How to Form an LLC in Connecticut: Complete 2026 Guide
Connecticut LLCs are formed by filing a Certificate of Organization with the Connecticut Secretary of the State for $120. Online filings are typically processed within 1–3 business days, and the annual report costs just $80. Connecticut's economy is powered by insurance and financial services, advanced manufacturing, healthcare, biotech, and a highly educated workforce — Hartford is sometimes called the "Insurance Capital of the World." The state sits between New York and Boston, giving businesses access to two of the country's largest metros.
Key compliance date: Your annual report is due every year by March 31. The $80 fee keeps your LLC in good standing. While there's no late penalty fee, failing to file puts your LLC at risk of administrative dissolution. Connecticut also requires a Sales and Use Tax Permit ($100) if you sell taxable goods or services.
Our top pick to form your LLC in Connecticut: Northwest Registered Agent charges $39 for formation and includes a free year of registered agent service.
Connecticut LLC at a Glance
| Item | Detail |
|---|---|
| State filing fee | $120 (online or mail) |
| Annual report | $80/year |
| Annual report deadline | March 31 each year |
| State income tax | 2% – 6.99% (seven brackets) |
| Corporate income tax | 7.5% (if LLC elects C-corp taxation) |
| Franchise tax | None for standard LLCs |
| Online processing | 1–3 business days |
| Mail processing | 7–10 business days |
| Expedited processing | $50 for 24-hour turnaround |
| Registered agent | Required (physical Connecticut address) |
| Operating agreement | Not legally required, strongly recommended |
| Filing portal | Connecticut Business Portal (CONCORD) |
Step 1: Choose a Name for Your Connecticut LLC
Your Connecticut LLC name must be distinguishable from all other business names on file with the Secretary of the State. It must include one of these designators: "Limited Liability Company," "LLC," or "L.L.C."
Search available names at the Connecticut Business Search. You can reserve a name for 120 days by filing a Name Reservation Application — $60 online.
- Must include "Limited Liability Company," "LLC," or "L.L.C."
- Cannot contain words implying banking or insurance without proper licensing
- Must be distinguishable from existing entities on file
- Name reservation: $60 for 120 days
Step 2: Appoint a Registered Agent
Every Connecticut LLC must maintain a registered agent with a physical street address in Connecticut. The agent accepts service of process, legal documents, and official state correspondence on your behalf. P.O. boxes are not accepted.
Your registered agent can be an individual resident of Connecticut (at least 18 years old) or a business entity authorized to operate in the state. The agent must consent in writing to the appointment.
Recommended: Northwest Registered Agent — includes a full year of registered agent service free when you form through them.
Step 3: File Your Certificate of Organization
File your Certificate of Organization with the Connecticut Secretary of the State through the CONCORD online portal. The filing fee is $120. Online filings are processed in 1–3 business days; mail filings take 7–10 business days.
Required information:
- LLC name
- Registered agent name and physical Connecticut address
- Business address (principal office)
- Management type (member-managed or manager-managed)
- Organizer's name and signature
- Effective date (can be future-dated)
Step 4: Create an Operating Agreement
Connecticut does not legally require an operating agreement, but having one is essential for protecting your limited liability status. The operating agreement defines ownership percentages, profit distribution, management structure, voting rights, and procedures for adding or removing members.
Without an operating agreement, Connecticut's default rules under the Connecticut Uniform Limited Liability Company Act govern your LLC — and those defaults may not match your intentions, especially in multi-member LLCs.
Step 5: Obtain an EIN
Apply for a free Employer Identification Number (EIN) through the IRS website. Your EIN serves as your LLC's federal tax ID and is required to open a business bank account, hire employees, and file federal taxes.
Step 6: Register for Connecticut Taxes
Register your LLC with the Connecticut Department of Revenue Services (DRS). If your LLC sells taxable goods or services, you'll need a Sales and Use Tax Permit ($100). LLCs with employees must register for state income tax withholding and unemployment insurance.
Step 7: File Your Annual Report
Connecticut LLCs must file an annual report by March 31 each year. The fee is $80 and can be filed online through the CONCORD portal. The report updates your business information including registered agent, principal office, and member/manager details.
There is no late filing penalty, but failing to file can result in the loss of good standing and eventual administrative dissolution. It's best to file in January or February to avoid any last-minute issues.
Connecticut LLC Costs Breakdown
| Fee | Amount |
|---|---|
| Certificate of Organization | $120 |
| Annual Report | $80/year |
| Sales and Use Tax Permit | $100 (if applicable) |
| Expedited processing (24-hour) | $50 |
| Name reservation (120 days) | $60 |
| Change of registered agent | $50 |
| Certificate of Good Standing | $50 |
| Registered agent (third-party) | $100–$300/year |
| EIN (IRS) | Free |
First-year minimum cost: $120 (filing fee) + $80 (annual report, if due that year) = $200. Add $100 if you need a Sales and Use Tax Permit.
Connecticut Taxes for LLCs
Connecticut has a progressive income tax with seven brackets (2025 rates for single filers):
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 – $10,000 | 2.00% |
| $10,001 – $50,000 | 4.50% |
| $50,001 – $100,000 | 5.50% |
| $100,001 – $200,000 | 6.00% |
| $200,001 – $250,000 | 6.50% |
| $250,001 – $500,000 | 6.90% |
| Over $500,000 | 6.99% |
Single-member LLCs and multi-member LLCs (taxed as partnerships) are pass-through entities: profits flow to members' personal Connecticut income tax returns. There is no separate LLC-level tax unless your LLC elects C-corporation taxation, which triggers a 7.5% corporate income tax.
Connecticut has no local income taxes, but LLCs with employees must withhold state income tax and pay unemployment insurance contributions.
Connecticut vs. Neighboring States
| Feature | Connecticut | New York | New Jersey | Massachusetts |
|---|---|---|---|---|
| Filing fee | $120 | $200 | $125 | $500 |
| Annual report | $80 | $9 (biennial) | $75 | $500 |
| Top income tax | 6.99% | 10.9% | 10.75% | 9.0% |
| Processing speed | 1–3 days (online) | 2–3 weeks | 1–2 days (online) | 1–2 days (online) |
Recommended LLC Formation Services for Connecticut
1. Northwest Registered Agent
Northwest Registered Agent is our #1 pick for Connecticut. $39 + state fee gets you full formation, a year of registered agent service, a business address, and a local phone number. Their customer service is U.S.-based and top-rated. Best for: owners who value privacy and responsive support.
2. Bizee (formerly Incfile)
Bizee offers free LLC formation — you pay only the $120 state fee. Operating agreement and EIN filing included at higher tiers. Best for: budget-conscious owners who want the basics at the lowest price.
3. LegalZoom
LegalZoom charges $79+ for formation but includes compliance calendar alerts, access to attorneys, and a well-known brand. Best for: those who want legal add-ons and brand-name assurance.
Related State Guides
Considering forming in a nearby or tax-friendly state instead?
- New York LLC Formation — $200 filing fee, top rate 10.9%, plus NYC tax and biennial publication requirement
- New Jersey LLC Formation — $125 filing fee, top rate 10.75%
- Massachusetts LLC Formation — $500 filing fee, 9.0% flat rate
- Pennsylvania LLC Formation — $125 filing fee, 3.07% flat rate
- Delaware LLC Formation — premium legal framework, $90 filing fee
- Wyoming LLC Formation — no state income tax, $100 filing fee
Frequently Asked Questions
How much does a Connecticut LLC cost?
The filing fee is $120 for the Certificate of Organization. The annual report costs $80 per year, due by March 31. You may also need a $100 Sales and Use Tax Permit if you sell taxable goods or services.
How long does Connecticut take to process an LLC?
Online filings are processed in 1–3 business days. Mail filings take 7–10 business days. Expedited 24-hour processing is available for an additional $50.
Does Connecticut require an operating agreement?
No, Connecticut does not legally require an operating agreement, but one is strongly recommended to protect your liability shield and define member rights and responsibilities.
When is the Connecticut annual report due?
The annual report is due by March 31 each year. The fee is $80. There is no formal late fee, but failure to file risks dissolution.
Does Connecticut have a franchise tax for LLCs?
No. Standard LLCs do not pay a franchise tax. LLCs electing C-corporation taxation pay the 7.5% corporate income tax.
Can I be my own registered agent in Connecticut?
Yes, any individual who is at least 18 years old with a physical address in Connecticut can serve as a registered agent. You must be available during business hours to accept legal documents. Most owners prefer a professional service for privacy and reliability.
Connecticut-Specific Pitfalls Most Guides Skip
Annual Report due between January 1 and March 31. Every Connecticut LLC files an Annual Report with the Secretary of the State by March 31 each year, $80 filing fee. Failure triggers loss of good standing and eventual administrative dissolution. Source: Connecticut Secretary of the State, Business Services.
Pass-Through Entity Tax (PET). Connecticut imposes a 6.99% Pass-Through Entity Tax on LLCs taxed as partnerships or S corporations. The PET is elective starting tax year 2024, but if elected, it is calculated at the entity level and members receive an offsetting personal income tax credit. Source: Connecticut Department of Revenue Services, Pass-Through Entity Tax.
Business Entity Tax was repealed. The old $250 biennial Business Entity Tax was repealed effective for tax years starting on or after January 1, 2020. Many older guides and templates still mention it; the current compliance cost is limited to the $80 annual report plus any PET election.
About the Author
Tao Z. — Founder of TaoZeFlow Agency LLC based in Albuquerque, New Mexico. Tao has helped hundreds of entrepreneurs navigate the LLC formation process across all 50 states. With hands-on experience forming and managing LLCs in multiple jurisdictions, he provides practical, up-to-date guidance rooted in real-world business operations. Tao is not an attorney and this content is for informational purposes only.
Affiliate Disclosure: Some links in this guide are affiliate links. If you purchase a service through our link, we may earn a commission at no extra cost to you. We only recommend services we have personally vetted and trust. Our editorial content is not influenced by affiliate partnerships.