Kentucky C-Corp Formation

Form Your Kentucky C Corporation

Build an investor-ready company in the Bluegrass State — issue stock, raise venture capital, and incorporate for just $50 with same-day filing

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Kentucky state flag

Filed in Kentucky

The Bluegrass State · KY

Available
  • State filing fee$50
  • Processing timeSame day to 1 business day (online)
  • Our formation feeFree (you pay $100 if you choose a paid plan)
  • Annual report$15/yr + LLET ($175/yr minimum) — due June 30th annually
  • State tax rate5% flat corporate income tax
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Form your Kentucky C-Corp — pay only the state filing fee, nothing more.

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What's included

Everything to launch your Kentucky C-Corp

Free formation means you pay only the $50 state filing fee. All core services are included at no extra charge.

Articles of Incorporation filing

We prepare and submit your Articles of Incorporation to the Kentucky Secretary of State.

Registered agent

Required in Kentucky — we act as your agent for the first year.

EIN from the IRS

Your federal Tax ID — required to open a US business bank account and file taxes.

Corporate bylaws

Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.

Why Kentucky?

Benefits of forming an C-Corp in Kentucky

Kentucky pairs some of the lowest incorporation costs in the country — a $50 filing fee and a $15 annual report — with a flat 5% corporate income tax, making it an affordable home base for a C Corporation built to raise outside capital. Its central location, strong automotive and bourbon manufacturing base, and world-class logistics give venture-backed startups and scaling corporations a low-cost launchpad with serious supply-chain depth.

The structure venture capital firms and institutional investors require to write a check

Issue multiple classes of stock and maintain a clean cap table for priced rounds and SAFEs

Perpetual existence — the corporation outlives any founder, director, or shareholder

Among the lowest corporate filing costs in the nation: $50 to file, $15 annual report

Low flat 5% Kentucky corporate income tax plus a 6% statewide sales tax

Fast online filing — same day to 1 business day through the Kentucky One Stop Business Portal

QSBS / Section 1202 gain-exclusion benefits may apply to qualifying C Corp stock

Central US location with world-class logistics, automotive, and bourbon-driven supply chains

Key features of a Kentucky C-Corp

  • Low $50 Articles of Incorporation filing fee
  • Investor-ready structure for equity, priced rounds, and SAFEs
  • Fast online filing (same day to 1 business day)
  • Flat 5% Kentucky corporate income tax
  • Perpetual existence with a board-and-bylaws governance model

Major industries in Kentucky

ManufacturingAutomotiveHealthcareBourbon & DistillingAgricultureLogistics
How it works

Form your Kentucky C-Corp in 6 steps

We handle every step while you stay in the loop. Processing takes Same day to 1 business day (online).

  1. 01

    Choose Your Corporate Name

    Your name must include 'Corporation,' 'Incorporated,' 'Company,' 'Limited,' or an abbreviation such as 'Inc.' or 'Corp.' Search the Kentucky Secretary of State's online database to confirm the name is available.

  2. 02

    Appoint a Registered Agent

    Kentucky requires a registered agent with a physical address in the state who can accept legal documents and service of process during business hours.

  3. 03

    File Articles of Incorporation

    Submit your Articles of Incorporation to the Kentucky Secretary of State. The filing fee is $50, and you must state the number of authorized shares the corporation may issue. Online filing through the Kentucky One Stop Business Portal is processed same day to 1 business day.

  4. 04

    Adopt Bylaws and Appoint a Board of Directors

    Hold an organizational meeting to adopt corporate bylaws, appoint your board of directors, and authorize the issuance of stock. Kentucky requires at least one director.

  5. 05

    Issue Stock and File 83(b) if Applicable

    Issue shares to founders and investors and record them on your cap table. Founders receiving restricted stock should file an 83(b) election with the IRS within 30 days of issuance to lock in tax treatment.

  6. 06

    Obtain an EIN and File Ongoing Reports

    Apply for a free EIN from the IRS, then stay compliant by filing the $15 annual report by June 30th and the Limited Liability Entity Tax (LLET) return, which carries a $175 minimum.

Costs & filing details

Kentucky C-Corp costs at a glance

Kicker formation is free — you pay only the required state fees. No hidden charges.

ItemAmount / Detail
State filing fee$50
Kicker formation feeFree (paid plan from $100)
Processing timeSame day to 1 business day (online)
Annual report$15/yr + LLET ($175/yr minimum) — due June 30th annually
Franchise taxLimited Liability Entity Tax (LLET) applies
State tax rate5% flat corporate income tax
EIN (federal Tax ID)Free from IRS
Requirements

Kentucky C-Corp requirements checklist

Everything you need to form and maintain a Kentucky C-Corp in 2026.

Formation checklist
  • File Articles of Incorporation with the Kentucky Secretary of State ($50)
  • Appoint a registered agent with a physical Kentucky address
  • Authorize and issue shares of stock; maintain a cap table
  • Appoint a board of directors (minimum of one) and adopt corporate bylaws
  • Obtain an EIN from the IRS
  • File the $15 annual report by June 30th each year
  • File the Limited Liability Entity Tax (LLET) return ($175 minimum)

Filing information

Formation document
Articles of Incorporation
Filing agency
Kentucky Secretary of State
Registered agent
Required
Corporate bylaws
Recommended
EIN
Required
Name reservation fee
$15 (120 days)
Pricing

Free formation — pay only the state fee

Kicker formation is free. You pay the $50 Kentucky state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.

Starter

$0
+ $50 state fee
  • Articles of Incorporation filing
  • Name availability check
  • Digital document delivery
  • Formation status tracking
Start free

Booster

$100
+ $50 state fee
  • Everything in Starter
  • Registered agent (required in Kentucky)
  • EIN / Federal Tax ID
  • Expedited processing (1–2 days)
  • Corporate bylaws
  • Priority support
  • Kicker Voice — 3-day free trial
  • Kicker Pay — free for 15 days
Start Booster

Founder

$150
+ $50 state fee
  • Everything in Booster
  • Business mailing address
  • Bookkeeping — 3 months free
  • Dedicated account manager
  • Rush processing
  • Kicker Voice — 6-day free trial
  • Kicker Pay — free for 30 days
Go Founder
Most popular

Kicker

$230
+ $50 state fee
  • Everything in Founder
  • ITIN filing & preparation
  • Same-day priority processing
  • 2nd year annual filing $0
  • Kicker Voice 12-day + Kicker Pay 60 days free
Get Kicker
100% accuracy guaranteeOn-time filing promise30-day money back

Compare all plans on our pricing page.

FAQ

Kentucky C-Corp questions, answered

Common questions about forming an C-Corp in Kentucky. Can't find an answer? Talk to our team.

How much does it cost to incorporate a C Corporation in Kentucky?

Filing the Articles of Incorporation with the Kentucky Secretary of State costs $50. Ongoing, you'll pay a $15 annual report fee plus the Limited Liability Entity Tax (LLET), which carries a $175 minimum. Our service fee is added on top of the state fee.

How fast can I form a Kentucky C Corporation?

Online filings through the Kentucky One Stop Business Portal are processed same day to 1 business day, making Kentucky one of the fastest and most affordable states to incorporate.

Why choose a C Corporation instead of an LLC in Kentucky?

A C Corporation is the structure venture capitalists and institutional investors require. It lets you issue stock and equity, maintain a clean cap table, raise priced rounds or SAFEs, and operate under a board of directors with corporate bylaws and perpetual existence — features an LLC can't cleanly replicate.

How is a Kentucky C Corporation taxed?

A C Corp pays the 21% flat federal corporate income tax on profits, then a 5% flat Kentucky corporate income tax, plus the state's Limited Liability Entity Tax (LLET, $175 minimum). Dividends paid to shareholders are taxed again on their personal returns — the 'double taxation' that defines C Corps. Kentucky's statewide sales tax is 6%.

What is the 83(b) election and when do I file it?

If founders receive restricted stock that vests over time, an 83(b) election lets you pay tax on the value at issuance rather than as it vests. You must file it with the IRS within 30 days of receiving the stock — the deadline is strict and cannot be extended.

Do QSBS / Section 1202 benefits apply to a Kentucky C Corporation?

Qualified Small Business Stock (QSBS) benefits under Section 1202 may apply to stock in a qualifying C Corporation, potentially excluding gain when shares are sold. QSBS rules changed in 2025, so confirm current eligibility, holding periods, and limits with a tax advisor before relying on them.

When is the Kentucky annual report due?

The annual report is due by June 30th each year and costs just $15 — one of the lowest in the nation. You'll also file the LLET return, which has a $175 minimum for most corporations.

Does my Kentucky C Corporation have to file a BOI report?

Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information (BOI) reporting. Only entities formed outside the US and registered to do business in a US state still file. A Kentucky-formed C Corporation owned by US persons does not.

Official resources

Kentucky government filing resources

Filing fees for common C-Corp services

Official Kentucky state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.

Name reservation$15

$15.00, reserves the name for 120 days.

Certificate of good standing$10

$10.00 each.

Learn more
Certified copy$10

Certified copies: $10.00 for each set up to 5 pages, plus $0.50 per additional page.

Apostille / authentication$5

$5.00 per document.

Foreign qualification$90

Covers profit and professional service corporations (C-Corp and S-Corp).

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Resale / seller's permitNo fee

There is no state fee to register for a Kentucky Sales & Use Tax account/permit through the Department of Revenue (registration is free via MyTaxes.ky.gov, One Stop, o…

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Articles amendment$40

$40.00 for profit/professional service corporations.

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Change of registered agent$10

$10.00 filing fee, not to exceed a total of $2,000.00.

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Reinstatement$100

$100.00 reinstatement fee, plus the current $15.00 filing fee for each delinquent annual report that must be filed.

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Dissolution$40

$40.00 for profit corporations.

Learn more

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Ready to form your Kentucky C-Corp?

Formation is free — you pay only the $50 Kentucky state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in Same day to 1 business day (online).

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