Business formation
Form your business in Maine
Start your LLC, S-Corp, C-Corp, or Nonprofit in Maine with a guided, step-by-step workflow tailored to your entity type - and know the state filing fee before you begin.
Forming an LLC in Maine costs $175 in state filing fees, which is among the most expensive in the country: 43 of the 51 U.S. jurisdictions charge less, and the national median is $100. A corporation files for $145 and a nonprofit for $40. Below: the fee table, what else you pay in year one, and the questions founders ask before filing here.
Maine state filing fees
These are the one-time fees paid to the Maine Secretary of State to file your formation document. They are separate from any EazeAccounts service or package fee.
| Entity type | State filing fee |
|---|---|
| LLCArticles of Organization - flexible, pass-through, simple to run. | $175 |
| Corporation (C-Corp / S-Corp)Articles of Incorporation - shares, board, officers. S-Corp is a federal tax election on the same state filing. | $145 |
| NonprofitNonprofit Articles of Incorporation - mission-driven; optional 501(c)(3). | $40 |
Estimated state filing fees, separate from EazeAccounts service fees. Some states set a minimum that can rise with authorized shares, and expedited or online filing may differ. Fees last verified May 2026; confirm the current amount with the Maine Secretary of State before filing.
What an LLC costs every year in Maine
Annual Report
$85
Between January 1 and June 1 each year, starting the year after formation A $50 late penalty applies after June 1. An LLC that does not file and pay can be administratively dissolved.
State tax on the LLC
Maine's franchise tax applies only to financial institutions, so an ordinary LLC does not pay it. An LLC taxed as a partnership does not file a Maine partnership return, but if it has Maine-source income and any nonresident member it files Form 941P-ME and withholds tax for those members, with some exemptions. An LLC taxed as a corporation pays Maine corporate income tax at 3.5 to 8.93 percent.
How long Maine takes
The Secretary of State currently lists 2 to 7 business days for corporate filings. Expedited service adds $50 for processing within 24 hours or $100 for immediate processing, and the office warns that heavy expedite volume can cause delays. The Certificate of Formation is a paper form filed by mail or in person; the online service covers annual reports.
What is different about Maine
- • The first annual report is due June 1 of the year after formation, so an LLC formed in December files about six months later.
- • The state does not mail annual report reminders; it only emails the address on file, and the office notes these emails often land in spam.
- • An LLC that stops doing business can file for a certificate of excuse ($40) and stop filing annual reports; its name stays protected for five years.
Guide reviewed October 2026 against the Maine Secretary of State and the tax authority. Confirm current figures before filing.
What else you pay in year one
- Registered agent. Free if you serve as your own agent at a Maine street address; a service charges an annual fee if you would rather keep your address off the public record.
- EIN. Free from the IRS. Anyone charging for an EIN alone is charging for the form.
- Annual report or franchise tax. Most states ask for a yearly report and some charge a fee or tax with it; the amount and deadline are set by Maine. Check the Secretary of State page before you file so the first renewal is not a surprise.
- Licences and permits. City and county rules depend on what the business does, not on the entity type.
Not sure whether an LLC or a corporation fits? The entity cost calculator compares the two over three years, and the guide to LLC vs C-Corp covers the tax and investor side.
Questions founders ask about Maine
- How much does an LLC cost per year in Maine?
- $85 for the annual report, due June 1. Filing late adds a $50 penalty. Maine has no franchise tax on ordinary LLCs.
- How much does it cost to form an LLC in Maine?
- $175 for the Certificate of Formation. Expedited service adds $50 for 24-hour processing or $100 for immediate processing.
- When is the Maine LLC annual report due?
- By June 1 every year, starting the year after the LLC is formed. Filing opens January 1.
- How much does it cost to start an LLC in Maine?
- The Maine state filing fee for an LLC is $175, paid once when you file the formation document. That is among the most expensive in the country: 43 of 51 jurisdictions charge less, and the national median is $100. Registered agent service, expedited processing and any EazeAccounts package are separate.
- Do I need a registered agent in Maine?
- Yes. Every state requires an LLC or corporation to name a registered agent with a physical street address in Maine who is available during business hours to receive legal and official mail. You can be your own agent if you live in the state, or use a service.
- What is the difference between the state fee and the EazeAccounts fee?
- The state fee goes to the Maine Secretary of State and is the same whoever files for you. The EazeAccounts formation package covers preparing and filing the documents, the EIN, the operating agreement or bylaws, and setting your books up from day one. You always see both amounts before you pay.
- Is the state filing fee refundable if my filing is rejected?
- Generally no. States keep the fee even when a filing is rejected for a name conflict or a missing detail, which is why the name check and document review happen before anything is submitted.
Next step
Comparing states? Kentucky, Louisiana, Maryland, Massachusetts, or see filing fees in every state.
Ready to form in Maine? Begin the step-by-step formation workflow.