Tennessee requires. Everything below is optional or comes from a source other than the state:

• Registered agent: Free if you serve as your own agent (you need a Tennessee street address and must be available during business hours); $50-$300/year for a professional service — a typical market rate for the service, not a fee the state sets or collects
• Name reservation (optional): $20 for a 120-day hold on your LLC name before you file, form SS-9425 — confirmed on the Secretary of State's fee schedule, read September 14, 2026 (sos.tn.gov/businesses/services/business-forms-fees)
• Operating agreement: Free if you write it yourself; $150-$500 if an attorney drafts it — a private legal cost, not a state fee
• EIN: Free, directly from the IRS
• Business licenses: Varies by city and industry — a separate cost from anything the Secretary of State charges

Total First-Year Cost

Here's what a typical single-member Tennessee LLC spends to get up and running:

What It Costs to Keep the LLC Active

The $300 filing fee only forms the LLC — it doesn't keep it in good standing. Every year after, Tennessee requires an annual report, priced with the identical formula: $300 minimum, up to $3,000, with $50 added per member beyond 6. Confirmed directly from the Secretary of State's FAQ page, read September 14, 2026 (sos.tn.gov/businesses/faqs): "The annual report fee for LLCs is $300 minimum up to a maximum of $3000. The fee increases by an additional $50 per member for every member over 6 members up to a maximum of $3,000."

On top of the annual report, Tennessee LLCs owe a 0.25% franchise tax on net worth ($100 minimum) and a 6.5% excise tax on taxable income — business-level taxes that apply even in a year with no profit. For the due date, the exact franchise/excise tax math, and what happens if you miss a deadline, see our full Tennessee LLC Costs & Taxes guide and annual report filing guide.

Is $300 High Compared to Other States?

Yes — Tennessee's $300 formation fee sits above the national middle. It's higher than neighboring and comparably-sized states that charge under $150 to file. See our full state-by-state breakdowns for the exact figures: Indiana LLC costs, North Carolina LLC costs, and Ohio LLC costs.