Business formation
Form your business in Massachusetts
Start your LLC, S-Corp, C-Corp, or Nonprofit in Massachusetts 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 Massachusetts costs $500 in state filing fees, which is among the most expensive in the country: 50 of the 51 U.S. jurisdictions charge less, and the national median is $100. A corporation files for $275 and a nonprofit for $35. Below: the fee table, what else you pay in year one, and the questions founders ask before filing here.
Massachusetts state filing fees
These are the one-time fees paid to the Massachusetts 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. | $500 |
| Corporation (C-Corp / S-Corp)Articles of Incorporation - shares, board, officers. S-Corp is a federal tax election on the same state filing. | $275 |
| NonprofitNonprofit Articles of Incorporation - mission-driven; optional 501(c)(3). | $35 |
Note: corp $275 min, share-based; LLC $520 online.
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 Massachusetts Corporations Division before filing.
What an LLC costs every year in Massachusetts
Annual Report
$500, $520 online
Each year on or before the anniversary of the date the Certificate of Organization was filed An LLC that misses annual reports for two consecutive years can be administratively dissolved. To reinstate, it files every missed report and a $100 application.
State tax on the LLC
Massachusetts has no franchise or privilege tax on an LLC taxed as a partnership or disregarded entity. A multi-member LLC with a usual place of business in Massachusetts, or more than $100 of income taxable there, files Form 3 electronically by the 15th day of the third month after year end (March 15 for calendar-year filers); no tax is paid with it, but late filing carries penalties. An LLC taxed as a corporation pays the corporate excise, which has a $456 minimum even in a loss year.
How long Massachusetts takes
The Corporations Division does not publish a standard processing time. Filing online or by fax adds a $20 fee, which the state calls an expedite fee, to the $500 certificate. The fee schedule lists no other paid rush option.
What is different about Massachusetts
- • The annual report costs $500 every year, the same as the formation fee.
- • Filing online or by fax adds $20 to both the certificate and the annual report.
- • An LLC dissolved for missing reports must file every missed annual report, at $500 each, before it can be reinstated.
Guide reviewed October 2026 against the Massachusetts Corporations Division 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 Massachusetts 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 Massachusetts. 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 Massachusetts
- How much does an LLC cost per year in Massachusetts?
- $500 for the annual report, or $520 if filed online. There is no separate state franchise tax on an LLC taxed as a partnership or disregarded entity.
- How much does it cost to form an LLC in Massachusetts?
- $500 for the Certificate of Organization by mail or in person, or $520 online or by fax.
- When is the Massachusetts LLC annual report due?
- Every year on or before the anniversary of the date the Certificate of Organization was filed.
- How much does it cost to start an LLC in Massachusetts?
- The Massachusetts state filing fee for an LLC is $500, paid once when you file the formation document. That is among the most expensive in the country: 50 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 Massachusetts?
- Yes. Every state requires an LLC or corporation to name a registered agent with a physical street address in Massachusetts 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 Massachusetts Corporations Division 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? Maine, Maryland, Michigan, Minnesota, or see filing fees in every state.
Ready to form in Massachusetts? Begin the step-by-step formation workflow.