Kentucky annual reports, deadlines, and fees
Start with your entity type below. Kentucky reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open Kentucky filing agency ↗Kentucky LLC reports
Kentucky requires every business entity conducting business in the Commonwealth to file an annual report by June 30, accompanied by a $15.00 fee. The report updates the registered agent, office, principal information, and governing persons. Failure to file places the entity in bad standing and can lead to administrative dissolution or revocation of a foreign certificate of authority.
Kentucky corporation reports
Kentucky domestic and foreign for-profit corporations file annual reports by June 30 for $15.00. A foreign entity that misses the deadline can have its certificate of authority revoked. The report is separate from Kentucky corporate income tax, limited liability entity tax, organization tax, and license-tax returns.
Kentucky franchise and business taxes
Kentucky's corporate organization tax is calculated from authorized shares: $0.01 per share up to 20,000 shares, $0.005 per share for the next 180,000, and $0.002 per share on remaining shares, with a $10.00 minimum for 1,000 shares or fewer. Kentucky also administers corporate income tax and the limited liability entity tax through the Department of Revenue; those are separate from SOS formation and annual-report fees.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
Kentucky's public annual-report page states a $15.00 filing fee and a June 30 deadline but does not list a separate flat late-report surcharge in the accessible extract. The entity becomes bad standing and may face dissolution or foreign revocation. Tax penalties, organization or license-tax balances, interest, and LLET obligations are separate Department of Revenue amounts.
Administrative dissolution and notices
Kentucky places entities that fail to file the June 30 annual report in bad standing and warns that continued failure can lead to administrative dissolution for domestic entities or revocation of foreign authority. The reviewed public pages do not state one universal day-by-day notice period; the entity's statutory notice controls. Losing good standing can impair contracts, service, financing, and the limited-liability record.
Reinstate a Kentucky business
Search FastTrack, identify every missing annual report, agent defect, organization/license tax, and notice. File delinquent reports with the $15.00 fee, correct the registered agent and office, and submit the reinstatement application under the entity statute. Pay the $100.00 reinstatement penalty after administrative dissolution, plus all current filing and tax amounts. Verify active status and obtain a certificate of existence.
Reinstatement costs and back taxes
Kentucky lists a $100.00 reinstatement penalty after administrative dissolution, plus delinquent $15.00 annual reports and any other required filings. Corporate organization tax, Kentucky LLET, income tax, license tax, interest, and penalties are separate and can be owed before or after reinstatement. A foreign entity may also owe current authority and registered-name charges.
Check the entity’s current Kentucky status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See Kentucky certificate fees and ordering options.