LLC annual reports › Tennessee
Tennessee LLC Annual Report: Fee, Due Date and Penalties
What a Tennessee LLC files to stay in good standing, what it costs and when it's due.
Verified October 2026 against official state sources.
- Report fee
- $300
- How often
- Every year
- When it's due
- Annual report ($50 per member, minimum $300, maximum $3,000) due on or before the first day of the 4th month after fiscal year-end (April 1 for calendar-year LLCs).
- First report
- By the first day of the 4th month after the end of the first fiscal year.
- Late penalty
- No SOS late fee (delinquent reports can still be filed within 4 months after the due date). Late F&E tax: 5% per month, up to 25%, plus interest.
Fee details: $50 per member, $300 minimum, $3,000 maximum (1-6 members = $300). Due on or before the 1st day of the 4th month after fiscal year end (April 1 for calendar-year LLCs), starting the year after formation. Add $20 if the registered agent/office changes on the report. Online card/eCheck payments carry a service fee.
Other recurring Tennessee requirements
Recurring state costs
- Franchise Tax (Dept. of Revenue): $100 per year. 0.25% of Tennessee net worth, $100 minimum, owed by any entity registered with the SOS, active or not. Since the 2024 law change the base is net worth only (the property measure was removed). Return due the 15th day of the 4th month after fiscal year end. LLCs, including single-member LLCs, are generally subject unless they meet an exemption such as FONCE.
- Excise Tax (Dept. of Revenue): varies. 6.5% of Tennessee taxable income (net earnings). Filed with the franchise tax on the same return; no minimum.
Deadlines
- Tennessee franchise and excise tax return (FAE 170): By the 15th day of the 4th month after fiscal year-end (April 15). The minimum franchise tax is $100.
If you miss a deadline
Administrative dissolution (inactive status) if the report is not filed within the delinquency period.
Getting reinstated: $70 state fee, plus any back reports, taxes and penalties.
Filing yourself, a Tennessee LLC costs $700 in the first year and $400 a year after, plus taxes that vary.
Full Tennessee cost breakdown →Sources
- https://sos.tn.gov/businesses/services/business-forms-fees
- https://sos.tn.gov/products/business-services/how-file-annual-report-%E2%80%93-llc
- https://www.tn.gov/revenue/taxes/franchise---excise-tax.html
- https://www.tn.gov/revenue/taxes/franchise---excise-tax/due-dates-and-tax-rates.html
- https://tnbear.tn.gov/Ecommerce/AnnualReportInstr.aspx
- https://tnbear.tn.gov/Ecommerce/ReinstateInstr.aspx
- https://sos.tn.gov/businesses/faqs
Questions
›How much is the Tennessee LLC annual report fee?
Tennessee's required report has a $300 state fee and is filed every year. Other recurring state costs: Franchise Tax (Dept. of Revenue): $100 per year; Excise Tax (Dept. of Revenue): varies.
›When is the Tennessee LLC annual report due?
Annual report ($50 per member, minimum $300, maximum $3,000) due on or before the first day of the 4th month after fiscal year-end (April 1 for calendar-year LLCs). First report: By the first day of the 4th month after the end of the first fiscal year.
›What happens if I file the Tennessee annual report late?
No SOS late fee (delinquent reports can still be filed within 4 months after the due date). Late F&E tax: 5% per month, up to 25%, plus interest. Administrative dissolution (inactive status) if the report is not filed within the delinquency period.
›How much does it cost to reinstate a Tennessee LLC?
Tennessee charges a $70 reinstatement fee, plus any back reports, taxes and penalties.
Estimates are for planning only and are not legal or tax advice. States change fees and deadlines; check the official source before you file.