Kentucky · Corporation
How to Start a Corporation in Kentucky
Kentucky adds a one-time organization tax to the $40 filing fee, and your share count sets the price.
See the stepsShort answer
To start a corporation in Kentucky, file Articles of Incorporation with the Secretary of State for $40, plus an organization tax based on the shares you authorize. At checkout that is $50 for Kentucky plus $123.75 for our formation, $173.75 before card processing. The tax has a $10 minimum for 1,000 shares or fewer. Then file an annual report by June 30 each year for $15.
Last checked .How do I incorporate in Kentucky, step by step?
Kentucky adds a one-time organization tax to the $40 filing fee, based on authorized shares.
Choose and check the name
The name must end with the word corporation, company or limited, or the abbreviation Corp., Inc., Co. or Ltd. Search the Secretary of State's records first. See the Kentucky name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation
File the Articles of Incorporation (profit corporation) with Kentucky. The fee at our checkout is $50. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
A Kentucky board has one or more directors, and one individual may hold more than one office. 4 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with Kentucky Department of Revenue: business tax registration (sales and use, employer withholding). 8
File the annual report
Put the first deadline on your calendar before you file anything else. See the Kentucky annual report page and the filings below.
How much does it cost to incorporate in Kentucky?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $50 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $173.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $228.20 | At filing |
| With the Day-One Bundle | $272 | At filing |
| Annual Report (each year) | $15 5 | June 30 each year |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. State fees: $40 filing fee + $10 organization tax (the minimum, on authorized shares) = $50.
Kentucky at a glance
| Question | Kentucky |
|---|---|
| Formation filing and state fee | Articles of Incorporation (profit corporation), $40 1 |
| Name rule | Must end with corporation, company or limited, or Corp., Inc., Co. or Ltd. 2 |
| Registered agent | Must continuously maintain a registered office in Kentucky and a registered agent who is a Kentucky-resident individual or a qualified entity, with a business address identical to the registered office 3 |
| Directors and officers | At least 1 director; officers: officers described in the bylaws or appointed by the board; one individual may hold more than one office 4 |
| Annual report | Annual Report, $15, due June 30 each year 5 |
| Franchise or minimum tax | Corporation organization tax (KRS 136.060, one-time, based on authorized shares): $.01 per share up to 20,000 shares; $.005 per share for the next 180,000 shares; $.002 per share on remaining shares, due with the Articles of Incorporation 6 |
| Corporate income tax | 5% flat, minimum $175 7 |
Do I need a registered agent in Kentucky?
A Kentucky corporation must continuously maintain a registered office and a registered agent in Kentucky, and the agent's business address must be the registered office. 3 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. Kentucky registered agent rules.
What goes in the Kentucky articles of incorporation?
File Articles of Incorporation with the Secretary of State. The agent's business address must be the registered office in Kentucky.
Which annual reports and franchise taxes will a Kentucky corporation owe?
The annual report is due by June 30. Complete business tax registration with the Department of Revenue.
- Kentucky corporations file an annual report by June 30 each year, and the filing fee is $15. 5
- Kentucky charges a one-time corporation organization tax on authorized shares: 1 cent per share up to 20,000 shares, half a cent on the next 180,000 and two-tenths of a cent on the rest, with a $10 minimum for 1,000 shares or fewer. 6
- Kentucky taxes C corporation income at a flat 5%, plus the limited liability entity tax with a $175 minimum. 7
How do I start an S corp in Kentucky?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 10. Kentucky treats an S corporation as a pass-through entity that owes the limited liability entity tax; it owes corporation income tax only on built-in gains, passive investment income or LIFO recapture installments. 9
We file Form 2553 for $165. Run your own numbers in the calculator or read Kentucky: S corp or C corp.
Should I form a corporation or an LLC in Kentucky?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in Kentucky.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Kentucky as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Kentucky?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your Kentucky corporation
We file it for $123.75 plus the state fee ($50), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in Kentucky?
The filing fee is $40, plus the organization tax.
What is the Kentucky organization tax?
One cent per share up to 20,000 shares, half a cent on the next 180,000 and two-tenths of a cent after that, $10 minimum.
When is the Kentucky annual report due?
By June 30 each year, for $15.
What if I miss the deadline?
The entity is administratively dissolved.
Sources 10 links, checked Nov 7, 2026
- In Kentucky you file Articles of Incorporation with the Secretary of State for $40, plus an organization tax based on the number of shares you authorize. sos.ky.gov, checked Nov 7, 2026
- A Kentucky corporation's name must end with the word corporation, company or limited, or the abbreviation Corp., Inc., Co. or Ltd. apps.legislature.ky.gov, checked Nov 7, 2026
- A Kentucky corporation must continuously maintain a registered office and a registered agent in Kentucky, and the agent's business address must be the registered office. apps.legislature.ky.gov, checked Nov 7, 2026
- A Kentucky board has one or more directors, and one individual may hold more than one office. apps.legislature.ky.gov, checked Nov 7, 2026
- Kentucky corporations file an annual report by June 30 each year, and the filing fee is $15. sos.ky.gov, checked Nov 7, 2026
- Kentucky charges a one-time corporation organization tax on authorized shares: 1 cent per share up to 20,000 shares, half a cent on the next 180,000 and two-tenths of a cent on the rest, with a $10 minimum for 1,000 shares or fewer. sos.ky.gov, checked Nov 7, 2026
- Kentucky taxes C corporation income at a flat 5%, plus the limited liability entity tax with a $175 minimum. revenue.ky.gov, checked Nov 6, 2026
- A Kentucky business completes business tax registration with the Department of Revenue. revenue.ky.gov, checked Nov 7, 2026
- Kentucky treats an S corporation as a pass-through entity that owes the limited liability entity tax; it owes corporation income tax only on built-in gains, passive investment income or LIFO recapture installments. revenue.ky.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.