How to start an LLC in Missouri
Forming an LLC in Missouri costs $105 to file the Articles of Organization with the Missouri Secretary of State. There is no annual report fee. Missouri charges no franchise tax on a standard LLC. $105 paper filing fee for the Articles of Organization; the Secretary of State's online Business Filings portal offers the same filing for $50. Unlike Missouri corporations (which must file an annual or biennial Registration Report with the SOS, $20-$90 depending on frequency/method), Missouri LLCs have NO periodic report requirement and pay no recurring SOS fee after formation, confirmed directly in the SOS fee schedule (the Registration Report fee line appears only under the corporation fee sections, not under the Chapter 347 LLC fee section) and in RSMo Chapter 347, which contains no annual/biennial report provision for LLCs.
How much does it cost to start an LLC in Missouri?
| Item | Cost |
|---|---|
| Filing fee (Articles of Organization) | $105 |
| Annual report | None |
| Franchise or business tax | None |
| Registered agent | Required |
Source: Missouri Secretary of State, fee schedule reviewed August 29, 2026.
What are the steps to form an LLC in Missouri?
- Name your LLC. Pick a name that is available and meets Missouri naming rules, then check it against the Secretary of State's business database.
- Appoint a registered agent. Missouri requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
- File the Articles of Organization. Submit it to the Missouri Secretary of State and pay the $105 fee. This is the step that legally creates the LLC.
- Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
- Open a business bank account. Keep business money separate from personal money so your liability protection holds up.
Does Missouri have a franchise tax on an LLC?
No. No LLC-specific franchise tax. Corporation franchise tax applies only if assets in Missouri exceed $1,000,000.
How is an LLC taxed in Missouri?
By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. Missouri has a state individual income tax with a top rate of 4.7% (graduated brackets), so those profits are taxed on your Missouri return on top of federal tax. 8 graduated brackets, indexed annually for inflation: 0% up to $1,313; 2.0% over $1,313; 2.5% over $2,626; 3.0% over $3,939; 3.5% over $5,252; 4.0% over $6,565; 4.5% over $7,878; 4.7% over $9,191 (2025 tax year table, the current filing year). This is NOT a flat tax, Missouri remains graduated. A flat-tax bill (HB 798, flat 4.7% phasing toward 3.7% over a decade) passed the Missouri House in March 2025, and a separate Senate tax-overhaul plan (phasing out the income tax via expanded sales tax) passed the Senate in a April 2026 late-night vote, but neither had produced a signed law reflected in the Department of Revenue's own published rate tables as of this check.
An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.
Sources
- Missouri LLC filing fee, Articles of Organization, annual report, and registered-agent rule: Missouri Secretary of State.
- Missouri franchise and business tax treatment of LLCs: Missouri tax authority.
- Missouri individual income tax rates (pass-through profits): Missouri Department of Revenue / Taxation.
- EIN is free from the IRS: IRS, Apply for an EIN online.