Mississippi LLC Cost in 2026: $50 Filing Fee, Annual Report and Other State Fees
Mississippi LLC Cost in 2026: $50 Filing Fee, Annual Report and Other State Fees
The Mississippi LLC filing fee is $50. That is the state charge to file the Certificate of Formation (Form F0100) with the Mississippi Secretary of State's Business Services Division, and it is the one state fee you cannot skip. The first annual report costs $0, and Mississippi does not charge a separate annual state tax on an LLC. A domestic LLC that forms in one filing and files its annual report on time pays the state $50 in its first year. Other state fees apply only if you reserve a name, register a fictitious business name, amend your records, or register an out-of-state LLC to do business here.
This page covers the state fee schedule only. It does not cover your full startup budget, and it does not include the local privilege license that most cities charge, which is a separate cost. Fees below are as listed on the 2026 Secretary of State schedule. The Mississippi Legislature sets these fees, not the Secretary of State, so confirm current amounts on the official fee schedule before you pay.
Informational content only. This is not legal or tax advice. Consult a Mississippi attorney and a certified public accountant (CPA) before you choose a business structure or a tax classification, especially if your ownership or income is complicated.
Mississippi LLC Fees at a Glance
The table below lists every state fee a Mississippi LLC is likely to encounter. Only the first two rows apply to most new companies.
| Fee | Amount | When it applies |
|---|---|---|
| Certificate of Formation (Form F0100) | $50 | Required to form an LLC |
| Name reservation | $25 | Optional; holds the name for 180 days |
| Domestic LLC annual report (Form F0108) | $0 | Required every year, due April 15 |
| Fictitious business name registration (Form F0070) | $25 | If you operate under a name other than the LLC's legal name |
| Registered agent statement of change | $10 | When you change agents; confirm on the portal, which processes agent changes as an amendment |
| LLC amendment | $50 | Changing the Certificate of Formation |
| Certificate of dissolution | $50 | Closing the LLC |
| Reinstatement | $50 | Restoring an LLC after it has been administratively dissolved |
| Foreign LLC registration | $250 | An LLC formed in another state that wants to do business in Mississippi |
| Foreign LLC annual report | $250 | Each year for a registered foreign LLC |
Formation: The $50 Certificate of Formation
You file the Certificate of Formation (Form F0100) through the Secretary of State's online filing portal, and the $50 fee is paid at filing. Most documents paid for online are approved and filed immediately. Filings that need staff review are normally returned filed within 24 hours of submission. Paper filings take significantly longer, so online filing is the practical choice for most founders.
The Secretary of State's published fee schedule lists no expedite fee or paid rush tier for the Certificate of Formation, and online filings are already filed immediately or within 24 hours.
Your LLC name must include the words 'limited liability company' or the abbreviation 'L.L.C.' or 'LLC'. The name may include the name of a member or manager. It must be distinguishable on state records from any Mississippi corporation, nonprofit, limited partnership, limited liability partnership or LLC that is registered and not dissolved, and from any name already reserved. Search the state's business records before you pay the $50, because a rejected name still uses your time even if it does not cost you a fee. Search at the Mississippi business ID search.
Name Reservation: $25 for 180 Days
If you need time before you file, you can reserve a name for $25. A reservation holds the name for 180 days. Reserve a name only when you have a real timing reason, such as waiting on a lease or a co-owner's signature, because the $25 buys no additional rights once the Certificate of Formation is filed. Reservation rules are in the LLC policy document from the Secretary of State.
The Annual Report: $0, But It Is Mandatory
The Mississippi LLC annual report (Form F0108) carries a $0 state fee, and there is no LLC-specific annual state tax. The report is still required. It is due April 15 each year, you may file it on or after January 1, and it must be filed online. Failure to file can lead to administrative dissolution.
That is where a $0 fee becomes expensive. If the state dissolves your LLC for a missed report, you will pay the $50 reinstatement fee to restore it, and you will have lost time while the company was not in good standing. Put April 15 on your calendar the day your LLC forms.
Changes After Formation: Amendments, Agents, Dissolution and Reinstatement
Most LLCs pay no state fee after formation until something changes. The main costs are these:
- LLC amendment, $50. Use this when you change information in the Certificate of Formation, such as the company name or purpose.
- Registered agent change, $10 statement of change. The online portal processes agent changes as an amendment, so confirm on the portal whether your change will be filed as the $10 statement or under the $50 amendment fee before you submit.
- Certificate of dissolution, $50. This is the filing that formally closes the LLC with the state.
- Reinstatement, $50. Use this only to restore an LLC that has been administratively dissolved, usually for a missed annual report.
Fictitious Business Name: $25, Filed With the State
If you sell under a name other than your LLC's legal name, such as a trade name or a shorter brand, you must register a fictitious (assumed) business name. The fee is $25 and the filing is made with the Mississippi Secretary of State's Business Services Division, not with the county. Form F0070 is the registration form. Do not file it with your county chancery clerk, because that is the wrong office for this filing.
Registered Agent Costs
Every Mississippi LLC must keep a registered office and a registered agent for service of process in the state. The agent must be an individual Mississippi resident, or a qualifying business entity authorized to operate in Mississippi, and the agent's business office must be the same as the registered office. A physical Mississippi street address is required, so a post office box will not work.
Mississippi recognizes two kinds of agents, and they cost different amounts:
- Noncommercial agent. The agent does not register with the state. You must have the agent's permission before you list them as your agent. A noncommercial agent can be a person or entity you already have a relationship with, such as a manager who lives in Mississippi.
- Commercial agent. The agent files a listing statement with the Secretary of State for $100 and appears on the state website. Commercial agents must accept or decline a representation within 14 days. The $100 is the agent's filing cost, not a state fee you pay directly, and what you pay the agent for service is a separate price set by the agent. Confirm the service price before you sign.
Foreign LLC Fees: $250 to Register and $250 Each Year
An LLC formed in another state must register with Mississippi before it does business here. The foreign LLC registration fee is $250, and the foreign LLC annual report is $250 each year after that. These are the largest recurring state fees in this schedule, so an out-of-state LLC should price them into its first-year budget before it signs a Mississippi lease or hires a local employee. Whether your activity counts as doing business in Mississippi is a legal question, so check with an attorney if you are unsure.
Tax Costs That Affect Your LLC
Tax is where many founders get confused, because the answer depends on how the LLC is taxed for federal purposes. Confirm your tax classification with a CPA before you file.
- LLC taxed as a partnership or disregarded entity. No franchise tax applies. The LLC's income passes through to its members, who report it on their Mississippi returns. For tax year 2026, the Mississippi individual income tax is 0% on the first $10,000 of taxable income and 4% on taxable income above $10,000. The top rate steps down to 3.75% for tax year 2027.
- LLC taxed as a corporation. The company pays Mississippi corporate income tax at 0% on the first $5,000 of taxable income, 4% on the next $5,000, and 5% on taxable income above $10,000. It also pays the franchise tax, which for tax year 2026 is $0.50 per $1,000 of capital above $100,000, with a $25 minimum. The franchise tax steps to $0.25 per $1,000 for 2027 and is repealed effective January 1, 2028. Confirm these figures with the Mississippi Department of Revenue before you rely on them.
Sales Tax Permit: No Fee, Possible Bond
If your business makes retail sales, you register with the Mississippi Department of Revenue for a sales tax permit. The Department describes this as a permit for the privilege of operating a business in Mississippi. There is no fee for the permit, although a bond may be required for applicants with no permanent Mississippi location. The state sales tax rate is 7%. Cities, but not counties, add their own sales taxes, and city levies apply only in Jackson and Tupelo. Register through the Department of Revenue sales and use tax registration page.
What Mississippi Does Not Charge: The State License Question
Mississippi issues no single general statewide business license. Filing your LLC with the Secretary of State is a registration of the entity, not a license to operate. The sales tax permit is a tax registration, not a license either.
Local government and industry boards fill the gap, and these costs are separate from the state schedule above:
- City privilege license. Every city, town and village issues its own privilege license under Miss. Code 27-17. Counties license only businesses that operate outside municipal limits. The fee varies by locality, so check with your city clerk before you open, and do not assume one city's amount applies to the next town over.
- Occupational or industry licenses. Some trades and professions require a license from a state board. Check with the board that governs your activity before you start.
Mississippi also has no state minimum wage law, so there is no separate state wage figure to budget for when you plan payroll.
Sample State Fee Budgets
These totals include only state fees from this schedule, not local licenses, professional fees or the registered agent's service charge.
| Situation | State fees, first year |
|---|---|
| Domestic LLC, one filing, on-time annual report | $50 |
| Domestic LLC with a reserved name | $75 |
| Domestic LLC with a fictitious business name | $75 |
| Domestic LLC with a reserved name and a fictitious business name | $100 |
| Foreign LLC registered in Mississippi | $250 registration, plus $250 for each annual report |
| Domestic LLC that missed its April 15 report and was reinstated | $50 for the reinstatement, in addition to the other fees above |
Where to Confirm Each Fee
Check current fees before you file, because the legislature can change them. Use these official sources:
- Mississippi Secretary of State, Business Services Division: sos.ms.gov/business-services
- Secretary of State business fee schedule (PDF): FeeSchedule.pdf
- Online filing portal for formation, amendments and annual reports: corp.sos.ms.gov filing portal
- Mississippi Department of Revenue: dor.ms.gov
If you want help with the paperwork rather than the fees, the Mississippi Small Business Development Center network has 19 locations statewide, with the lead center hosted by the University of Mississippi. Visit mississippisbdc.org to find an adviser near you.
Bottom Line
Budget $50 for the Certificate of Formation, $0 for the first annual report, and calendar April 15 every year. Add $25 only if you need a name reservation or a fictitious business name. Foreign LLCs should budget $250 to register and $250 for each annual report. Then add your city privilege license and any tax costs, which depend on how your LLC is classified. If your ownership, tax election or multi-state activity is complicated, speak with a Mississippi attorney and a CPA before you file. This article is informational, not legal or tax advice.