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1Connecticut LLC Formation
To form an LLC in Connecticut, you'll need to file Articles of Organization with the Connecticut Secretary of State.
Formation Details
- Filing Fee: $120
- Processing Time: 7–10 business days standard; expedited service available
- Official Website: https://business.ct.gov
2Annual Report Requirements
Connecticut requires LLCs to file a annual report to maintain good standing with the state.
Annual Report Details
- Filing Fee: $80
- Due Date: Last day of the anniversary month of formation
- Frequency: Annually
3Registered Agent Requirements
Connecticut requires all LLCs to maintain a registered agent.
Can You Be Your Own Registered Agent?
Yes, you can serve as your own registered agent in Connecticut.
Requirements: Must be an individual or business entity with a physical street address in Connecticut (no PO Boxes). Must be available during normal business hours to receive service of process and official state correspondence.
4Foreign LLC Registration
If your LLC was formed in another state but you want to do business in Connecticut, you'll need to register as a foreign LLC.
Foreign LLC Registration
- Registration Fee: $120
- Requirements: Application for Registration filed with the CT SOTS, Certificate of Legal Existence (Good Standing) from home state (dated within 90 days), and designation of a Connecticut registered agent with a physical Connecticut address.
5Connecticut LLC Taxes
Connecticut has no franchise tax or separate LLC-level tax. LLC income passes through to members who pay Connecticut individual income tax at graduated rates from 3.00% to 6.99% (2026). LLCs with employees must register with the CT Department of Revenue Services for withholding tax and may need to collect and remit sales tax at the state rate of 6.35%.
6Penalties for Non-Compliance
Late Filing Penalties
Late annual reports incur a $50 late fee. Continued failure to file can result in administrative dissolution of the LLC.
Administrative Dissolution Risk
Connecticut may administratively dissolve your LLC for failure to file the annual report. A dissolved LLC loses its legal authority to transact business in Connecticut. Reinstatement requires filing a Certificate of Reinstatement and paying a $50 reinstatement fee plus all overdue annual report fees.
Key Considerations for Connecticut LLCs
- $120 formation fee — file online at business.ct.gov
- $80 annual report fee — due by the last day of your anniversary month
- No Connecticut franchise tax or minimum LLC tax
- Connecticut income tax rates: 3.00%–6.99% (pass-through to members)
- Sales tax rate: 6.35% — required registration if selling taxable goods/services
- Foreign LLC registration: $120 (Certificate of Authority via SOTS)
- Strong registered agent requirement: physical CT address required at all times
- Expedited filing available for faster processing
Important Disclaimer
This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.
Related Connecticut LLC Articles
Official Resources
For the most up-to-date information, always check the official Connecticut Secretary of State website:
https://business.ct.gov