How to Form an LLC in Tennessee (2026 Guide)
Everything you need to form a Tennessee LLC: state filing fee ($300), processing time (3-5 business days), annual compliance, taxes, and the exact 7-step process. Reviewed by IRS Enrolled Agents.
To form an LLC in Tennessee, file the Articles of Organization with the Tennessee Secretary of State (fee: $300), appoint a registered agent with a Tennessee street address, obtain an EIN from the IRS, and adopt an operating agreement. Standard processing takes 3-5 business days. The annual annual report is $300, due First day of the 4th month after fiscal year end. With Gullia Filing, total first-year cost is $749 (all-inclusive: state fee, registered agent, EIN, operating agreement).
Tennessee LLC Cost Breakdown
Total transparent pricing for forming and maintaining a Tennessee LLC. No surprise upsells, no hidden fees.
| Item | Cost | Notes |
|---|---|---|
| Tennessee SoS filing fee | $300 | One-time, paid to the state |
| Registered agent (year 1) | Included | Included free in every Gullia package |
| EIN (Federal Tax ID) | Included | Filed with the IRS, no extra charge |
| Operating agreement | Included | Attorney-reviewed, state-compliant |
| Gullia Filing Starter service fee | $149 | Flat fee, no upsells |
| Total first-year cost | $749 | All-inclusive, no surprises |
| Recurring: Annual Report | $300/yr | Due First day of the 4th month after fiscal year end |
The 7-Step Tennessee LLC Formation Process
Every Tennessee LLC follows the same core process. Here is exactly what happens, in order, and what Gullia Filing handles on your behalf.
Choose a Tennessee LLC name
Pick a name that includes "LLC", "L.L.C.", or "Limited Liability Company" and is distinguishable from existing Tennessee entities. Our free name check tool verifies availability against the Tennessee Secretary of State database in seconds.
Appoint a Tennessee registered agent
Tennessee requires a registered agent with a physical street address in the state to receive legal and tax notices. Gullia Filing provides this service in every package, protecting your privacy and ensuring you never miss a critical filing.
File the Articles of Organization
Submit formation paperwork to the Tennessee Secretary of State with a $300 filing fee. The state does not offer expedited processing. We handle the filing electronically and forward your certified copy within 3-5 business days.
Obtain your EIN (Federal Tax ID)
Apply to the IRS for an Employer Identification Number, required to open a US business bank account, hire employees, and file federal taxes. Included free in every Gullia Filing package.
Draft an operating agreement
An operating agreement establishes member rights, profit distributions, management structure, and dispute resolution. Even single-member LLCs benefit from having one on file for bank account opening and to reinforce the corporate veil. We provide a state-compliant, attorney-reviewed template in every package.
Register for Tennessee taxes and licenses
Register with the Tennessee Department of Revenue for state tax IDs, sales tax permits if applicable, and any industry-specific licenses. Our compliance calendar tracks every deadline automatically.
Open a US business bank account
With your EIN, Articles of Organization, and operating agreement, you can open a US business bank account. We provide bank-ready document packages and can introduce you to fintech partners that accept remote onboarding.
Tennessee LLC Tax Obligations
State tax summary
No state personal income tax on wages. Franchise & Excise Tax applies to LLCs: $100 minimum franchise + 6.5% on net earnings.
Franchise tax: $100 minimum franchise tax + $100 excise tax (based on net earnings 6.5%). Applies to all LLCs regardless of income.
Federal tax defaults
A single-member Tennessee LLC is treated as a disregarded entity federally (income flows to Schedule C or E of the owner's Form 1040). A multi-member LLC defaults to partnership taxation (Form 1065). You may elect S-Corp status (Form 2553) or C-Corp status (Form 8832) if it reduces overall tax.
See tax and accounting servicesWhy form your LLC in Tennessee
- No state personal income tax on wages or investment income for TN residents.
- Nashville is the fastest-growing US metro for tech and healthcare.
- Series LLC available for real estate and portfolio structures.
Things to watch for in Tennessee
- The Tennessee Franchise & Excise Tax applies to ALL LLCs regardless of income — $100 minimum plus 6.5% on net earnings. Only S-Corp/LLC-taxed-as-partnership with no employees may qualify for exemption.
- Filing fee ($300) and annual report fee ($300) are per-member up to a cap — a 5-member LLC pays higher fees.
Top industries for Tennessee LLCs
Gullia Filing vs Alternatives (Tennessee)
The state filing fee is the same everywhere. What differs is the service fee, what is included, and how transparent the pricing is.
| Provider | Base service fee | Registered agent Y1 | EIN included | Operating agreement | Total first year |
|---|---|---|---|---|---|
| Gullia Filing (Starter) | $149 | Included | Yes (free) | Yes (attorney-reviewed) | $449 |
| DIY (file yourself) | $0 | $50-150 or self | Self (free) | No (buy separately) | $300+ |
| Bizee (Silver) | $0 + upsells | Free Y1, $119/yr after | Upsell ($70) | Upsell ($99) | $469+ |
| LegalZoom (Basic) | $249 | Upsell ($299/yr) | Upsell ($79) | Upsell ($99) | $1026+ |
| Northwest RA | $39 | $125/yr | Upsell ($200) | Yes (template) | $664+ |
| ZenBusiness (Starter) | $0 + $199/yr | Free Y1, $199/yr after | Upsell ($99) | Upsell ($99) | $499+ |
Comparison based on publicly available pricing as of 2026. State filing fee ($300) is paid to Tennessee and identical across providers. Verify current pricing directly with each provider before purchasing.
Frequently Asked Questions
The most common questions about forming an LLC in Tennessee, answered by our Enrolled Agents.
Compare Tennessee to nearby states
Ready to form your Tennessee LLC?
Flat $149 service fee. State fee $300 paid directly to Tennessee. EIN, registered agent, and operating agreement included. No upsells, no surprises.