Massachusetts LLC cost at a glance
| Cost | Massachusetts amount |
|---|---|
| Cost to form | $500 ($520 online with the service fee) |
| Annual report | $500 |
| When it is due | Anniversary of the original filing, every year |
| State tax on the LLC | No entity tax for LLCs taxed as partnerships or disregarded entities |
| First-year state fees (minimum) | $500 |
| Yearly state fees after that (minimum) | $500 |
| Registered agent | Required. Free if you act as your own; commercial services charge a yearly fee |
| EIN from the IRS | $0 |
Fees verified October 2026 against the Massachusetts Secretary of the Commonwealth Corporations Division and other official Massachusetts sources listed at the end of this page.
How much does it cost to form an LLC in Massachusetts?
The Massachusetts Corporations Division charges $500 to file a Certificate of Organization for an LLC. Online and fax filings add a scaled service fee, $20 on a $500 order, so the online cost is $520. No other state charges more to form an LLC.
A name reservation costs $30, and an amendment to the Certificate of Organization costs $100.
Our walkthrough on how to file articles of organization in Massachusetts covers the form field by field.
How much does a Massachusetts LLC cost every year?
Every Massachusetts LLC files an annual report on or before each anniversary of its original filing, and the fee is $500. The first report is due on the first anniversary. The fee is set by statute (M.G.L. c. 156C s. 12).
The $500 annual report is the highest yearly LLC report fee in the country, ten times Vermont’s $45 report and five times New Hampshire’s $100 report.
What does a Massachusetts LLC cost over the first three years?
The table below adds up the state fees a Massachusetts LLC pays in its first three years, using the minimum amounts Massachusetts charges. The second column adds the BusinessAnywhere registered agent service, which is free for the first year and $147 a year after that.
| Year | State fees only | With a registered agent service |
|---|---|---|
| Year 1 | $500 | $500 |
| Year 2 | $500 | $647 |
| Year 3 | $500 | $647 |
| Three-year total | $1,500 | $1,794 |
Does Massachusetts charge a franchise tax or income tax on LLCs?
Massachusetts charges no entity-level tax on an LLC taxed as a partnership or a disregarded entity. An LLC taxed as a corporation pays the corporate excise: 8% of net income plus $2.60 per $1,000 of property or net worth, with a $456 minimum.
Members pay Massachusetts personal income tax on their share of profit at 5%, plus a 4% surtax on income above $1,107,750 for 2026. Short-term capital gains are taxed at 8.5%.
How much does a registered agent cost in Massachusetts?
Every Massachusetts LLC must name a registered agent with a physical street address in Massachusetts. Acting as your own agent costs nothing, but your address goes on the public record and you must be available at that address during business hours. Commercial registered agent services charge a yearly fee for the same role.
The BusinessAnywhere registered agent service is free for the first year and $147 a year after that, with every document scanned to your online dashboard the day it arrives.
Our Massachusetts registered agent guide explains the state rules in full.
If you are weighing the free option, read can I be my own registered agent first.
Does a Massachusetts LLC need an EIN, and what does it cost?
An EIN costs nothing when you apply directly with the IRS. A Massachusetts LLC needs one to hire employees, to open a business bank account and whenever it has more than one member. US residents with an SSN or ITIN apply through the IRS online EIN application and receive the number at the end of the session.
Founders outside the United States cannot use the online tool. They apply by phone, fax or post with IRS Form SS-4, and do not need an SSN to do it. The BusinessAnywhere EIN application service handles that process for $97. Our guide on how to obtain an EIN for your LLC covers both routes.
What other Massachusetts LLC fees should you budget for?
These fees apply only when you need the service. They are the Massachusetts state charges as of October 2026.
| Item | Fee | Notes |
|---|---|---|
| Name reservation | $30 | LLC name reservation. |
| Certificate of good standing | $25 | Certificate of Good Standing; a Certificate of Existence is $12 and Legal Existence with Amendments is $25. |
| Certified copy | $7 first page plus $2 each additional page | Certified documents; uncertified copies are $0.30 per page. |
| Amending the articles | $100 | Amendment to Certificate of Organization; a Restated Certificate is also $100. |
| Changing registered agent | $0 online; $25 paper or fax | Statement of Change of Resident Agent or Office: no fee if filed electronically. |
| Foreign LLC registration | $500 | Foreign LLC registration; foreign LLC annual report is also $500. |
| Reinstatement after dissolution | $100 plus all annual reports owed | An administratively dissolved LLC may apply for reinstatement at any time, filing all missing annual reports. |
An operating agreement carries no state fee in Massachusetts, and Massachusetts does not collect it, but every LLC should have one to set out ownership and decision rights. BusinessAnywhere sells an operating agreement template for $97.
What happens if you miss a Massachusetts LLC deadline?
Massachusetts sets no separate late fee for the annual report, but the Secretary can dissolve an LLC that has failed to file for two consecutive years. Dissolution follows written notice and a 90-day period to cure (M.G.L. c. 156C s. 70).
A dissolved LLC can apply for reinstatement at any time. It pays $100 plus every missed $500 annual report, so an LLC that missed two years pays $1,100 to come back.
If you intend to close the business, file formally instead of letting it lapse. Our guide on how to dissolve an LLC in Massachusetts sets out the steps.
How does Massachusetts compare with other states?
Massachusetts is the most expensive state in the country by filing fees. Its $500 formation fee is five times the national median, and its $500 annual report costs more each year than any other state’s report, though California’s $800 annual tax costs more in total each year.
| State | Formation fee | Yearly state fees (minimum) | What drives the cost |
|---|---|---|---|
| Massachusetts | $500 | $500 | Highest filing fees: $500 to form, $500 a year |
| New Hampshire LLC cost | $100 | $100 | $100 to form, $100 annual report |
| Connecticut | $120 | $80 | $80 annual report, no entity tax |
| Rhode Island LLC cost | $150 | $450 | $50 annual report plus $400 annual charge |
| Vermont LLC cost | $155 | $45 | $45 annual report, $250 minimum tax for partnerships |
| Delaware LLC cost | $110 | $400 | $400 flat annual tax due 1 June |
For all 51 jurisdictions side by side, see our full table of LLC cost by state.
How to form a Massachusetts LLC for $0 plus state fees
BusinessAnywhere files your Massachusetts LLC for $0 plus the $500 state fee. The filing comes with a free first year of registered agent service, so your first-year cost is the state fee and nothing else.
- Formation: $0 service fee plus the Massachusetts filing fee.
- Registered agent: free for the first year, then $147 a year.
- EIN application: $97, with no SSN required for non-US founders.
- Compliance reminders: every Massachusetts deadline on this page tracked in your dashboard.
- Virtual mailbox: a US street address with mail scanning, from $20 a month.
Start with our LLC formation service, or read the full guide on how to start an LLC in Massachusetts first.
Massachusetts LLC cost FAQs
How much does an LLC cost in Massachusetts?
A Massachusetts LLC costs $500 to form, or $520 online with the service fee, and $500 a year for the annual report.
Why is a Massachusetts LLC so expensive?
Massachusetts sets both the formation fee and the annual report fee at $500 by statute, the highest LLC filing fees in the country.
When is the Massachusetts LLC annual report due?
On or before each anniversary of the original filing date. The first report is due on the first anniversary.
What happens if I miss the Massachusetts annual report?
There is no separate late fee, but the Secretary can dissolve an LLC after two consecutive years of missed reports. Reinstatement costs $100 plus every missed report.
Does Massachusetts tax LLCs?
Not at the entity level for LLCs taxed as partnerships or disregarded entities. Members pay 5% state income tax, plus a 4% surtax above $1,107,750 for 2026.
How much does a Massachusetts LLC cost over three years?
At the minimum, $1,500 in state fees: $500 to form and two $500 annual reports. With a commercial registered agent from year two at $147 a year, the total is $1,794.
Sources
- Massachusetts Corporations Division, limited liability companies
- Massachusetts Corporations Division, filing fees
- Mass.gov, starting an LLC in Massachusetts
- Massachusetts General Laws, c. 156C s. 70 (administrative dissolution)
- Mass.gov, Massachusetts tax rates
Fees change. Every figure on this page was checked against the official source in October 2026. Confirm the current amount with the Massachusetts Secretary of the Commonwealth Corporations Division before you file.
