How to Form an LLC in Connecticut: Steps & Cost (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form a Connecticut LLC by filing a Certificate of Organization with the Connecticut Secretary of the State and paying the $120 filing fee, online at business.ct.gov. You must appoint a Connecticut registered agent, and every LLC must file an annual report for $80 each year between January 1 and March 31.

Connecticut Agency and Document: Secretary of the State, Certificate of Organization

A Connecticut LLC is created by filing a Certificate of Organization with the Connecticut Secretary of the State. Under Connecticut General Statutes section 34-247, one or more organizers form the company by delivering this certificate to the Secretary of the State for filing. The Secretary's acceptance of the certificate is the legal act that brings the LLC into existence under the Connecticut Uniform Limited Liability Company Act (Title 34, Chapter 613a). Connecticut does not use the term "articles of organization" used in some states; the operative document here is the Certificate of Organization.

By statute, the Certificate of Organization must state the LLC's name; the street and mailing address of its principal office; the name and Connecticut street and mailing address of its registered agent; and the name, business address, and residence address of at least one manager or member. You file it online through business.ct.gov, the state's online business services portal operated by the Secretary of the State, which is the standard and fastest route. This guide covers the Connecticut-specific process; for the national overview see how to form an LLC and the definition of what an LLC is.

How to Form a Connecticut LLC, Step by Step

Forming a Connecticut LLC is a five-step process centered on the Certificate of Organization. Each step below corresponds to a requirement of the Connecticut Uniform Limited Liability Company Act or a federal tax rule.

1. Choose and check your LLC name. Under section 34-243k, the name must contain "limited liability company," "L.L.C.," or "LLC" (with "Limited" abbreviated as "Ltd." and "company" as "Co." if you wish) and must be distinguishable on the records of the Secretary of the State from existing names. Search the business registry first. If you are not ready to file, you may reserve the name for 120 days for $60 under section 34-243l. Confirm the name does not infringe a federal trademark.
2. Appoint a Connecticut registered agent. Every Connecticut LLC must designate and maintain a registered agent in the state under section 34-243n. The agent may be a Connecticut resident or a qualifying entity and must have consented to serve. See the national registered agent overview for background.
3. File the Certificate of Organization. Submit the certificate to the Connecticut Secretary of the State and pay the $120 filing fee set by section 34-243u. File online at business.ct.gov for the quickest turnaround. Once the Secretary of the State accepts it, your LLC legally exists.
4. Adopt an operating agreement. Connecticut does not require you to file an operating agreement, but section 34-243d recognizes it as the internal contract that governs the LLC. Use it to set ownership percentages, management, voting, and profit distribution. See operating agreements for what to include.
5. Get an EIN and register for Connecticut taxes. Apply for a free federal EIN from the IRS, then register with the Connecticut Department of Revenue Services. If you sell taxable goods or services, obtain a Sales and Use Tax Permit for $100.

After these steps, open a business bank account (banks generally ask for the stamped Certificate of Organization and the EIN), calendar your first annual report, and keep your registered agent current every year.

Connecticut LLC Filing Fees (2026)

The core cost of a Connecticut LLC is the $120 Certificate of Organization fee. The table below lists the state fees most new LLCs encounter, each set by statute - Connecticut General Statutes section 34-243u for Secretary of the State filings and section 12-409 for the sales tax permit. Amounts are effective for 2026 and are fixed by the state, not by any filing service.

For a full breakdown of one-time and recurring costs, see how much a Connecticut LLC costs and the national LLC cost guide.

Connecticut Registered Agent Requirement

A Connecticut registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Section 34-243n requires every LLC and every registered foreign LLC to designate and maintain a registered agent in Connecticut, and the designation is itself an affirmation that the agent has consented to serve. You name the initial agent directly in the Certificate of Organization.

The agent must be one of the categories listed in section 34-243n: a natural person who is a Connecticut resident, a corporation formed under Connecticut law, or another qualifying domestic or foreign business entity authorized to do business in the state. The agent must have a Connecticut street address where process can be served during business hours. You may act as your own registered agent if you meet the residency requirement, or hire a commercial registered agent. To change agents later, file a change of agent certificate for $50 under section 34-243u. Failing to maintain a registered agent is a ground for the Secretary of the State to dissolve the LLC by forfeiture under section 34-267g. See Connecticut registered agent requirements for detail.

Connecticut Annual Report and Ongoing Duties

Unlike some states that charge no recurring fee, Connecticut requires every LLC to file an annual report with the Secretary of the State. Section 34-247k requires the report to be delivered electronically and to state the company name, principal office address, at least one member or manager, the registered agent, a valid email address, and the LLC's North American Industry Classification System (NAICS) code. The fee is $80 under section 34-243u(a)(15)(B) for report years on or after July 1, 2020.

The first annual report is due after January 1 and before April 1 of the year following the year the LLC was formed; subsequent reports are due in the same January 1–March 31 window every year - so the practical deadline is March 31. An LLC that is more than one year in default of its annual report can be dissolved by forfeiture by the Secretary of the State under section 34-267g. For a deeper walkthrough, see the Connecticut annual report guide.

EIN, Connecticut Taxes, and the Sales Permit

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity taxed on the owner's return and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form. Connecticut has a state personal income tax, so profits that pass through the LLC are reported on its members' Connecticut income tax returns, and Connecticut also imposes a pass-through entity tax administered by the Department of Revenue Services.

The former $250 business entity tax no longer applies: under section 12-284b it sunset and applied only to taxable years before January 1, 2020. If your LLC sells taxable goods or services in Connecticut, you must obtain a Sales and Use Tax Permit from the Department of Revenue Services. Section 12-409 sets the permit fee at $100, and permits issued on or after October 1, 2017 expire biennially unless renewed. Connecticut has no single general statewide business license, but many activities need local or professional licenses - see business licenses in Connecticut.

Penalties for Missing Connecticut Requirements

Missing Connecticut requirements carries real consequences. If an LLC does not file its annual report, and remains more than one year in default, the Secretary of the State may issue a certificate of dissolution by forfeiture under section 34-267g, stripping the company of its rights and powers. The same forfeiture procedure applies if the LLC fails to maintain a registered agent. A forfeited LLC generally must cure the default and file a certificate of reinstatement - which carries a $120 fee under section 34-243u - to restore good standing.

Separately, operating without a required Sales and Use Tax Permit or failing to remit collected sales tax exposes the business to penalties administered by the Department of Revenue Services under Chapter 219. Keeping your annual report, registered agent, and tax registrations current is the simplest way to avoid all of these outcomes.

Closing a Connecticut LLC

To close a Connecticut LLC properly, the members wind up the business under section 34-267a and deliver a certificate of dissolution to the Secretary of the State stating the company's name and that it is dissolved. Simply abandoning the LLC leaves annual report obligations running and risks dissolution by forfeiture. See how to dissolve an LLC in Connecticut and the national dissolution overview for the full wind-up steps.

Frequently Asked Questions

How much does it cost to start an LLC in Connecticut?

The state filing fee for the Certificate of Organization is $120, paid to the Connecticut Secretary of the State. Each LLC then files an $80 annual report every year, and a Sales and Use Tax Permit costs $100 if you need one. See Connecticut LLC cost.

What document forms a Connecticut LLC?

The Certificate of Organization, filed with the Connecticut Secretary of the State under General Statutes section 34-247. File it online at business.ct.gov with the $120 fee.

Does a Connecticut LLC need a registered agent?

Yes. Section 34-243n requires every Connecticut LLC to designate and maintain a registered agent in the state. The agent must be a Connecticut resident or qualifying entity and must consent to the role.

When is the Connecticut LLC annual report due?

Between January 1 and March 31 each year, so the effective deadline is March 31. The fee is $80. The first report is due the year after the LLC is formed.

Does Connecticut still charge the $250 business entity tax?

No. Under section 12-284b, the $250 business entity tax sunset and applied only to taxable years before January 1, 2020. LLC members still report pass-through income on their Connecticut returns.

Can I be my own registered agent in Connecticut?

Yes, if you are a Connecticut resident with a Connecticut street address available during business hours. Many owners instead use a commercial registered agent. See Connecticut registered agent.

Related

• How to form an LLC (cluster hub)
• Connecticut registered agent requirements
• How much does a Connecticut LLC cost?
• Connecticut annual report
• Business licenses in Connecticut
• How to dissolve an LLC in Connecticut
• How to get an EIN
• How to form an LLC in Texas (sibling)

Sources

1. Connecticut General Statutes - § 34-247, Formation of limited liability company; certificate of organization.
2. Connecticut General Statutes - § 34-243u, Fees payable to Secretary of the State ($120 certificate of organization; $80 annual report; $60 name reservation; $50 change of agent; $120 reinstatement).
3. Connecticut General Statutes - § 34-243k, Permitted name.
4. Connecticut General Statutes - § 34-243l, Reservation of name ($60, 120 days).
5. Connecticut General Statutes - § 34-243n, Registered agent.
6. Connecticut General Statutes - § 34-243d, Operating agreement.
7. Connecticut General Statutes - § 34-247k, Annual report (Jan 1–Apr 1 filing window; contents; $80 fee).
8. Connecticut General Statutes - § 34-267a, Winding up; certificate of dissolution.
9. Connecticut General Statutes - § 34-267g, Dissolution by forfeiture.
10. Connecticut General Statutes - § 12-409, Sales and use tax permit ($100 permit fee; biennial expiration).
11. Connecticut General Statutes - § 12-284b, Affected business entity tax (sunset) ($250; years before Jan 1, 2020).
12. Connecticut Secretary of the State - business.ct.gov online business services portal.
13. IRS - Limited Liability Company (LLC) (federal default classification).
14. IRS - Get an Employer Identification Number (free EIN).
15. Cornell Law School LII - 26 CFR § 301.7701-3, Entity classification election.

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and deadlines change; verify current requirements with the Connecticut Secretary of the State and the Connecticut Department of Revenue Services before acting.