● Connecticut · LLC Formation
How to Form an LLC in Connecticut
Form your Connecticut LLC without the myths – CountSure files your Certificate of Organization and tracks the fixed January-March annual report, with no repealed taxes to worry about. $120 to file – and no Business Entity Tax since 2020.
Requirements, costs & steps for a Connecticut LLC
Forming an LLC in Connecticut is straightforward and mid priced: $120 to file, an $80 annual report, and contrary to a lot of outdated guides – no Business Entity Tax, which was repealed back in 2020. The two things worth knowing are Connecticut’s fixed January 1 March 31 report window and its pass through entity tax. This guide covers the real costs, the filing order, and those ongoing obligations in plain terms. Want it handled for you? Our Connecticut LLC formation service files everything and tracks your annual report deadline.
The short answer: To form a Connecticut LLC you file a Certificate of Organization with the Secretary of the State for a $120 fee (online via Business.CT.gov), and appoint a registered agent with a physical Connecticut address. Online approval typically takes about 3-5 business days. Every Connecticut LLC then files an $80 annual report between January 1 and March 31. There is no franchise tax and since 2020 no Business Entity Tax. Connecticut’s Pass-Through Entity Tax is elective (optional) for tax years beginning on or after January 1, 2024.
You can verify the fees from official website of Connecticut – Click here to verify
● Key takeaways
What you need to know?
- Filing fee: $120 for the Certificate of Organization, filed online with the Connecticut Secretary of the State
- Annual report: $80 every year, due in a FIXED window January 1 to March 31 not on your formation anniversary.
- No Business Entity Tax: The old $250 biennial BET was repealed effective 2020. Ignore guides that still mention it.
- No franchise tax on LLCs: Connecticut charges no franchise tax on LLCs.
- Pass Through Entity Tax: Connecticut applies a Pass-Through Entity Tax (6.99%) with a matching member credit - it is elective (optional), with an annual opt-in, for tax years beginning on or after January 1, 2024.
Connecticut LLC at a glance
The essentials for forming and maintaining a Connecticut LLC. Verify all figures before publishing.
⬤ Step by step
How to form a Connecticut LLC, step by step
Six steps from name check through your January – March annual report.
Choose and check your LLC name
Your name must include “LLC,” “L.L.C.,” “Limited Liability Company,” or a permitted variation, and be distinguishable from existing Connecticut entities. Search the state’s Business Records Search; you can reserve a name for 120 days for $60
Appoint a registered agent
Connecticut requires a registered agent with a physical in state address (no PO box) who signs an acceptance of the appointment. CountSure can serve as your registered agent.
File your Certificate of Organization
File online via Business.CT.gov with the $120 fee. You’ll provide the LLC name, principal and mailing addresses, registered agent, at least one member/manager, an email address, and your NAICS code.
Create an operating agreement
Not filed with the state, but strongly recommended – it sets ownership, profit splits, and management and reinforces your liability protection.
Get an EIN and register for taxes
Get a free EIN from the IRS, then register with the Department of Revenue Services (myconneCT). If you sell taxable goods/services, you’ll need a Sales and Use Tax Permit ($100).
Calendar your January 1 - March 31 annual report
⬤ Naming & ownership
Naming & member requirements
- Required ending: “Limited Liability Company,” “LLC,” “L.L.C.,” or a permitted abbreviation such as “Ltd. Liability Co.”
- Restricted words: Terms implying banking, insurance, or regulated activity generally need approval.
- Optional reservation: Hold an available name for 120 days for $60; an “Alternate Name” (DBA) can be used on the filing if your exact name is taken.
- Minimum members: One - Connecticut allows single-member LLCs. No residency or age requirement.
- Management: Member managed or manager managed; at least one member or manager is listed on the filing.
Ongoing Connecticut LLC compliance & taxes
Annual report - $80, January 1 – March 31
Every Connecticut LLC files an annual report between January 1 and March 31 each year, for $80, filed online. Unlike most states, the window is fixed – it does not track your formation month – so mark the calendar. Your first report is due the year after formation. Missing it blocks your Certificate of Legal Existence (Connecticut’s good-standing certificate) and, if left unresolved, can lead to administrative dissolution.
No Business Entity Tax (repealed 2020)
Connecticut used to levy a $250 Business Entity Tax every two years. It was repealed effective 2020, so it no longer applies – despite many outdated formation guides still listing it. At the entity level, your recurring cost is simply the $80 annual report plus any tax tied to how you operate.
Pass Through Entity Tax and income tax
Connecticut has a Pass-Through Entity Tax (PET) at 6.99% on Connecticut-source income, with members receiving a credit against their personal liability – originally a federal SALT- cap workaround. For tax years beginning on or after January 1, 2024, the PET is elective (optional): entities opt in annually rather than being required to pay. Otherwise, LLC income passes through to members and is taxed under Connecticut’s graduated personal rates (up to 6.99%).
Sales tax, EIN, and licenses
If you sell taxable goods or services, register for a Sales and Use Tax Permit ($100); Connecticut’s statewide sales tax is 6.35% with no local add-ons. Get a free EIN from the IRS. Connecticut has no statewide general business license, but some cities and industries require their own.
Connecticut LLC cost breakdown
What you’ll actually pay to form and run a Connecticut LLC. Verify figures before publishing.
⬤ Expert view
Insight from our team
“The biggest Connecticut myth I have to correct is the $250 Business Entity Tax – clients read an old blog and budget for a tax that hasn’t existed since 2020. What actually matters here is two things: the annual report is a fixed January to March window, not your anniversary, so it’s easy to forget; and the Pass Through Entity Tax has genuine planning value as a federal SALT workaround. We calendar the report the moment we form the entity and run the PET math so clients capture the federal benefit instead of tripping over it.”
Parth Shah
CountSure
⬤ Keep exploring
Related guides & services
- All state formation guides
Frequently asked questions
The state filing fee is $120 for the Certificate of Organization. After that, your main recurring cost is the $80 annual report. If you sell taxable goods, add a $100 Sales and Use Tax Permit.
No. The Business Entity Tax was repealed effective 2020. Many outdated guides still mention it, but it no longer applies – your recurring entity cost is the $80 annual report.
Between January 1 and March 31 each year. Connecticut uses a fixed window rather than your formation anniversary, and your first report is due the year after you form.
It’s a 6.99% tax on Connecticut-source income paid at the entity level, with members receiving a credit on their personal returns. It’s elective (optional) for tax years beginning on or after January 1, 2024 – entities opt in each year.
Online filings typically take about 3-5 business days; mail takes longer, and expedited service is available for an added fee.
Yes. You must appoint a registered agent with a physical Connecticut address who accepts the appointment. You can serve as your own, but many owners use a service for privacy and reliability.
Get Started
Start your Connecticut LLC with CountSure
From the Certificate of Organization to your EIN, registered agent, and that January – March annual report, CountSure handles your Connecticut LLC end to end.
- Free 30-minute consultation with a CPA
- Fixed-fee, fully transparent pricing
- 100% remote - no travel or visa required
