Forming an LLC in Massachusetts costs $500 to file with the state. Ongoing, you file: Annual report ($500), anniversary date. The most expensive filing-plus-report combination in the country ($500 each).
Massachusetts LLC at a glance
| State filing fee | $500 |
| Processing time | ~1 week; expedited available |
| Annual/biennial report | Annual report ($500), anniversary date |
| Franchise / annual tax | None |
| State income tax | Yes |
| State sales tax | 6.25% |
| Sales-tax economic nexus | $100,000 |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Not available (ownership is on record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the Massachusetts Secretary of State and tax authority before filing.
Does Massachusetts fit your situation?
Massachusetts puts ownership on the public record, so it is not the choice if you need anonymity. It levies a state income tax. The most expensive filing-plus-report combination in the country ($500 each).
If you do not live or operate in Massachusetts, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in Massachusetts
- Check name availability and appoint a Massachusetts registered agent.
- File the Articles of Organization ($500) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Put the report on a calendar: Annual report ($500), anniversary date.
Generate your Massachusetts deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in Massachusetts?
The state filing fee is $500. Ongoing you file annual report ($500), anniversary date. There is no separate franchise tax.
Does Massachusetts require an annual report?
Yes: Annual report ($500), anniversary date.
Is Massachusetts a good state for a non-resident LLC?
The most expensive filing-plus-report combination in the country ($500 each). Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.