$450 to form your Connecticut LLC

Connecticut LLC Cost: $120 Filing + $80 Annual Report (2026)

Forming an LLC in Connecticut costs $120 to file the Certificate of Organization with the Secretary of the State through the business.ct.gov portal, then $80 every year for the annual report. The historical Connecticut Business Entity Tax (BET) of $250 biennial was repealed effective January 1, 2020, so it does not apply to LLCs formed in 2026. Year-one cost: $120. Five-year cost of ownership: $520. Connecticut sits in the middle of the cost spectrum, more expensive than Wyoming or New Mexico, materially cheaper than Massachusetts, and crucially no longer carries the BET that founders sometimes still see in outdated guides.

Reviewed by LLC Formation Cost Editorial Team, fact-checked against primary government sources • Last updated 2026-05-28 • 5 primary government sources cited

TL;DR

Connecticut LLCs file the Certificate of Organization with the Secretary of the State for $120 via the business.ct.gov one-stop portal. The annual report is $80 each year, due in the LLC’s anniversary quarter. The Business Entity Tax ($250 biennial) was repealed by Public Act 19-117 effective for tax periods beginning on or after January 1, 2020, no Connecticut LLC owes BET in 2026. LLCs that elect C-corp federal status owe the Connecticut Corporation Business Tax (CBT) with a $250 minimum, but a standard pass-through LLC owes $0 entity-level income tax. Connecticut has a graduated personal income tax (3%-6.99%) that taxes pass-through LLC profits at the member level. Online filings via business.ct.gov are processed in 2-3 business days standard, with 1-day expedite at $50.

Connecticut LLC cost breakdown (2026)

Line item	Cost	Source
Certificate of Organization	$120	business.ct.gov
Annual Report	$80/yr	business.ct.gov
Expedite (24-hour)	+$50	business.ct.gov
Business Entity Tax (BET)	$0 (repealed)	PA 19-117
CBT minimum (only if LLC elects C-corp)	$250/yr	portal.ct.gov/drs
Registered Agent service (Connecticut-resident required)	$50-$200/yr	n/a
Year 1 total (DIY, no add-ons)	$120
Year 2+ ongoing (DIY no RA)	$80
5-year total (DIY)	$520	($120 + $80 × 5)

All figures verified 2026-05-28 from primary Connecticut state sources.

What changed in Connecticut

Two facts trip up almost every founder researching Connecticut LLC costs:

• The Business Entity Tax is gone. Connecticut’s BET was a $250 fee owed every two years by LLCs, LPs, LLPs, and S-corps. Public Act 19-117 repealed it effective for tax periods starting on or after January 1, 2020. If a 2018 or 2019 guide says you owe $250 biennial BET, that guide is stale. You don’t.
• The annual report went up. Before 2020 the annual report was $20. It’s been $80 since 2020 (Public Act 19-117 paired the BET repeal with a higher annual report). Net effect: the typical Connecticut LLC actually pays slightly more per year than the pre-2020 structure ($80 vs $20 + $125/yr amortized BET), but the math is cleaner.

The legal basis for the formation and reporting fees is Conn. Gen. Stat. § 34-247 (the Connecticut Uniform Limited Liability Company Act). Connecticut LLCs are pass-through by default for state tax purposes; the entity owes nothing at the income level unless it elects federal C-corp status, in which case the Connecticut Corporation Business Tax kicks in with a $250 minimum.

Filing steps (DIY, no service)

1. Pick a name, search availability at business.ct.gov. Names must include “Limited Liability Company,” “LLC,” or “L.L.C.”
2. Designate a registered agent, must have a Connecticut street address. You can act as your own agent if you live in Connecticut.
3. File the Certificate of Organization, $120 via business.ct.gov. Online is the only practical option; mail filings exist but processing times are much longer.
4. Get a federal EIN, free at irs.gov.
5. Draft an operating agreement, Connecticut does not require LLCs to adopt an operating agreement under Conn. Gen. Stat. § 34-243d, but the statute recognizes it as binding between members. Standard practice for any multi-member or asset-holding LLC.
6. Register with the Connecticut Department of Revenue Services (DRS), for sales and use tax permit (free), withholding tax if hiring, and any industry-specific obligations. Online at portal.ct.gov/drs.
7. Open a business bank account, Connecticut-licensed banks (Webster Bank, People’s United, Liberty Bank) work. Banks will typically ask for the filed Certificate, EIN letter, and operating agreement.
8. File the FinCEN BOI report, required under the Corporate Transparency Act within 30 days of formation. Free to self-file at fincen.gov/boi.
9. Calendar the annual report, due each year between January 1 and March 31 of the year following formation. $80 fee, paid via business.ct.gov.
10. Maintain registered agent service, annual renewal if you used a service.

Online filings via business.ct.gov are processed in 2-3 business days. Same-day or 24-hour expedite is available for an additional $50.

Page-unique facts

• Connecticut’s Business Entity Tax was repealed January 1, 2020. Founders reading old blog posts or pre-2020 attorney memos sometimes still budget $250 biennial. Don’t. PA 19-117 eliminated the BET in exchange for raising the annual report from $20 to $80.
• Annual report deadline is January 1 to March 31. Unlike most states (which use the anniversary month), Connecticut uses a fixed Q1 window. Miss it and the SOTS imposes a $100 late fee.
• business.ct.gov is the one-stop portal. Connecticut consolidated formation, annual reports, DRS registration, and business license lookups into a single state portal in 2019. Most other states still split these across 3-4 agencies.
• No franchise tax for pass-through LLCs. The CBT only applies if the LLC elects federal C-corp status.
• Connecticut recognizes Series LLCs only narrowly. The state has not adopted the Uniform Series LLC framework, so series structures formed in Delaware, Nevada, or Wyoming face uncertain enforcement in Connecticut courts.

FAQ

Does Connecticut still have the Business Entity Tax?

No. The $250 biennial Business Entity Tax was repealed by Public Act 19-117, effective for tax periods beginning on or after January 1, 2020. No Connecticut LLC owes BET in 2026. If a guide or service is quoting $250 BET as a Connecticut cost, the source is outdated. Source: Public Act 19-117, via portal.ct.gov/drs, verified 2026-05-28.

When is the Connecticut LLC annual report due?

Between January 1 and March 31 each year, starting the year after formation. The fee is $80, paid via business.ct.gov. Late filing triggers a $100 penalty. Failure to file for two consecutive years can lead to administrative dissolution. Source: business.ct.gov, verified 2026-05-28.

How long does Connecticut LLC formation take?

Online filings via business.ct.gov: 2-3 business days standard. Expedite (24-hour turnaround): additional $50. Mail filings: 4-6 weeks and not recommended. Source: Connecticut Secretary of the State Business Services, verified 2026-05-28.

Does Connecticut have a state income tax on LLC profits?

Yes, at the member level. Connecticut has a graduated personal income tax ranging from 3% to 6.99% for 2026. LLC pass-through profits flow to members’ personal Connecticut returns. The LLC itself owes $0 income tax unless it elects federal C-corp status, in which case the Connecticut Corporation Business Tax (CBT) applies with a $250 minimum. Source: Connecticut DRS Income Tax.

Do Connecticut LLCs need an operating agreement?

Not as a filing matter, but yes as a practical matter. Conn. Gen. Stat. § 34-243d recognizes operating agreements as binding between members but does not require them. Banks, lenders, and most counterparties will ask for one. Single-member LLCs without a written operating agreement are at higher risk of veil-piercing if a creditor argues the LLC and the owner are functionally the same. Source: Connecticut General Statutes Title 34 Chapter 613a, verified 2026-05-28.

Is Connecticut a good state for non-resident formations?

Generally no. Connecticut is fine for residents and Connecticut-nexus businesses, but the $120 filing + $80 annual report + Connecticut RA service ($99-$150/yr) makes the 5-year cost run $1,000-$1,300 with a service. Wyoming ($340 DIY), New Mexico ($50), and Delaware ($1,590 with the $300/yr franchise) all have specific niches that beat Connecticut for non-resident formations. Connecticut LLCs make sense when you operate or own assets in Connecticut. Source: Connecticut Secretary of the State Business Services.

State quirk: business.ct.gov, the one-stop portal

Connecticut was one of the first states to fully consolidate business filings, tax registrations, and license lookups into a single state portal. business.ct.gov launched in 2019 alongside the BET repeal and combined services that used to live across the Secretary of the State, the Department of Revenue Services, the Department of Labor, and the Department of Consumer Protection. In most states a founder still has to navigate three or four separate agency websites to get an LLC operationally compliant; Connecticut handles formation, EIN passthrough, sales tax registration, employer withholding registration, and annual reports through the same login. The portal has its UX rough edges (filing search is anemic, the document upload tool occasionally fails on non-PDF formats), but the consolidation is genuinely useful and trims the post-formation checklist by half compared to neighboring Massachusetts or New York. The portal also feeds the public business search at the Business Inquiry page, which surfaces registered agents and principal addresses but not member names, so Connecticut sits in the middle on owner privacy.

Common mistake in Connecticut

The most common Connecticut LLC mistake is budgeting for the repealed Business Entity Tax. Founders read a 2017 or 2018 blog post, see “$250 biennial BET,” and build a cost plan that’s both wrong and unnecessarily pessimistic. The actual ongoing cost is $80/yr for the annual report. The second most common mistake is missing the January-to-March annual report window. Most states use the anniversary month; Connecticut uses Q1. An LLC formed in November 2026 has its first annual report due between January 1 and March 31, 2028 (the year after the first full year), not on the formation anniversary.

Sources

1. Connecticut business.ct.gov One-Stop Business Portal, last verified 2026-05-28
2. Connecticut Secretary of the State Business Services, last verified 2026-05-28
3. Connecticut Department of Revenue Services, last verified 2026-05-28
4. Connecticut Public Act 19-117 (BET repeal), last verified 2026-05-28
5. Connecticut General Statutes Title 34 Chapter 613a (Uniform LLC Act), last verified 2026-05-28
6. IRS Publication 3402, Taxation of Limited Liability Companies, last verified 2026-05-28

About the author

Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies Connecticut LLC fees directly from business.ct.gov and portal.ct.gov/drs on a quarterly cycle. Connect on LinkedIn.

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Not legal advice. Estimates based on publicly available data from each state’s Secretary of State office. Consult a licensed attorney in your jurisdiction.