Connecticut LLC filing: $120 to form, $80 a year, and the old $250 entity tax is gone

Every figure on this page comes from the Connecticut Secretary of State and the Department of Revenue Services, not an aggregator, which matters here because outdated guides still list two costs Connecticut no longer imposes. The $250 business entity tax was repealed in 2020, and the pass-through entity tax that was once mandatory is now optional. What is left at the front counter is modest: $120 to form the LLC and an $80 annual report. The costs that actually shape a Connecticut LLC are not those fees; they are the yearly decision about the pass-through entity tax and the transfer taxes that hit when a property or an entity is sold.

Forming the company

Formation is a single filing with the Secretary of State.

Connecticut forms an LLC on a Certificate of Organization filed with the Secretary of State for $120.

You create a Connecticut LLC by filing the Certificate of Organization with the Secretary of the State for a $120 fee, naming the company and a registered agent with a Connecticut address. There is no publication requirement and no minimum tax at formation, so $120 is effectively the full cost of standing the entity up.

The annual report, and the taxes that are gone

The recurring state obligation is small, and smaller than old guides suggest.

Connecticut charges an $80 annual report, and the $250 business entity tax it once levied was repealed in 2020.

Every Connecticut LLC files an annual report with the Secretary of State for $80, due each year around the company’s formation anniversary, and letting it lapse leads toward administrative dissolution, which ends the good standing the liability shield depends on. That $80 is now the main recurring state fee, because the $250 biennial business entity tax that Connecticut charged every entity through 2019 was repealed effective 2020. So a Connecticut LLC’s fixed annual state cost is the $80 report and the registered agent, not the higher figures that stale sources still quote. The variable costs are where Connecticut gets expensive.

The decisions that cost more than the fees

Here is the seam: the filing fees are trivial next to two other things.

The real recurring decision is the pass-through entity tax election, and the real transaction cost is the transfer taxes on a sale.

Connecticut’s pass-through entity tax, covered on the structure and cost page, is an annual election a multi-member LLC makes with the Department of Revenue Services, and because the election is irrevocable for the year, it is a real decision to revisit each year rather than a one-time setup. And when a Connecticut property or the entity that holds it is sold, the conveyance tax on a deed, running up to a 2.25% mansion rate plus a municipal share, or the 1.11% controlling-interest transfer tax on selling the LLC, is far larger than any filing fee. So an owner who budgets only the $120 formation and $80 report has priced the smallest part of owning a Connecticut real estate LLC. The filing calendar should track the annual report to protect the shield, and the tax calendar should track the pass-through election, with the transfer taxes modeled into any exit. Because Connecticut has no series LLC, a multi-property investor repeats the $120 and $80 for each entity, though those fees remain the least of it.

The bottom line

A Connecticut LLC forms on a Certificate of Organization filed with the Secretary of State for $120, with a Connecticut-address registered agent.

The annual report is $80, due each year around the formation anniversary, and lapsing it risks administrative dissolution and the liability shield.

The old $250 biennial business entity tax was repealed in 2020, so stale guides overstate Connecticut’s recurring cost.

The costs that actually matter are the yearly pass-through entity tax election and, on any sale, the conveyance and controlling-interest transfer taxes, both far larger than the fees.

Because Connecticut has no series LLC, a multi-property plan repeats the $120 and $80 for each entity, but those fees are the smallest part of the picture.

What this page does not cover

This page is about fees, forms, and deadlines. How creditors reach a member’s interest, the strong homestead, and the missing entireties are on the protection page. The duties the operating agreement cannot waive, and the 2017 change to older LLCs, are on the governance page. Connecticut’s high income tax, the controlling-interest transfer tax, the optional pass-through entity tax, and the lack of a series LLC are on the structure and cost page.

Last verified August 2026.