Missouri is among the least expensive states to form and keep an LLC. It costs $50 to file online, and once your LLC exists there’s no annual report and no annual state fee. The state’s income tax rates have been coming down, too. Two Missouri specifics to plan for are its sales tax registration rules and the earnings taxes in Kansas City and St. Louis.
What a Missouri LLC costs
Table of Contents
| Item | Cost | When |
|---|---|---|
| Articles of Organization | $50 online (higher by mail) | At formation |
| Annual report | None | — |
| Fictitious name registration (if using a DBA) | Small state fee, renewed every few years | When registering |
| Retail sales license (if selling taxable goods) | No fee, but a bond may be required | Before your first taxable sale |
Step 1: Choose your LLC name
The name must include "limited liability company", "limited company", "LC", "L.C.", "L.L.C." or "LLC" and be distinguishable from other names on file. Search the Secretary of State’s business records, then check federal trademarks, domains and social handles with our business name checklist.
To operate under another name, register a fictitious name with the Secretary of State. Registrations must be renewed periodically.
Step 2: Appoint a registered agent
Every Missouri LLC needs a registered agent with a physical Missouri address, available during business hours. You can serve yourself, name another adult or use a commercial agent.
Step 3: File Articles of Organization
File Articles of Organization with the Missouri Secretary of State, online for $50 or by mail for a higher fee. You’ll include the LLC’s name, purpose, registered agent and office, management structure, duration, and the organizer’s signature. Online filings are typically processed quickly.
Step 4: Create an operating agreement
Missouri law expects LLCs to have an operating agreement, and every LLC should put one in writing, covering ownership, management, profit sharing and what happens when members join or leave. It isn’t filed with the state.
Step 5: Get an EIN and open a bank account
Apply for a free EIN from the IRS online, then open a business bank account using your Articles and EIN. See choosing a business bank account.
Step 6: Register for state taxes
Register with the Missouri Department of Revenue online for:
- Sales tax, by obtaining a retail sales license if you sell taxable goods. New businesses may be required to post a bond to secure future sales tax payments, depending on expected sales.
- Employer withholding, if you hire.
Employers also register with the Division of Employment Security for unemployment insurance.
Missouri requires businesses to show they’ve paid their state sales and withholding taxes, through a certificate of no tax due, when obtaining or renewing many local business licenses.
Step 7: Get local licenses, and check for city earnings tax
Most Missouri cities and counties issue business licenses, and requirements vary widely. Two cities have an extra tax:
- Kansas City and St. Louis levy a 1% earnings tax on wages earned by people who live or work in the city and on the net profits of businesses operating there. If your LLC is based in either city, or employs people there, you’ll likely file earnings tax returns and withhold the tax from employees’ pay.
Kansas City and St. Louis: what the earnings tax means in practice
The earnings tax catches many new owners off guard because it works differently from state income tax:
- It applies to people as well as businesses. Residents of the city generally owe it on their earnings wherever they work, and non-residents owe it on earnings from work done in the city.
- Businesses file on net profits from activity in the city, and employers withhold the tax from employees’ wages.
- Remote and traveling staff can complicate withholding; payroll providers with Missouri experience handle the rules.
If you’re choosing between a location inside one of these cities and one just outside, include the earnings tax in your comparison alongside rent, local licenses and your customers’ locations.
No annual report, but keep records current
Missouri LLCs don’t file annual reports, which saves money and paperwork. But nothing prompts you to update the state when things change. If your registered agent or office changes, file an update with the Secretary of State. Missing legal papers because of an out-of-date agent can be costly.
How a Missouri LLC is taxed
By default, LLC profits pass through to the owners, who pay federal income tax, self-employment tax and Missouri’s graduated personal income tax, whose top rate the state has reduced in recent years. Multi-member LLCs taxed as partnerships file a Missouri partnership return. Missouri also lets eligible pass-through entities elect to pay tax at the entity level. LLCs electing C corporation status pay Missouri corporate income tax. Ask a tax professional which option suits you.
Hiring your first employee in Missouri
Beyond the federal steps in our first employee guide, Missouri employers generally:
- Register for state withholding with the Department of Revenue and unemployment insurance with the Division of Employment Security.
- Carry workers’ compensation insurance once they have five or more employees; construction businesses need it with even one employee.
- Withhold city earnings tax in Kansas City and St. Louis where it applies.
- Report new hires to the state.
Your Missouri LLC compliance calendar
| Deadline | Filing | Paid to |
|---|---|---|
| Ongoing | Keep your registered agent and office current | Secretary of State |
| Monthly, quarterly or yearly | Sales tax returns | Department of Revenue |
| As assigned | Employer withholding, if you have employees | Department of Revenue |
| Quarterly | Unemployment insurance reports, if you have employees | Division of Employment Security |
| City deadlines | Earnings tax returns (Kansas City, St. Louis) | City |
| Periodically | Fictitious name renewal | Secretary of State |
Example: state costs for your first two years
For a single-member LLC filing online and acting as its own registered agent:
| Year 1 | Year 2 | |
|---|---|---|
| Articles of Organization | $50 | — |
| Annual report | — | $0 |
| State formation and maintenance total | $50 | $0 |
Add a fictitious name, local business licenses, any sales tax bond and professional licenses. Use our startup cost calculator to plan.
Missouri rules for common types of business
Contractors. Missouri doesn’t license general contractors statewide. Licensing is handled by cities and counties, which often license electricians, plumbers and other trades. Check locally before taking jobs. See our home services industry profile.
Food businesses. Restaurants and food trucks are permitted by local health departments. Missouri’s cottage food rules allow some home-produced foods to be sold directly to consumers. See our cottage food business guide.
Childcare. Child care facilities are licensed by the state’s education department. See our home daycare guide.
Missouri compared with nearby states
| State | Filing fee | Recurring state report |
|---|---|---|
| Missouri | $50 online | None |
| Kansas | $160 | $50 yearly |
| Illinois | $150 | $75 yearly |
| Tennessee | $300 minimum | $300 minimum yearly, plus franchise and excise tax |
| Arkansas | Low filing fee | Yearly franchise tax |
Kansas City businesses often operate on both sides of the state line. If yours does, you may need to register in both Missouri and Kansas. See our Illinois and Tennessee guides for other neighbors.
Mistakes to avoid
- Selling taxable goods without a retail sales license, or being surprised by a bond requirement.
- Overlooking city earnings tax in Kansas City or St. Louis.
- Letting your registered agent lapse, since no annual report prompts you to update it.
- Using an unregistered or expired fictitious name.
- Mixing personal and business finances.
Frequently asked questions
Does Missouri require an annual report for LLCs? No. Missouri is one of the few states without one.
How long does it take to form a Missouri LLC? Online filings are often approved within a day or two.
What is a certificate of no tax due? A document from the Department of Revenue showing your state sales and withholding taxes are paid. Many cities and counties ask for it before issuing or renewing business licenses.
Can I be my own registered agent? Yes, with a physical Missouri address where you’re available during business hours.
Is my LLC’s information public? Your LLC’s name, registered agent and office appear in the Secretary of State’s public records.
Next steps
Read the Start a Business A–Z guide, see how to get your first 10 customers, and estimate costs with the startup cost calculator.
This guide is general information, not legal or tax advice. Fees and rules change; check the Missouri Secretary of State and Department of Revenue before you file.
Sources
- Inc Authority, LLC cost by state (2026)
- LLC University, LLC annual fees by state (2026)
- Missouri Secretary of State, Business Services
- Missouri Department of Revenue
Last reviewed October 18, 2026. Startup costs are estimates; check local prices, licensing and tax rules before you commit money.
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