Massachusetts LLC Filing Fees and Requirements
Forming an LLC in Massachusetts costs $500 for the Certificate of Organization, plus a $500 annual report fee due each year. See all MA filing fees, requirements, and deadlines.
Bizee Editorial Staff
Editorial Team
Massachusetts LLC filing fees at a glance
Filing fee: $500 (Certificate of Organization)
Processing time: [PROCESSING_TIME] — online filing through the Corporations Online Filing System is generally faster than mail
State agency: Massachusetts Secretary of the Commonwealth, Corporations Division
Annual report due: $500, due by the anniversary date of the LLC's original filing each year
State tax rate: No state-level LLC franchise tax; LLCs are taxed based on federal classification
Massachusetts LLC filing fees and requirements
Forming an LLC in Massachusetts requires filing a Certificate of Organization with the Secretary of the Commonwealth and paying a $500 state fee. After formation, Massachusetts LLCs must file an annual report — also $500 — by the anniversary of their original filing date each year to stay in good standing.
Certificate of Organization: the formation filing
To form a Massachusetts LLC, you file a Certificate of Organization with the Secretary of the Commonwealth's Corporations Division. The state filing fee is $500, whether you file online or by mail. The $500 fee is one of the higher formation fees in the country — worth knowing before you budget.
Your Certificate of Organization must include the following:
- LLC name — must be available and include a designator like "LLC" or "L.L.C."
- Principal office address
- Name and street address of your registered agent — a P.O. box is not allowed for this address
How to file your Certificate of Organization
Massachusetts gives you 3 ways to file your Certificate of Organization. Online filing through the Secretary of the Commonwealth's Corporations Online Filing System is the fastest option. Mail and fax are also accepted.
- Online: file through the Corporations Online Filing System at the Secretary of the Commonwealth's website
- Mail: send the completed form and $500 fee to Secretary of the Commonwealth, One Ashburton Place, Room 1717, Boston, MA 02108-1512
- Fax: submit to the Corporations Division fax line with a payment voucher
Name reservation
Name reservation is optional in Massachusetts — you don't need to reserve a name before filing your Certificate of Organization. If you want to hold a name while you prepare your filing, you can file an Application of Reservation of Name with the Secretary of the Commonwealth. The fee is $30 and the reservation lasts 60 days. Check name availability first through the Massachusetts business entity search before submitting.
Annual report requirement and fee
Massachusetts LLCs must file an annual report with the Secretary of the Commonwealth every year to stay in good standing. The annual report fee is $500, due by the anniversary date of your LLC's original filing. Missing the deadline can put your LLC out of good standing with the state.
The $500 annual report fee is the same as the formation fee — that's $1,000 in state fees in your first year alone if you count both. It's one of the things Massachusetts business owners say catches them off guard.
Employer Identification Number
Every LLC needs an Employer Identification Number (EIN) — the nine-digit tax ID issued by the IRS. You'll use it to file taxes, open a business bank account, and pay employees. You can apply for an EIN at no cost directly through the IRS website, or we can get one for you as part of your formation.
Operating agreement
Massachusetts requires LLCs to have an operating agreement under state formation guidance. Even where it isn't strictly enforced at filing, having one in place protects how your business runs — it spells out ownership percentages, how decisions get made, and how profits are split. Without one, Massachusetts default LLC rules fill in the gaps, and those defaults may not match what you actually want.
Other fees and requirements
Depending on how you run your business, you may have additional fees and filings beyond the Certificate of Organization and annual report.
- Foreign LLC registration: if your LLC is formed in another state but does business in Massachusetts, you need to register as a foreign LLC with the Secretary of the Commonwealth and pay a separate registration fee
- DBA (doing business as): if your Massachusetts LLC operates under a name other than its legal LLC name, you must file a business certificate — also called a DBA — with the city or town clerk where you do business
- Business licenses and permits: depending on your industry, location, and the type of business you run, you may need state, local, or federal licenses. Fees and renewal schedules vary by license type
- Name reservation: $30 for a 60-day hold, if needed before filing
FAQ
The state filing fee to form a Massachusetts LLC is $500, paid when you file your Certificate of Organization with the Secretary of the Commonwealth. That's the base cost to get your LLC on record. After formation, you'll also owe a $500 annual report fee each year by your LLC's anniversary date.
In your first year, plan for at least $1,000 in state fees between formation and the first annual report. Additional costs — things like name reservation, business licenses, or a registered agent service — depend on your situation.
The Secretary of the Commonwealth charges $500 to file a Certificate of Organization for a new Massachusetts LLC. This fee is the same whether you file online, by mail, or by fax. The $500 fee is also what you'll pay each year for the required annual report.
Massachusetts does offer expedited processing for LLC filings through the Secretary of the Commonwealth's Corporations Division. Expedited filing typically involves an additional fee on top of the standard $500 Certificate of Organization fee. Check the Secretary of the Commonwealth's current fee schedule for the exact expedited surcharge, as these amounts can change.
Yes. Massachusetts LLCs must file an annual report with the Secretary of the Commonwealth every year. The annual report fee is $500 and it's due by the anniversary date of your LLC's original filing. Not filing on time can put your LLC out of good standing with the state.
It depends on how you file. Online filing through the Secretary of the Commonwealth's Corporations Online Filing System is generally faster than filing by mail. The Secretary of the Commonwealth's office processes filings in the order received, and current processing times can vary. Check the Corporations Division website for up-to-date turnaround estimates, or pay the expedited fee if timing is critical.
It depends on your business type, location, and industry. Some licenses come from state agencies, others from your city or town, and some from federal regulators. There's no single place to get all of them. A good starting point is the Massachusetts government's business licensing resources, and a local business attorney or accountant can help you figure out what your specific business needs.
