The base certificate filing fee is $500. The official schedule adds $20 expedited service to an electronic or fax filing with a $500 subtotal, bringing that filing to $520.
Official sourceWhat does Massachusetts charge to form and maintain an LLC?
| Formation document and method | File a Certificate of Organization with the Secretary of the Commonwealth Corporations Division online or by paper. Include the Massachusetts records office, resident agent consent and the required manager or authorized signer information. |
|---|---|
| Formation charges | The base certificate filing fee is $500. The official schedule adds $20 expedited service to an electronic or fax filing with a $500 subtotal, bringing that filing to $520. |
| Recurring filing | File a $500 annual report. A $500 electronic or fax report filing carries the same $20 expedited-service charge under the fee schedule. |
| First and later due dates | The first annual report is due on or before the first anniversary of the original certificate filing. Later reports are due on or before that anniversary each year. |
| Registered agent and office | Maintain a Massachusetts resident agent and office. The agent can be a resident individual, a domestic corporation or a foreign corporation authorized in Massachusetts, with a Massachusetts street office. The certificate needs the agent consent. It also needs the Massachusetts street address where LLC records will be maintained. |
| Taxes and other costs | The $500 report is not the business tax bill. Massachusetts follows federal LLC tax classification. An LLC taxed as a corporation can owe corporate excise, including the $456 minimum where applicable. A partnership or disregarded LLC has different filing rules. Sales tax, payroll, permits and agent service costs are separate. |
When does the first Massachusetts LLC report fall due?
The first annual report is due on or before the first anniversary of the original certificate filing. Later reports are due on or before that anniversary each year.
File a $500 annual report. A $500 electronic or fax report filing carries the same $20 expedited-service charge under the fee schedule.
Who can be the Massachusetts registered agent?
Maintain a Massachusetts resident agent and office. The agent can be a resident individual, a domestic corporation or a foreign corporation authorized in Massachusetts, with a Massachusetts street office. The certificate needs the agent consent. It also needs the Massachusetts street address where LLC records will be maintained.
What comes after the LLC filing?
Keep the accepted certificate and operating agreement. Get an EIN when needed and register applicable accounts in MassTaxConnect. Check tax classification before budgeting corporate excise. Keep the Massachusetts records office and agent information current and calendar the annual anniversary report.
Use the EIN guide for founders without an SSN if it fits your situation. An EIN does not replace state tax registration.
Which costs are outside the state filing fees?
The $500 report is not the business tax bill. Massachusetts follows federal LLC tax classification. An LLC taxed as a corporation can owe corporate excise, including the $456 minimum where applicable. A partnership or disregarded LLC has different filing rules. Sales tax, payroll, permits and agent service costs are separate.
Compare the known state charges in the calculator and the 50-state and DC fee table. If the business works elsewhere, review when another state can require registration before choosing a formation state.
Which official sources support these figures?
- LLC formation and annual report guidance - reviewed October 1, 2026
- Corporations Division fee schedule - reviewed October 1, 2026
- Resident office and agent statute - reviewed October 1, 2026
- DOR LLC tax classification - reviewed October 1, 2026
- Corporate excise minimum in Form 355 instructions - reviewed October 1, 2026
- Current LLC resident agent and office rules - reviewed October 1, 2026
Frequently Asked Questions
Why can a Massachusetts online LLC filing cost $520?
The base filing is $500. The official schedule adds $20 expedited service for an electronic or fax filing with a $500 subtotal.
When is the Massachusetts annual report due?
On or before the anniversary of the original certificate filing, beginning with the first anniversary.
Does every Massachusetts LLC owe $456 corporate excise?
No. Corporate excise depends on tax classification and applicable rules. Do not add a corporate minimum to every LLC regardless of classification.
Can the records office be outside Massachusetts?
The certificate requires a Massachusetts street address where LLC records will be maintained.
Is the $500 annual report the same as a tax return?
No. It is a Corporations Division filing. Tax returns and tax payments are separate obligations.
Official sources reviewed October 1, 2026. This guide covers an ordinary domestic LLC, not a personal legal or tax ruling. Government charges can change.