LLC formation in Connecticut: fees, filing steps, and ongoing costs
Data last updated: Apr 21, 2026Where Connecticut fits, and where it doesn't
Good fit for Connecticut
You live in Connecticut and run your business from a Connecticut address. You own Connecticut real estate and want an LLC to hold it. You are a Fairfield County consultant serving New York clients and want a Connecticut-domestic entity for state-tax purposes. You are a small multi-member LLC that values the March 31 hard deadline over the floating anniversary-based deadlines in neighboring states.
Skip Connecticut when
You live in another state and heard Connecticut's fees went down, so you are shopping for a formation state. Foreign-qualifying a Connecticut LLC back to your home state adds a registration fee and a second annual report for no benefit. You need same-day turnaround with no plan to file in person (Connecticut's expedited tier runs $50 and targets 24 hours, but there is no one-hour or counter-drop same-day option). You want privacy; Connecticut annual reports disclose the LLC's members or managers and the principal office, and the filing is public.
What a Connecticut LLC actually costs
- Formation filing fee Paid once at formation $120
- Commercial registered agent Annual, estimate $100
- Annual report fee Annual, due 03/31 $80
- Year 1 total estimate Formation plus first-year ongoing $300
Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.
Cost across the first three years
How Connecticut compares on the basics
How to apply for an LLC in Connecticut
- Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the Connecticut Secretary of State record. Check availability at the Connecticut entity search.
- Designate a registered agent
Every Connecticut LLC is required to have a registered agent with a physical street address in Connecticut. You can serve as your own agent if you live in Connecticut, or hire a commercial service for $99 to $249/yr. See the Connecticut registered agent guide.
- File Certificate of Organization (Limited Liability Company, Domestic)
Filing fee is $120. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $50.
- Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
- Adopt an operating agreement
Connecticut does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.
Filing walkthrough
File the Certificate of Organization through Business.CT.gov. The fee is $120 whether you file online or by mail. Online filings typically clear in 5 business days; mail filings take about 14 business days. If you need it faster, Connecticut offers expedited processing at $50 for 24-hour turnaround, available only through the online portal. Mail filers cannot buy expediting.
Every Connecticut LLC needs a registered agent with a Connecticut street address. You can be your own agent if you live here, or use a commercial agent for the usual $50 to $125 per year. The Certificate asks for the basics (name, principal office address, agent, email for state correspondence) and Connecticut will bounce a filing that tries to use a PO box as the principal office. The Business.CT.gov portal doubles as the annual-report system, so the same login is where you will come back every March.
How Connecticut taxes an LLC
Connecticut does not impose a franchise tax or any flat annual entity tax on LLCs. The $250 biennial Business Entity Tax that used to apply under Conn. Gen. Stat. Sec. 12-284b was repealed by Public Act 19-117 effective for tax years beginning on or after January 1, 2020. If you are reading an old guide that says every Connecticut LLC owes $250 every two years, that guide is wrong.
Default-classified LLCs pass through to members, who then owe Connecticut personal income tax on their share of income. The graduated personal rate runs up to 6.99%. LLCs taxed as C corporations owe the Corporation Business Tax at 7.5% on net income (Connecticut's income-only corporate rate), plus the 10% CBT surtax that applies to filers with $100M or more in gross income or combined unitary filers; that surtax has been extended through income years beginning before January 1, 2026. Pass-through LLCs may elect the Connecticut Pass-Through Entity Tax on Form CT-PET at 6.99% as a federal-SALT-cap workaround, with members receiving a matching credit against their personal liability.
Statewide sales and use tax is 6.3%. Connecticut does not authorize local sales taxes, so the rate is uniform across the state. A higher 7.75% applies to certain luxury goods and a 1% rate applies to computer and data processing services.
Ongoing compliance and costs after year one
Budget $80 per year for the annual report plus $50 to $125 annually for a commercial agent if you do not serve yourself. The report is filed online through Business.CT.gov between January 1 and March 31. That is the entire state-level ongoing cost for a default-classified LLC; there is no separate franchise tax, LLC tax, or biennial entity tax owed to the Department of Revenue Services.
Foreign LLCs registered to transact business in Connecticut pay the same $120 filing fee and the same $80 annual report. If you live in another state and form here to 'skip' a home-state fee, the home state will still require foreign registration and its own annual obligation, so you end up paying both. For an operating business, home-state formation is almost always cheaper.
Common mistakes forming a Connecticut LLC
Two come up repeatedly. The first is treating Connecticut like a state with a $250 biennial tax on top of the annual report. That tax was repealed effective 2020, and the number still shows up in formation-service comparison charts years after the fact. You owe $80 per year and nothing else at the entity level, unless you elect C-corp treatment. The second is forgetting that Connecticut's annual report window opens January 1 and closes March 31, not the anniversary of formation. If you are used to filing in your formation month, Connecticut's fixed window is the calendar alert that will save you from administrative dissolution.
State agencies that handle Connecticut LLCs
Connecticut Secretary of the State, Business Services Division
- Website
- portal.ct.gov/sots
- Phone
- (860) 509-6003
- Business Services Division, P.O. Box 150470, Hartford, CT 06115-0470
- Office
- 165 Capitol Avenue, Suite 1000, Hartford, CT 06106
- Hours
- 8:30 AM to 4:30 PM Eastern, Monday to Friday
Connecticut Department of Revenue Services
- Website
- portal.ct.gov/drs
- Phone
- (860) 297-5962
- drs@ct.gov
- 450 Columbus Boulevard, Suite 1, Hartford, CT 06103
- Hours
- 8:30 AM to 4:30 PM Eastern, Monday to Friday
Frequently Asked Questions
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How much does it cost to form an LLC in Connecticut in 2026?
The Certificate of Organization fee is $120, the same whether you file online through Business.CT.gov or by mail. Add $50 to $125 per year for a commercial registered agent if you are not serving as your own. First-year totals for a typical Connecticut LLC run around $170 to $245 before any tax obligations.
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Does Connecticut still have the Business Entity Tax?
No. The $250 biennial Business Entity Tax under Conn. Gen. Stat. Sec. 12-284b was repealed by Public Act 19-117, effective for tax years beginning on or after January 1, 2020. Connecticut LLCs no longer owe any biennial entity tax. Any formation guide that still lists the BET as a Connecticut cost is out of date.
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Does Connecticut have an annual report for LLCs?
Yes. Every Connecticut LLC files an annual report online through Business.CT.gov between January 1 and March 31 each year, with a fee of $80. Missing the March 31 deadline can lead to administrative dissolution or, for foreign LLCs, revocation of authority. The same $80 applies to domestic and foreign LLCs.
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Do Connecticut LLCs pay state income tax?
Default-classified LLCs do not pay entity-level income tax. Profit passes through to members, who pay Connecticut personal income tax on their share at rates up to 6.99%. LLCs taxed as C corporations owe the 7.5% Corporation Business Tax (plus the 10% CBT surtax for large filers through income years beginning before January 1, 2026). Connecticut also offers an elective Pass-Through Entity Tax at 6.99% as a federal SALT-cap workaround.
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How long does it take to form a Connecticut LLC?
Online filings through Business.CT.gov typically clear in 5 business days. Mail filings take around 14 business days. If you need faster turnaround, Connecticut offers an expedited tier at $50 targeting 24 hours, available only for online submissions.
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Should I form my LLC in Connecticut instead of my home state?
Usually no, unless you live or operate here. Once a Connecticut LLC transacts business in another state, that state requires you to register as a foreign LLC and pay its annual obligations. Connecticut's $120 filing fee and $80 report are mid-priced for New England, so there is no meaningful cost advantage for non-residents.
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Does Connecticut require an operating agreement?
No. Conn. Gen. Stat. Sec. 34-243a defines an operating agreement as the agreement of the members, whether oral, implied, in a record, or any combination, and nothing needs to be filed with the state. A written agreement is still strongly advisable for multi-member LLCs and for anyone trying to preserve the liability shield against personal-veil challenges.
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How do I apply for an LLC in Connecticut?
Apply for an LLC in Connecticut by filing Certificate of Organization (Limited Liability Company, Domestic) with Connecticut Secretary of the State, Business Services Division. The filing fee is $120. Online filing is available through the state portal. Approval typically takes 5 business days online. Mail filings take about 14 business days. Before filing, pick a registered agent (see the Connecticut registered agent guide) and confirm your business name is available using the state's entity search.
Further reading on LLCs
How much does an LLC cost?
Formation, annual, and hidden fees broken down across all 51 US jurisdictions.
Registered agents for LLCs
What the role is, whether to be your own, and honest comparison of 12 national services.
LLC vs sole proprietorship
Liability, taxes, cost, and when each makes sense. Written for a working owner.
LLC vs S-corp election
When the S-corp tax election actually saves money, with concrete SE-tax math.
Dissolve a Connecticut LLC
Step-by-step dissolution: member vote, tax clearance, state filing, IRS closure.
Formation services compared
Bizee, Northwest, ZenBusiness, LegalZoom, and 11 more. Honest price comparison.
Compare Connecticut to another state
Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against Connecticut.
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Sources
- Filing fee: business.ct.gov/knowledge-base/articles/domestic-limited-liability-com… · verified April 21, 2026
Connecticut Secretary of the State Business Services: Certificate of Organization (formation of a domestic LLC) fee is $120. Same fee applies whether filed online through Business.CT.gov or by mail. - Expedited filing: business.ct.gov/knowledge-base/articles/expedited-services · verified April 21, 2026
Connecticut expedited service fee is $50 per transaction. Expedited service is only available for online filings through Business.CT.gov (not available for mail). Expedited filings typically process within 24 hours. - Annual report fee: business.ct.gov/knowledge-base/articles/domestic-limited-liability-com… · verified April 21, 2026
Annual Report fee = $80, filed online between January 1 and March 31 each year. Same $80 fee applies to foreign LLCs (Foreign Annual Report). - Franchise tax: www.cttaxalert.com/2019/08/business-entity-tax-repeal/ · verified April 21, 2026
Connecticut Public Act 19-117 (2019 budget bill) repealed the $250 biennial Business Entity Tax (Conn. Gen. Stat. Sec. 12-284b) effective for tax years beginning on or after January 1, 2020. Connecticut no longer imposes a franchise tax or business entity tax on LLCs. Flagged as applies: false per the instructions. - Foreign LLC registration fee: business.ct.gov/knowledge-base/articles/foreign-limited-liability-comp… · verified April 21, 2026
Connecticut Foreign Registration Statement (foreign LLC): $120 filing fee, matching the domestic Certificate of Organization. Foreign LLCs also file the $80 Annual Report between January 1 and March 31. - Sales tax rate: portal.ct.gov/drs/sales-tax/sales-and-use-tax-information · verified April 21, 2026
Connecticut Department of Revenue Services: statewide general sales and use tax rate is 6.35%. Connecticut does not authorize local sales taxes. A higher 7.75% rate applies to certain luxury goods and a 1% rate applies to computer and data processing services. - Corporate income tax rate: portal.ct.gov/drs/corporation-tax/corporation-business-tax · verified April 21, 2026
Connecticut Corporation Business Tax (CBT) base rate is 7.5% on net income. A 10% CBT surtax has been extended through income years beginning before January 1, 2026 by Public Act 24-151. The 7.5% is Connecticut's income-only corporate rate; the surtax and PTET are noted in taxes.notes rather than folded into this number. - Business name search: service.ct.gov/business/s/onlinebusinesssearch?language=en_US · verified April 21, 2026
Connecticut Business Records Search via the CT.gov portal. Use before filing to confirm name availability. - Online filing portal: business.ct.gov/ · verified April 21, 2026
Business.CT.gov is the official online filing portal for Connecticut business formation, annual reports, and amendments. Filings typically complete within 3 to 5 business days (standard) or about 1 business day with the $50 expedited fee. - Operating agreement requirement: law.justia.com/codes/connecticut/title-34/chapter-613a/section-34-243d… · verified April 21, 2026
Conn. Gen. Stat. Sec. 34-243a defines an operating agreement as the agreement of all members whether oral, implied, in a record, or any combination. No statutory requirement that the agreement be written or filed. Recorded as not required. - Publication requirement: law.justia.com/codes/connecticut/title-34/chapter-613a/ · verified April 21, 2026
Connecticut Uniform Limited Liability Company Act (Chapter 613a) contains no newspaper publication requirement. LLCs are not required to publish notice of formation.