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Form an LLC in Mississippi

Mississippi is one of the friendliest states for a small LLC: $50 to file, everything online, and a free annual report. CountSure files with the Secretary of State and tracks your April 15 deadline. $50 to file – and a free annual report due April 15.

Requirements, costs & steps for an Mississippi LLC

Mississippi is one of the friendlier states for a small LLC on paper. The Certificate of Formation costs $50 to file, everything is done through the Secretary of State’s online portal, and the yearly annual report is free for a domestic LLC. This guide walks through the real costs, the filing order, the registered agent rule, and the taxes your profits will actually see. Want it handled for you? Our Mississippi LLC formation service files with the Secretary of State and tracks your April 15 annual report.

What you need to know?

Low, flat filing fee:

The Mississippi LLC Certificate of Formation is $50, filed online through the Secretary of State’s Business Services portal.

Free annual report:

A domestic Mississippi LLC’s annual report is $0, filed online and due by April 15 each year.

Registered agent required:

You must name a registered agent with a physical Mississippi street address; a P.O. box alone will not do.

Miss the report and you can be dissolved:

Failing to file the April 15 annual report can lead to administrative dissolution, so file it even though it is free.

Pass-through taxation:

A standard LLC pays no Mississippi income tax at the entity level; profits flow to members at the flat 4% individual rate (for 2026), and Mississippi’s sales tax is 7%.

Mississippi LLC at a glance

The essentials for forming and maintaining a Mississippi LLC. 

RequirementDetail (2026)
Formation documentCertificate of Formation
Filing agencyMississippi Secretary of State
Filing methodOnline (SOS Business Services portal)
State filing fee$50
Registered agentRequired; physical Mississippi street address
Annual reportFree ($0), filed online, due April 15
Missed reportAdministrative dissolution possible
Entity income taxNone for a standard pass-through LLC
Individual income taxFlat 4% for 2026 (first $10,000 exempt); phasing down
Sales tax7% state (few local add-ons)

How to form an Mississippi LLC, Step by Step

Seven steps from name check through your free April 15 annual report.
Choose and check your LLC name
Your name must include “Limited Liability Company,” “LLC,” or “L.L.C.,” and be distinguishable from existing Mississippi entities. Search the Secretary of State’s business database first. You can reserve an available name for 180 days for $25 if you are not ready to file.
Appoint a registered agent
Mississippi requires a registered agent with a physical street address in the state (not just a P.O. box) to receive legal and state mail. You can act as your own agent if you have a Mississippi address, or use a service. CountSure can act as your registered agent.
File the Certificate of Formation
File online through the Secretary of State’s Business Services portal for $50. You provide the LLC name, the registered agent and office, the effective date, and a contact. Mississippi processes online filings quickly.
Create an operating agreement
Not required by Mississippi, but strongly recommended. It sets out ownership, profit splits, and management, and helps preserve your limited-liability protection.
Get an EIN from the IRS
Free, and needed for banking, hiring, and to register with the Mississippi Department of Revenue.
Register for Mississippi taxes
Register with the Department of Revenue for sales and use tax (if you sell taxable goods) and withholding (if you have employees). Mississippi’s statewide sales tax is 7%.
Calendar your April 15 annual report
File the free annual report with the Secretary of State online by April 15 each year. It is free, but missing it can lead to administrative dissolution, so set the reminder the day you form.

Naming & Member Requirements

A compliant name and a clear management structure keep your filing moving. Here’s what Mississippi requires.

Ongoing Mississippi LLC Compliance & Taxes

Annual report, free, due April 15

This is Mississippi’s best feature for small LLC owners. Every domestic LLC files an annual report with the Secretary of State online by April 15 each year, and for a domestic LLC it is free. The deadline is a fixed statewide date, not your formation anniversary. The catch is the consequence: if you skip the report, the Secretary of State can administratively dissolve the LLC. Because there is no fee and nothing bills you, the report is easy to forget, so set an April reminder the day you form. Foreign (out-of-state) LLCs registered in Mississippi pay $250 for their annual report.

No entity-level income tax on a standard LLC

A Mississippi LLC taxed as a pass-through owes no income tax at the entity level. Mississippi does not impose a separate annual LLC tax or fee the way some states do. If your LLC elects C-corporation treatment, the corporate income tax and franchise tax described on our incorporation page apply instead.

Income tax

A default LLC does not pay Mississippi income tax at the entity level. Profits pass through to members, who report their share on their Mississippi personal returns. For 2026 Mississippi’s individual income tax is a flat 4% on taxable income above the first $10,000, which is exempt. Mississippi is phasing this rate down over time (3.75% is scheduled for 2027, stepping down further in later years, with some cuts tied to state revenue conditions), part of a long-term move toward eliminating the individual income tax.

Sales tax and licenses

Mississippi’s statewide sales and use tax is 7%, one of the higher state rates, and unlike most states Mississippi has very few local sales taxes added on top. Register through the Department of Revenue if you sell taxable goods. Mississippi has no single statewide general business license, though many industries and municipalities require their own permits. Get a free EIN from the IRS.

Mississippi LLC Cost Breakdown

What you’ll actually pay to form and run a Mississippi LLC.
ItemCost (2026) · paid to
Certificate of Formation$50 · Secretary of State (filed online)
Annual report (domestic LLC)$0 · Secretary of State, online, by April 15
Name reservation (optional)$25 · 180-day hold
Fictitious name / DBA (optional)$25 (voluntary, 5-year term) · Secretary of State
Registered agent (optional service)~$49 to $300/yr · third party
EIN$0 · IRS (free)

Insight From Our Team

“Mississippi is a low-friction state to keep an LLC alive. Fifty dollars to file, everything online, and a free annual report is about as easy as it gets. But that free report is exactly what people forget, because nothing bills them, and the penalty for forgetting is not a late fee, it is administrative dissolution. So we calendar April 15 from day one. The other thing I tell clients is not to confuse the LLC with a corporation here: the LLC report is free, but a Mississippi corporation pays for its annual report and faces the corporate income and franchise taxes. For most small operators, the pass-through LLC keeps things simple and cheap.”

Parth Shah
CountSure

Frequently Asked Questions

It is $50 to file the Certificate of Formation online with the Secretary of State. After that, the annual report for a domestic LLC is free.

Yes, for a domestic Mississippi LLC the annual report is $0. It is filed online and due by April 15 each year. The important part is that skipping it can lead to administrative dissolution, so file it even though there is no fee.

Yes. Every Mississippi LLC must name a registered agent with a physical street address in the state. You can be your own agent if you have a Mississippi address, or use a registered agent service.

By default a Mississippi LLC is a pass-through, so it pays no income tax at the entity level. Profits flow to members and are taxed on their personal returns at Mississippi’s flat 4% individual rate for 2026 (the first $10,000 is exempt).

Yes. Mississippi filings, including the Certificate of Formation and the annual report, are done through the Secretary of State’s Business Services online portal.

No. There is no residency requirement for members or managers. You do need a registered agent with a Mississippi street address.

Get Started

Start your Mississippi LLC with CountSure

From the Certificate of Formation and your registered agent to the EIN and the free April 15 annual report, CountSure handles your Mississippi LLC end to end, so the one deadline that matters here never slips.

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