Connecticut Business Filing Deadlines & Ongoing Requirements
Connecticut ongoing requirements
Recurring filings
- (LLCs): every year by March 31; fee $80.
- (corporations and nonprofits): every year around the formation anniversary; fee $150.
- State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.
Tax registration
- Register for state taxes with Connecticut Department of Revenue Services. Official page
- Business-level tax: Corporation Business Tax; optional Pass-Through Entity Tax.
- Sales tax: get a Sales and use tax permit from Connecticut Department of Revenue Services before you sell taxable goods. Official page
- Remote sellers must register once sales into the state pass $100,000 a year.
- There are no local sales taxes.
- If you have employees, withhold Connecticut income tax from wages and register for withholding. Official page
Hiring
- Register for unemployment insurance with Connecticut Department of Labor. The 2026 taxable wage base is $27,000 per employee; experience-rated rates run from 0.1% to 10%. Official page
- New employers start at 1.9%.
- Workers' compensation through Connecticut Workers' Compensation Commission and private insurers. Required when: 1 employee
- CT Paid Leave contributions (Connecticut Paid Leave Authority). Applies from 1 employee.
- Paid sick leave is required statewide from 25 employees.
- Post the required labor notices at your workplace. Official page
Formation
- Form your LLC or corporation with Connecticut Secretary of the State. Official page
- A trade name (DBA) is registered with the Town clerk.
- Registered entities also file assumed names locally, not with the state.
Agencies
- Business filings and annual reports: Connecticut Secretary of the State. Official page
- Taxes: Connecticut Department of Revenue Services. Official page
- Unemployment insurance and labor rules: Connecticut Department of Labor. Official page
- Workers' compensation: Connecticut Workers' Compensation Commission.
- Contractor licensing: Connecticut Department of Consumer Protection (home improvement contractor registration).
- Real estate licensing: Connecticut Department of Consumer Protection.
- Alcohol licensing: Connecticut DCP Liquor Control Division.
- Child care licensing: Connecticut Office of Early Childhood.
- Health facility licensing: Connecticut Department of Public Health.
Exceptions to watch
- Town zoning/occupancy approvals (Town clerk / zoning office): Connecticut has no general local business license; trade names are registered with the town clerk.
- Cannabis: adult-use licensing, regulated by Connecticut Department of Consumer Protection.
Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.
Cities and counties in Connecticut
Choose a city to see its full list.