How to Form an LLC in Mississippi

Learn the steps to form an LLC in Mississippi – from choosing your name to filing your Certificate of Formation. $1 + $50 state fee. Start today.

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Mississippi LLC at a glance

Filing fee: $50 (Certificate of Formation) — filed online only; Mississippi accepts no paper filings
Processing time: Same day to 1-2 business days
State agency: Mississippi Secretary of State (business.sos.ms.gov portal)
Annual report due: April 15 each year — completely free ($0) for domestic LLCs. No late fee, but non-filing leads to administrative dissolution roughly 60 days after the deadline.
State tax rate: Flat 4% income tax on pass-through income above $10,000 (phasing down to 3% by 2030, then toward elimination) and 7% statewide sales tax; no franchise tax on pass-through LLCs and no general state business license

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How to form an LLC in Mississippi

Forming an LLC in Mississippi takes 5 steps: choose and check your business name, appoint a Registered Agent with a physical Mississippi address, file a Certificate of Formation through the state’s online portal (Mississippi is online-only), draft an operating agreement, and get an Employer Identification Number (EIN) from the IRS. The state filing fee is $50.

Why form an LLC in Mississippi

Mississippi is one of the cheapest states in the country to start and keep an LLC: $50 to form, a $0 annual report, and no franchise tax on pass-through LLCs. The income tax picture keeps improving too — pass-through income above $10,000 is taxed at a flat 4% in 2026, with the rate legislated to step down to 3% by 2030 and then phase toward full elimination. An LLC gives you personal liability protection and pass-through taxation without the administrative overhead of a corporation.

The process itself is modern by design: Mississippi accepts no paper filings, so formation, annual reports, and name reservations all run through the Secretary of State’s online portal, and approvals typically come back within a day or two. There’s no general state business license either — though most cities and counties require a modest local privilege license, so check with your municipality before opening.

Step 1: Choose your LLC name

Unlike some states, Mississippi doesn’t require you to reserve your name before filing — you simply claim it when you file your Certificate of Formation. If you’re not ready to file yet, you can optionally reserve a name through the online portal. The fee is $25, and the reservation holds your name for a generous 180 days.

Your LLC name must end with “Limited Liability Company,” “LLC,” or “L.L.C.” — Mississippi accepts no other designators — and must be distinguishable from every existing and reserved name on the Secretary of State’s records; filler words like “the” or “&” don’t count as differences. Check the free Business Entity Search on the portal before you file to avoid a rejection.

Step 2: Appoint a registered agent

Every Mississippi LLC must have a registered agent — a person or entity designated to receive legal notices and government documents on behalf of the business. The agent must have a physical street address in Mississippi (a P.O. box doesn’t count) and be available during regular business hours.

You can serve as your own registered agent if you have a physical Mississippi address and can be there during business hours. Many business owners use a professional registered agent service instead — it keeps your personal address off public records and ensures someone is always available to receive documents.

Step 3: File your Certificate of Formation

The Certificate of Formation is the document that legally creates your Mississippi LLC — note the name: Mississippi doesn’t use “Articles of Organization,” which trips up people following generic guides. You file it exclusively online at business.sos.ms.gov after creating an account; there is no paper or mail option. The fee is $50, and approval typically arrives by email the same day or within 1-2 business days.

The Certificate must include your LLC’s name, its principal office address, your registered agent’s name and Mississippi street address, and the organizer’s information. Mississippi offers no paid expedited tier because none is needed — standard online processing is already near-immediate, making it one of the fastest states to form in.

Step 4: Create an operating agreement

Mississippi doesn’t require you to file an operating agreement with the state, but you should have one. It’s the internal document that defines how your LLC is managed — who owns what, how profits are distributed, and how decisions get made. Without one, Mississippi’s default LLC statutes fill in the gaps, which may not reflect what you actually want.

Your operating agreement should specify whether the LLC is member-managed or manager-managed. In a member-managed LLC, all owners share day-to-day authority. In a manager-managed LLC, a designated manager handles operations while other members retain economic rights. A written agreement is the version that holds up when disputes arise.

Step 5: Get your EIN

An Employer Identification Number (EIN) is a 9-digit federal tax ID issued by the IRS. Your Mississippi LLC needs one to open a business bank account, hire employees, and file federal taxes. Applying online at irs.gov is free and issues your EIN immediately after you complete the application.

To use the IRS online application, the responsible party must have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and the business must have its principal place of business in the United States. The IRS does not charge a fee for issuing an EIN.

Ongoing compliance in Mississippi

Mississippi LLCs file one report with the Secretary of State: an annual report due April 15 each year (the filing window opens January 1), submitted through the online portal — and for domestic LLCs it’s completely free. That makes Mississippi’s total mandatory ongoing state cost $0 per year: no report fee, no franchise tax, no annual LLC tax.

Mississippi has no general state business license, but most cities and counties require a local privilege license before you open, and if you sell taxable goods or services you’ll need to register free with the Department of Revenue through its TAP portal to collect the 7% sales tax — one of the highest state base rates in the country. The free annual report still has teeth: skip it and the state can begin administrative dissolution roughly 60 days after the missed deadline, and reinstatement takes a $50 fee plus a tax clearance letter from the Department of Revenue.

Frequently Asked Questions

The required Mississippi state fee is $50 to file the Certificate of Formation online with the Secretary of State — and after that, ongoing state costs are $0, since the domestic LLC annual report is free. Reserving your name before filing is optional at $25 for 180 days. There’s no additional state fee to get your EIN; the IRS issues EINs for free.

Yes. Mississippi allows a single person to form and own an LLC – this is called a single-member LLC. You can complete the Certificate of Formation yourself online at business.sos.ms.gov without an attorney — you’ll just need to create a portal account first, since all Mississippi filings are electronic. You’ll still need a registered agent with a physical Mississippi address, but that can be yourself if you qualify.

No. Mississippi charges a $50 Certificate of Formation fee – that’s a required state fee you can’t avoid, though it’s among the lowest anywhere, and the annual report after it is genuinely free. What you can avoid is paying extra for formation help. We handle your Mississippi LLC filing for $1; you only pay the required state fees.

Yes, but it’s free: every domestic Mississippi LLC files an annual report through the online portal between January 1 and April 15, at no charge. There’s no late fee, but don’t mistake free for optional — miss the deadline and the state can begin administrative dissolution roughly 60 days later. Getting reinstated costs $50 plus a tax clearance letter from the Department of Revenue, which takes time to obtain, so the five-minute free filing is well worth calendaring.

Yes, every Mississippi LLC is required to have a registered agent. A registered agent is a person or entity that receives legal notices and official government documents on behalf of your LLC. The agent must have a physical street address in Mississippi — not a P.O. box — and be available during regular business hours. You can serve as your own registered agent or use a professional service.

The mistakes that come up most often are hunting for a paper form that doesn’t exist — Mississippi is online-only, so the first step is creating a portal account — and skipping the free annual report because nothing is owed, which ends in administrative dissolution and a reinstatement that requires a Department of Revenue tax clearance. Others include calling the document “Articles of Organization” while following generic guides (Mississippi’s is the Certificate of Formation), assuming the local privilege license isn’t needed because there’s no state business license, using a P.O. box for the registered agent, and collecting the 7% sales tax without first registering free through TAP.

Fast — Mississippi’s online-only system typically approves formations the same day or within 1-2 business days, with confirmation by email. There’s no expedited tier because there’s nothing to expedite; standard processing is already near-immediate. The main variable is simply how quickly you set up your portal account and complete the application.

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