CT

Connecticut LLC Compliance

Complete 2026 Guide

Connecticut offers a streamlined LLC formation process through the Secretary of the State (SOTS) with a $120 formation fee and an $80 annual report due on the anniversary month of formation. The state's economy is anchored by financial services, insurance, healthcare, and advanced manufacturing, making it a strategic Northeast hub for businesses serving the tri-state metro area.

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$120
Formation Fee
$80
Annual Report
$120
Foreign LLC Fee
No
Franchise Tax

1Connecticut LLC Formation

To form an LLC in Connecticut, you'll need to file Articles of Organization with the Connecticut Secretary of State.

Formation Details

  • Filing Fee: $120
  • Processing Time: 7–10 business days standard; expedited service available
  • Official Website: https://business.ct.gov

2Annual Report Requirements

Connecticut requires LLCs to file a annual report to maintain good standing with the state.

Annual Report Details

  • Filing Fee: $80
  • Due Date: Last day of the anniversary month of formation
  • Frequency: Annually

3Registered Agent Requirements

Connecticut requires all LLCs to maintain a registered agent.

Can You Be Your Own Registered Agent?

Yes, you can serve as your own registered agent in Connecticut.

Requirements: Must be an individual or business entity with a physical street address in Connecticut (no PO Boxes). Must be available during normal business hours to receive service of process and official state correspondence.

4Foreign LLC Registration

If your LLC was formed in another state but you want to do business in Connecticut, you'll need to register as a foreign LLC.

Foreign LLC Registration

  • Registration Fee: $120
  • Requirements: Application for Registration filed with the CT SOTS, Certificate of Legal Existence (Good Standing) from home state (dated within 90 days), and designation of a Connecticut registered agent with a physical Connecticut address.

5Connecticut LLC Taxes

Connecticut has no franchise tax or separate LLC-level tax. LLC income passes through to members who pay Connecticut individual income tax at graduated rates from 3.00% to 6.99% (2026). LLCs with employees must register with the CT Department of Revenue Services for withholding tax and may need to collect and remit sales tax at the state rate of 6.35%.

6Penalties for Non-Compliance

Late Filing Penalties

Late annual reports incur a $50 late fee. Continued failure to file can result in administrative dissolution of the LLC.

Administrative Dissolution Risk

Connecticut may administratively dissolve your LLC for failure to file the annual report. A dissolved LLC loses its legal authority to transact business in Connecticut. Reinstatement requires filing a Certificate of Reinstatement and paying a $50 reinstatement fee plus all overdue annual report fees.

Key Considerations for Connecticut LLCs

  • $120 formation fee — file online at business.ct.gov
  • $80 annual report fee — due by the last day of your anniversary month
  • No Connecticut franchise tax or minimum LLC tax
  • Connecticut income tax rates: 3.00%–6.99% (pass-through to members)
  • Sales tax rate: 6.35% — required registration if selling taxable goods/services
  • Foreign LLC registration: $120 (Certificate of Authority via SOTS)
  • Strong registered agent requirement: physical CT address required at all times
  • Expedited filing available for faster processing

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.

Related Connecticut LLC Articles

Official Resources

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

https://business.ct.gov