Starting a Business in Tennessee

LLC filing: $300 | Corp filing: $100 | Business-friendly score: 7.5/10

Business Environment at a Glance

7.5/10

Business-Friendly Score

None

Income Tax

7%

State Sales Tax

$7.25

Minimum Wage

Business Filing Fees in Tennessee

ItemCostDetails
LLC Filing Fee $300 One-time, filed with Secretary of State
LLC Annual Fee $300 Due annually to maintain good standing
Corporation Filing Fee $100 One-time, Articles of Incorporation
Corporation Annual Fee $100 Annual report/franchise tax

Tax Rates

State Income TaxNone
Corporate Tax Rate6.5% (Excise Tax) + 0.25% (Franchise Tax on net worth)
State Sales Tax7%
Max Local Sales Tax2.75%
Minimum Wage$7.25/hr
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Tennessee Special Requirements

  • Annual report required with Secretary of State ($300 for LLCs)
  • Tennessee Business Tax license required at state and local levels
  • No state personal income tax (Hall Tax on investment income fully repealed)
  • Workers compensation required for 5+ employees

Start Your Business in Tennessee

Form your LLC in Tennessee for $300 online.

Register with LegalZoom
Start Your LLC — $0 + State Fee