Forming an LLC in

Minnesota MN

Checked November 4, 2026 · How we score

Forming an LLC in Minnesota costs $155 to file and $0 (an annual renewal is required, but there is no fee). The top state income tax rate is 9.85%.

Filing fee

$155

Articles of Organization

Annual fee

per year, normalised

State income tax

9.85%

top rate

Cost rank

#21

of 51, first-year fees

Minnesota LLC costs

Minnesota LLC fees
Filing fee	$155
Annual report / franchise fee	$0 Annual renewal is required by December 31 but has no fee.
First-year state fees	$155
Registered agent	Required (about $50–$300/year if you don't use your own address in the state)
Newspaper publication	No
Anonymous ownership	No
Processing time	3 days

Minnesota taxes for LLCs

Personal income tax (top)	9.85% Graduated 5.35%–9.85%.
Corporate income tax	9.8% Flat 9.8% on net income.
State sales tax	6.88%
Franchise / gross receipts	Pass-through entity tax election available.

A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.

Pros and cons

Why form in Minnesota

No fee for the annual renewal
Strong business infrastructure

Watch out for

Among the highest income tax rates
Filing fee of $155 online

Best for: Minnesota-based businesses · Medical-device and food companies

Minnesota LLC: common questions

How much does an LLC cost in Minnesota?

Filing the Articles of Organization in Minnesota costs $155. After that, expect $0 (an annual renewal is required, but there is no fee). Annual renewal is required by December 31 but has no fee. A commercial registered agent, if you need one, is typically $50–$300 a year extra.

Do I need a registered agent in Minnesota?

Yes. Minnesota requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.

Can a non-US resident form an LLC in Minnesota?

Yes. Minnesota does not require US citizenship, residency or an SSN to own an LLC; you need a Minnesota registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Minnesota publishes, since member or manager names may appear in public filings.

Does Minnesota have a state income tax?

Yes. Graduated 5.35%–9.85%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 9.8% on net income.

Is there an annual fee for a Minnesota LLC?

No. Minnesota requires an annual renewal by December 31, but it carries no state fee. You pay $155 online ($135 by mail) to form the LLC.

Sources

Minnesota Secretary of State business filings

Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.