To start an LLC in Mississippi, you file a certificate of formation online with the Secretary of State for $50 after choosing a compliant name and naming a registered agent with a Mississippi street address. The filing portal handles the whole process in one session, and approved filings come back quickly by email. What follows is each step in order, plus the tax and annual-report obligations that begin the day your LLC exists.
Pick a Compliant Name
Your LLC’s name has to include “Limited Liability Company,” “L.L.C.,” or “LLC,” and it must be distinguishable from every other business entity already on file with the Secretary of State, including corporations, limited partnerships, and other LLCs.1Justia. Mississippi Code 79-29-109 – Name Check availability for free with the Secretary of State’s online business search before you commit.
Some words are off-limits without special authorization: “bank,” “banking,” “trust,” “trust company,” “insurance,” “corporation,” “incorporated,” and abbreviations of those.1Justia. Mississippi Code 79-29-109 – Name If you have a legitimate reason to use one, authorization requires written consent from an existing entity with a similar name or a court order establishing your right to use it. The Secretary of State will reject any certificate that uses a restricted word without that backup.
Appoint a Registered Agent
Every Mississippi LLC needs a registered agent with a physical street address in the state. This is the person or company that accepts legal papers on the LLC’s behalf, including lawsuits, government notices, and official correspondence. A P.O. box will not work, because the agent has to be physically available during business hours to accept hand-delivered service of process.
On the certificate of formation you list the agent’s name, street address, and email address.2Justia. Mississippi Code 79-35-5 – Appointment of Registered Agent You can name yourself, another member, or a commercial service. Many owners hire a commercial agent to keep a home address off the public record and to guarantee someone is there during business hours.
File the Certificate of Formation
The certificate of formation is the document that legally creates the LLC. Mississippi law requires only three pieces of information: the LLC’s name, the registered agent details, and a dissolution date if you want the LLC to terminate automatically on a set day (most people skip this).3Justia. Mississippi Code 79-29-201 – Certificate of Formation
The online portal asks for a bit more. You will need a six-digit NAICS code that matches your business activity (the portal has a search tool built in), and you will choose whether the LLC is member-managed or manager-managed. You also enter a valid email for automated updates.4Mississippi Secretary of State. Business Services FAQs Create a portal login before you start.
The filing fee is $50, paid by credit card or electronic check at submission.5Sos.ms.gov. Business Documents Filing Fees The system issues a receipt on the spot, and the Secretary of State’s office typically processes online filings quickly. Approval comes by email with your stamped certificate attached.
Write an Operating Agreement
An operating agreement is the LLC’s internal rulebook. It spells out ownership percentages, voting rights, how profits and losses split, and the procedures for adding members or winding the company down. You do not file it with anyone, but having one keeps disputes from turning expensive.
Mississippi law defines operating agreements broadly, recognizing written, oral, and even implied ones. Every member and manager is bound by the agreement whether they signed it or not, and a single-member LLC’s agreement is enforceable despite having only one party.6Mississippi Secretary of State. Revised Mississippi Limited Liability Company Act Put yours in writing anyway. Courts enforce a written agreement far more predictably than one that exists only in the memories of the people involved.
At a minimum, cover how profits and losses are allocated, what happens when a member leaves, who can sign contracts or take on debt, and what triggers dissolution. If you leave any of that unaddressed, Mississippi’s default statutory rules fill the gap, and those defaults may not match what you would have chosen.
Get an EIN From the IRS
An Employer Identification Number is a nine-digit federal tax ID. You need one to open a business bank account, file federal taxes, and hire employees. Applying is free through the IRS EIN Assistant online, and you can do it immediately after your LLC is approved.7U.S. Small Business Administration. Get Federal and State Tax ID Numbers The application takes the LLC’s legal name and the Social Security Number of a responsible party, and the EIN issues at the end of the session.
Register for Mississippi Taxes
Once the LLC exists, several state taxes may apply depending on what the business does and how it’s structured.
Income Tax
Mississippi follows the federal treatment. An LLC taxed as a partnership federally files as a pass-through entity with the Mississippi Department of Revenue; one that has elected corporate taxation files a corporate return.8Mississippi Department of Revenue. Business Tax Frequently Asked Questions Pass-through returns are due the 15th day of the third month after the tax year ends (March 15 for calendar-year filers). Corporate returns are due the 15th day of the fourth month (April 15). For LLCs taxed as corporations, the 2026 rate is 5%.
Franchise Tax
Mississippi also imposes a franchise tax on LLCs. For tax years beginning on or after January 1, 2026, the rate is $0.50 per $1,000 of capital employed in the state, applied only to amounts above $100,000. The minimum franchise tax is $25.8Mississippi Department of Revenue. Business Tax Frequently Asked Questions
Sales Tax
If the LLC sells taxable goods or services at retail in Mississippi, register for a sales tax permit through the Department of Revenue’s online portal (TAP). Out-of-state LLCs with a physical presence or sales representatives in the state also have to register.9Mississippi Department of Revenue. Registration Information for Sales and Use Tax Applicants After registering online, allow about two weeks for the permit and filing instructions to arrive by mail.
File the Annual Report
Every Mississippi LLC files an annual report with the Secretary of State. It can be filed any time on or after January 1 and is due by April 15. Filing is online and costs nothing.10Mississippi Secretary of State. Annual Reports
Do not skip it. If you fail to file, the Secretary of State sends a written notice identifying the deficiency, and you have 60 days to fix the problem. Miss that window and the Secretary of State administratively dissolves the LLC.11Justia. Mississippi Code 79-29-823 – Procedure for Administrative Dissolution Administrative dissolution strips the LLC of its legal standing in Mississippi, which means you lose the liability protection the LLC was supposed to be providing. Since the report is free, this is one of the easier items to stay on top of.
Licensed Professions Use a PLLC Instead
If your business provides a service that requires a Mississippi license, you may need a Professional LLC rather than a standard LLC. The PLLC rules apply to professions including certified public accountants, dentists, architects, veterinarians, physicians, surgeons, and attorneys, and more broadly to any service that only a state-licensed person can legally perform.6Mississippi Secretary of State. Revised Mississippi Limited Liability Company Act
A PLLC follows the same basic steps with a few extra requirements:
- The certificate of formation must state that the entity is a professional limited liability company and identify the professional service it will render.
- The name must use “Professional Limited Liability Company,” “P.L.L.C.,” or “PLLC” in place of the standard “LLC” designator, and it must comply with any naming rules from the licensing authority for the profession.
- Only individuals legally authorized to perform the specified service can be members.
The PLLC statute does not force licensed professionals into this structure. You can practice as a sole proprietor or through another entity type unless a separate Mississippi law specific to your profession requires the PLLC form.6Mississippi Secretary of State. Revised Mississippi Limited Liability Company Act