Key Takeaways
- Mississippi recognizes the PLLC as a distinct entity type for licensed professionals (Revised Mississippi LLC Act, Title 79, Chapter 29, Article 9 (Miss. Code Ann. §§79-29-901 through 79-29-933))
- Mississippi does not require licensing board pre-approval as a condition of filing
- Filing fee: $50 (some sources cite a slightly higher total closer to $54 — confirm the exact current total on the Secretary of State's online portal)
- Not independently confirmed as either broadly permitted or broadly prohibited across all professions. The architecture-specific rule suggests at least architect-and-engineer combination is permitted for that pairing, but combining unrelated professions (e.g., law and medicine) under one PLLC hasn't been confirmed and shouldn't be assumed without checking both licensing boards.
- LLC Attorney does not form PLLCs or other professional entities — this guide is educational; where your profession permits a standard LLC or corporation, LLC Attorney can form that
If you're a licensed professional in Mississippi — an architect, engineer, attorney, physician, or similar occupation — state law generally requires you to form a Professional LLC (PLLC) instead of a standard LLC, with ownership restricted to people licensed for the service you provide.
This guide covers exactly how to form a Mississippi PLLC in 2026 — which professions need one, why licensing board involvement varies by profession, the roughly $50 filing cost, and Mississippi's ongoing personal income tax phase-out.
What Is a Mississippi PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
Yes. Mississippi recognizes the PLLC as a distinct entity type for licensed professionals (Revised Mississippi LLC Act, Title 79, Chapter 29, Article 9 (Miss. Code Ann. §§79-29-901 through 79-29-933)).
Who Needs a PLLC in Mississippi?
Any profession requiring a Mississippi license as a condition of rendering the service falls under Article 9's PLLC framework — confirmed specifically for architects and engineers under §79-29-901 et seq., with the general statute's language applying broadly to accountants, attorneys, chiropractors, dentists, physicians and surgeons, optometrists, podiatrists, psychologists, veterinarians, and other Mississippi-licensed professions.
Article 9's broad statutory language applies to any licensed professional service, but the licensing-board-level ownership rules that have been specifically confirmed (architecture and engineering) may not extend identically to every profession — check your own board's administrative rules before assuming a standard LLC is or isn't available to you.
Do I Need Licensing Board Approval First?
Board involvement varies by profession rather than acting as a single, uniform statewide gate. A law-practice PLLC requires Mississippi Bar Association approval or certification tied to the filing, while a physician-owned PLLC generally does not require Medical Board pre-approval and can be filed directly with the Secretary of State. The professional election itself is made through the Certificate of Formation, either at formation or later by amendment under §79-29-903.
Because board involvement isn't uniform, confirm with your specific licensing board whether any certification needs to happen before or after the Secretary of State accepts your Certificate of Formation — for professions like law, build in extra time for Bar-level sign-off; for others, like medicine, the state filing itself may be the only real gate.
How to Form a Mississippi PLLC
- Filing agency: Mississippi Secretary of State, Business Services
- Form: Certificate of Formation
- Filing fee: $50 (some sources cite a slightly higher total closer to $54 — confirm the exact current total on the Secretary of State's online portal)
- Processing time: About 1-2 business days for standard online processing
- Expedited option: Same-day expedited processing for an additional $60
- Name requirement: Must contain "professional limited liability company" or the abbreviation "P.L.L.C." or "PLLC" if the LLC renders a service requiring a Mississippi professional license
Who Can Own a Mississippi PLLC?
Only individuals licensed to render the specific professional service named in the Certificate of Formation may hold a membership interest or serve as a manager; the PLLC's stated purpose is limited to that one professional service. This same-license-family model is confirmed for architecture ("no person shall be entitled to hold a membership interest in or be a manager... other than licensed architects and engineers") and is expected to extend across other professions by analogous administrative rule.
Not independently confirmed as either broadly permitted or broadly prohibited across all professions. The architecture-specific rule suggests at least architect-and-engineer combination is permitted for that pairing, but combining unrelated professions (e.g., law and medicine) under one PLLC hasn't been confirmed and shouldn't be assumed without checking both licensing boards.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
A Mississippi PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity wrapper.
No statutory malpractice-insurance requirement was confirmed under Article 9 itself. Individual licensing boards may separately require coverage as a condition of maintaining a license — confirm directly with your board rather than assuming the PLLC filing satisfies any insurance obligation.
How Is a Mississippi PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Mississippi's personal income tax is currently flat, in the 4.3%-4.4% range for 2026, under the ongoing "Build-Up Mississippi Act" phase-out schedule — the rate is scheduled to keep dropping year over year, heading toward 3% by 2030 and eventually to zero, making this a notable current-events point for anyone comparing Mississippi to no-income-tax states.
Mississippi requires an Annual Report be filed with the Secretary of State to keep the PLLC in good standing; there's no franchise-tax-style entity fee tied specifically to PLLC status beyond the standard LLC compliance obligations.
Mississippi's personal income tax rate is in the middle of a multi-year statutory decline toward zero by 2030 — worth flagging to clients as a genuinely current, still-changing figure rather than a fixed rate.
How to Set Up Your Mississippi PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Any profession requiring a Mississippi license as a condition of rendering the service falls under Article 9's PLLC framework — confirmed specifically for architects and engineers under §79-29-901 et seq., with the general statute's language applying broadly to accountants, attorneys, chiropractors, dentists, physicians and surgeons, optometrists, podiatrists, psychologists, veterinarians, and other Mississippi-licensed professions.
Step 2 — Get licensing board sign-off if required.
Board involvement varies by profession rather than acting as a single, uniform statewide gate. A law-practice PLLC requires Mississippi Bar Association approval or certification tied to the filing, while a physician-owned PLLC generally does not require Medical Board pre-approval and can be filed directly with the Secretary of State. The professional election itself is made through the Certificate of Formation, either at formation or later by amendment under §79-29-903. Because board involvement isn't uniform, confirm with your specific licensing board whether any certification needs to happen before or after the Secretary of State accepts your Certificate of Formation — for professions like law, build in extra time for Bar-level sign-off; for others, like medicine, the state filing itself may be the only real gate.
Step 3 — File your formation documents.
File the Certificate of Formation with Mississippi Secretary of State, Business Services, $50 (some sources cite a slightly higher total closer to $54 — confirm the exact current total on the Secretary of State's online portal).
Step 4 — Appoint a registered agent.
Mississippi calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
Only individuals licensed to render the specific professional service named in the Certificate of Formation may hold a membership interest or serve as a manager; the PLLC's stated purpose is limited to that one professional service. This same-license-family model is confirmed for architecture ("no person shall be entitled to hold a membership interest in or be a manager... other than licensed architects and engineers") and is expected to extend across other professions by analogous administrative rule.
Step 6 — Address malpractice insurance requirements.
No statutory malpractice-insurance requirement was confirmed under Article 9 itself. Individual licensing boards may separately require coverage as a condition of maintaining a license — confirm directly with your board rather than assuming the PLLC filing satisfies any insurance obligation.
Step 7 — Handle ongoing state compliance.
Mississippi requires an Annual Report be filed with the Secretary of State to keep the PLLC in good standing; there's no franchise-tax-style entity fee tied specifically to PLLC status beyond the standard LLC compliance obligations. Mississippi's personal income tax is currently flat, in the 4.3%-4.4% range for 2026, under the ongoing "Build-Up Mississippi Act" phase-out schedule — the rate is scheduled to keep dropping year over year, heading toward 3% by 2030 and eventually to zero, making this a notable current-events point for anyone comparing Mississippi to no-income-tax states.
Step 8 — Watch for Mississippi-specific PLLC traps.
The most common Mississippi-specific mistake is assuming licensing-board involvement works the same way across every profession — it doesn't. Law practices face real Bar Association certification steps that medical or accounting practices generally don't, so confirm your specific board's process rather than assuming a one-size-fits-all timeline.
Where LLC Attorney Fits In
LLC Attorney doesn't form Mississippi PLLCs or other professional entities, and the filing steps above are for you or your attorney to complete. What we can do:
- Form a standard Mississippi LLC or corporation the same day where your profession permits one.
- Handle S-corp elections.
- Serve as your Registered Agent (registered agent).
- Connect you with flat-fee attorney consultations (no retainer) for licensing and ownership questions before you file.
When Should You Talk to an Attorney About Your Mississippi PLLC?
Talk to an attorney before forming your Mississippi PLLC if you're a lawyer navigating Bar Association certification requirements, if you're combining more than one licensed profession under a single PLLC, or if you're unsure whether your profession's board treats the PLLC election as a formation-time or amendment-time step.
How LLC Attorney Can Help Mississippi Professionals
LLC Attorney doesn't form professional entities like PLLCs. This guide exists so professionals get the Mississippi rules right — here's what we do offer.
- Standard LLC or corporation formation in Mississippi, where your profession permits one — no markup on state fees.
- S-corp election handling when that fits your tax situation.
- Registered agent (Registered Agent) service in Mississippi.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Need Help Starting Your Mississippi Business?
LLC Attorney doesn't form professional entities like PLLCs; if your profession allows a standard LLC or corporation in Mississippi, we can form it and serve as your registered agent; if you're unsure which entity your license requires, a flat-fee attorney consultation can settle it before you file. See our full pricing for all service tiers.
Frequently Asked Questions
Yes. Mississippi recognizes the PLLC as a distinct entity type for licensed professionals under Article 9 of the Revised Mississippi LLC Act (Miss. Code Ann. §§79-29-901 through 79-29-933).
Any Mississippi-licensed profession can fall under the PLLC framework, confirmed specifically for architects and engineers, and understood to apply broadly to accountants, attorneys, chiropractors, dentists, physicians and surgeons, optometrists, podiatrists, psychologists, and veterinarians.
It depends on the profession. A law-practice PLLC requires Mississippi Bar Association certification tied to the filing, while a physician-owned PLLC generally doesn't require Medical Board pre-approval and can be filed directly with the Secretary of State.
The Mississippi PLLC Certificate of Formation costs $50 (confirm the exact current total, as some sources cite closer to $54), with same-day expedited processing available for an additional $60.
Only individuals licensed to render the specific professional service named in the Certificate of Formation may hold a membership interest — non-licensed individuals cannot be members or managers.
It's confirmed for at least the architect-and-engineer pairing, but combining unrelated professions under one Mississippi PLLC isn't broadly confirmed and needs case-by-case verification with both licensing boards involved.
A Mississippi PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability always follows the individual professional.
Mississippi's Article 9 doesn't impose a blanket malpractice-insurance mandate tied to PLLC formation itself, though your specific licensing board may separately require coverage as a condition of maintaining your license.
No. LLC Attorney does not form PLLCs, professional corporations, or other license-restricted professional entities in Mississippi or anywhere else. We form standard LLCs and corporations (including S-corp elections), provide registered agent service, and offer flat-fee attorney consultations if you need help confirming which entity your license allows.