Forming an LLC in
Mississippi MS
Checked November 4, 2026 · How we score
Filing fee
$50
Articles of Organization
Annual fee
$0
per year, normalised
State income tax
4%
top rate
Cost rank
#2
of 51, first-year fees
Mississippi LLC costs
| Filing fee | $50 |
|---|---|
| Annual report / franchise fee | $0 Annual report is required by April 15 but has no fee. |
| First-year state fees | $50 |
| 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 |
Mississippi taxes for LLCs
| Personal income tax (top) | 4% Flat 4% for 2026 (down from 4.4%) on income above $10,000; falling further. |
|---|---|
| Corporate income tax | 5% Flat 5% over $10,000 of income. |
| State sales tax | 7% |
| Franchise / gross receipts | Franchise tax is being phased out and ends in 2028. |
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 Mississippi
- Cheap $50 filing fee
- Income tax is falling toward elimination
- No annual report fee
Watch out for
- 7% sales tax
- Franchise tax still applies until phase-out
Best for: Mississippi-based small businesses · Low-fee formation
Mississippi LLC: common questions
How much does an LLC cost in Mississippi?
Filing the Articles of Organization in Mississippi costs $50. After that, expect $0 (an annual report is required, but there is no fee). Annual report is required by April 15 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 Mississippi?
Yes. Mississippi 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 Mississippi?
Yes. Mississippi does not require US citizenship, residency or an SSN to own an LLC; you need a Mississippi 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 Mississippi publishes, since member or manager names may appear in public filings.
Does Mississippi have a state income tax?
Yes. Flat 4% for 2026 (down from 4.4%) on income above $10,000; falling further. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 5% over $10,000 of income.
Does Mississippi charge an LLC franchise tax?
Mississippi has been phasing out its franchise tax and eliminates it entirely by 2028. LLCs still file an annual report by April 15, which carries no state fee.
Sources
Mississippi Secretary of State business filings
- Mississippi Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
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.