Form an LLC in Connecticut.

Connecticut LLC fees, line by line

Component	Cost / Rule	Note
Articles of Organization filing fee	$120	One-time charge to register the LLC with the state.
Annual report	$80 / year	Late or missed reports trigger administrative dissolution in most states.
Registered agent	Required	Every state requires a registered agent. You can be your own RA in your home state at no cost; commercial services run $35–$300/yr.
Expedited filing	Available	Typical add-on $50–$100 for 1–3 day turnaround.

Connecticut's Business Entity Tax is gone

Older guides still list a $250 Business Entity Tax for Connecticut LLCs. That tax was repealed effective January 1, 2020. A Connecticut LLC today owes no franchise or entity tax; the recurring state cost is the $80 annual report, due by March 31 each year.

Should you form in this state if you don't live here?

For most operators, the answer is no. An LLC pays state income tax wherever it operates, not where it's formed. Forming in Connecticut while doing business in another state means paying both states' fees plus a foreign-qualification fee in your operating state. Real reasons to form in a non-home state: pure IP holdcos, real estate holdcos in the property state, asset-protection structures, or non-US residents with no US nexus. Full breakdown of when forming out-of-state pays off →

Forming an LLC in Connecticut

Connecticut's Secretary of State administers LLC formation through the Division of Corporations. The state does not require newspaper publication of Articles of Organization, simplifying the formation timeline. Filing is available online through the Secretary of State's digital portal and by mail to Hartford. Online filings are processed within 1-3 business days; mail filings take 5-10 business days. Connecticut's digital filing system is accessible 24/7 and provides immediate confirmation. Standard processing timelines are predictable, and expedited same-day service is available for an additional fee if timing is critical.

A name availability search is the first step. Connecticut's online entity search is free and real-time. The LLC name must be distinguishable from existing entities and must include "LLC," "L.L.C.," or "Limited Liability Company." Name reservation is available for 120 days for a $20 fee. Registered agent requirements apply: every Connecticut LLC must designate a registered agent with a Connecticut street address. The agent receives service of process and official documents on behalf of the LLC. Owners may serve as their own registered agents if maintaining a Connecticut address; professional services are available for $75-200 annually. Connecticut's statute allows flexibility in management structure, with no requirement that managers be members.

Connecticut's filing fee for Articles of Organization is $120, placing it in the mid-range among states. Every Connecticut LLC must then file an annual report with the Secretary of State, due by March 31 each year, with an $80 fee. Failure to file leads to administrative dissolution, which means reinstatement paperwork and extra cost, so the March deadline belongs on the calendar from year one. The old $250 Business Entity Tax no longer applies — it was repealed effective 2020 — so the annual report is the only recurring state filing. Operating agreements are not required by Connecticut law and are not filed with the state, though drafting one is recommended for governance clarity in multi-member structures.

Connecticut's regulatory environment is relatively straightforward for LLC formation. The state does not impose unusual restrictions on foreign LLCs or multi-member structures. Amendments to Articles of Organization require filing with the Secretary of State and incur additional fees. Connecticut has developed a solid digital infrastructure for business filings, making online formation accessible and reliable. The combination of reasonable filing costs, a single $80 annual report as the recurring obligation, and predictable processing timelines makes Connecticut attractive for new business formation in the Northeast region.

State-specific tax considerations

Connecticut imposes a state income tax with rates ranging from 3% to 6.99% depending on income brackets. LLCs are pass-through entities; income flows to members' personal returns. Connecticut does not impose LLC-specific franchise taxes or annual minimum fees, though the state does have a corporate minimum tax that does not apply to LLCs. Sales tax registration is required for any LLC selling tangible goods; Connecticut's statewide rate is 6.35%, with district rates adding 0% to 1%, for totals of 6.35% to 7.35% depending on location. Service businesses generally do not trigger sales tax registration unless selling tangible products.

Payroll tax registration becomes necessary once the LLC has employees. Employers must register with the Connecticut Department of Revenue Services for income tax withholding and unemployment insurance. Connecticut's unemployment insurance rate varies based on employer history and industry, typically ranging from 0.5% to 5.4% of payroll. The state does not impose unusual service business taxes or specialized industry levies. Connecticut's overall tax framework for LLCs is moderate and straightforward compared to high-tax Northeastern states.

Frequently asked questions

Sources & verification

• Official: Connecticut Secretary of State — business filings
• IRS — Limited Liability Company guidance

Last verified: pending. Fees can change between legislative sessions — the linked official source above is the canonical record.

Compare Connecticut with other states

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