- To form it Certificate of Organization, $500
- Every year Annual Report, $500, due on or before the anniversary date of organization
A Massachusetts LLC is formed by filing the Certificate of Organization with the Massachusetts Secretary of the Commonwealth, for $500. Keeping it costs $500 a year in state fees after that.
File with the Massachusetts Secretary of the Commonwealth
Good to know about Massachusetts
Massachusetts is the most expensive state to form and keep an LLC in: $500 to file and $500 every year for the annual report. A good standing certificate from the Corporations Division is not a tax good standing, which comes from the Department of Revenue.
Forming the LLC, step by step
-
Check that the name is free
Start from our Massachusetts business lookup or go straight to the official Massachusetts search. Search both the corporate database and the name reservation database for the proposed name. A name may not be the same as, or so similar as to be mistaken for, any existing entity or reserved name, and the Corporations Division makes the final call at filing.
The name must also say that it is an LLC, with words such as "Limited Liability Company" or "LLC". Our name availability guide covers what makes two names too close.
-
Reserve the name, if you want to hold it
Optional. If you are not ready to file, a reservation costs $30 and holds the name for 60 days, extendable once for another 60 days for $30. Source, checked 2026-10-26
-
Appoint a resident agent
Massachusetts calls it the Resident Agent.
Pick someone with a street address in Massachusetts to receive legal papers for the LLC: yourself, a person you trust, or a commercial agent. Whoever it is appears on the public record (more on registered agents).
-
File the Certificate of Organization
File the Certificate of Organization with the Massachusetts Secretary of the Commonwealth. The state fee is $500. Source, checked 2026-10-26
-
Get an EIN from the IRS, free
The IRS issues the EIN free, online, the moment it approves the application. You need it for a business bank account, payroll and most tax filings; how to get an EIN has the details.
-
Write an operating agreement
It records who owns the LLC, how profit is split, who decides and what happens when a member leaves. It stays with the company's records; the Massachusetts Secretary of the Commonwealth never sees it. Without one, Massachusetts's default LLC rules fill the gaps. See what goes in one.
-
Keep it in good standing
Annual Report: $500, every year, due LLCs: on or before the anniversary date of organization; corporations: within two and a half months after the fiscal year end. Source, checked 2026-10-26
An LLC that falls behind on these, or is left without a resident agent, can be dissolved by the state.
What a Massachusetts LLC costs
- Annual Report Source, checked 2026-10-26 $500 a year
Annual Report: due LLCs: on or before the anniversary date of organization; corporations: within two and a half months after the fiscal year end.
State fees only, as each state publishes them, checked on the date beside each line. Not legal or tax advice.
Alabama has no annual report with the Secretary of State. LLCs deal with the Department of Revenue instead, through the Business Privilege Tax. Source, checked 2026-10-26
Business Privilege Tax. Corporations and LLCs file a Business Privilege Tax return with the Alabama Department of Revenue; for tax years beginning after December 31, 2023, a business whose tax comes to $100 or less is fully exempt and does not file. Source, checked 2026-10-26
- Biennial Report Source, checked 2026-10-26 $100 every two years
Biennial Report: due January 2, in even-numbered years for entities formed in an even-numbered year and in odd-numbered years for those formed in an odd-numbered year (for-profit corporations and LLCs); a late fee applies after February 1.
Arizona LLCs do not file an annual report; only corporations do. Source, checked 2026-10-26
- Annual franchise tax (flat for LLCs) Source, checked 2026-10-26 $150 a year
Annual Franchise Tax Report: due May 1.
Annual Franchise Tax. Every corporation and LLC registered in Arkansas pays an annual franchise tax to the Secretary of State: a flat $150 for LLCs and a minimum of $150 for corporations with stock, filed with the annual franchise tax report. Source, checked 2026-10-26
- Statement of Information (Form LLC-12) Source, checked 2026-10-26 $20 every two years
- Annual LLC tax (Franchise Tax Board) Source, checked 2026-10-26 $800 a year
Statement of Information (Form LLC-12): due within 90 days of forming, then every two years.
Annual LLC tax. Every LLC organized or doing business in California pays an $800 annual tax to the Franchise Tax Board, even if it does no business, until it is cancelled. The first payment is due by the 15th day of the 4th month after you file with the Secretary of State. An LLC with more than $250,000 of California income also pays an LLC fee on a sliding scale, starting at $900. Source, checked 2026-10-26
- Periodic Report Source, checked 2026-10-26 $25 a year
Periodic Report: due By the end of the second month after the entity's periodic report month (the anniversary month); it can be filed from two months before to two months after that month without penalty.
- Annual tax, due June 1 Source, checked 2026-10-26 $400 a year
Delaware LLCs file no annual report; they pay the annual tax instead. Source, checked 2026-10-26
LLC annual tax. Every Delaware LLC pays a flat $400 annual tax by June 1, with no report to file. A late payment costs a $200 penalty plus 1.5% interest a month. The tax is owed for any year the LLC is active on the records, and it is not prorated. Source, checked 2026-10-26
- Biennial Report Source, checked 2026-10-26 $300 every two years
Biennial Report: due April 1 of the year after the entity is formed or registered, then April 1 of every second year; a $100 late fee applies to for-profit entities filing after April 1.
Unincorporated Business Franchise Tax. The District taxes the net income of unincorporated businesses at 8.25%, with a minimum tax of $250 when DC gross receipts are $1 million or less and $1,000 above that. Ask the Office of Tax and Revenue or a tax adviser whether it applies to your LLC. Source, checked 2026-10-26
- Annual Report Source, checked 2026-10-26 $138.75 a year
Annual Report: due May 1; after that a $400 late fee applies to profit corporations and LLCs, and entities that have not filed by the third Friday of September are administratively dissolved or revoked on the fourth Friday of September.
- Annual Registration Source, checked 2026-10-26 $60 a year
Annual Registration: due January 1 to April 1, starting the year after formation.
- Annual Report Source, checked 2026-10-26 $15 a year
Annual Report: due By the end of the calendar quarter in which the entity was registered: March 31, June 30, September 30 or December 31; none is due in the year of registration.
- Annual Report Source, checked 2026-10-26 $0 a year
Annual Report: due by the end of the anniversary month, starting the year after formation.
- Annual Report Source, checked 2026-10-26 $75 a year
Annual Report: due Before the first day of the entity's anniversary month (the month it was formed); it can be filed in the 60 days before.
- Business Entity Report Source, checked 2026-10-26 $20 every two years
Business Entity Report: due in the anniversary month of formation, every other year.
- Biennial Report Source, checked 2026-10-26 $30 every two years
Biennial Report: due January 1 to April 1 of odd-numbered years.
- Information Report Source, checked 2026-10-26 $90 every two years
Information Report: due April 15, in even years for LLCs formed in an even year and odd years for those formed in an odd year.
- Annual Report Source, checked 2026-10-26 $15 a year
- Limited Liability Entity Tax (minimum) Source, checked 2026-10-26 from $175 a year
Annual Report: due January 1 to June 30, starting the year after formation.
Limited Liability Entity Tax (LLET). LLCs owe the LLET to the Kentucky Department of Revenue, with a $175 minimum for businesses whose gross receipts or gross profits are $3 million or less. Source, checked 2026-10-26
- Annual Report and Business Personal Property Return (Form 1) Source, checked 2026-10-26 $300 a year
Annual Report and Business Personal Property Return (Form 1): due April 15, or June 15 with an approved 60-day extension.
- Annual Report Source, checked 2026-10-26 $500 a year
Annual Report: due LLCs: on or before the anniversary date of organization; corporations: within two and a half months after the fiscal year end.
- Annual Statement Source, checked 2026-10-26 $25 a year
Annual Statement: due February 15, starting the year after formation (none the first February 15 if formed after September 30).
- Annual Renewal Source, checked 2026-10-26 $0 a year
Annual Renewal: due once each calendar year, by December 31, starting the year after formation.
- Biennial Report Source, checked 2026-10-26 $25 every two years
Biennial Report: due January 1 to April 1 of odd-numbered years.
- Annual List of Managers or Managing Members Source, checked 2026-10-26 $150 a year
- State business license renewal Source, checked 2026-10-26 $200 a year
Annual List of Managers or Managing Members: due by the last day of the anniversary month of formation.
State Business License. Every Nevada LLC must hold a state business license, renewed each year with the annual list for $200. Source, checked 2026-10-26
- Annual Report Source, checked 2026-10-26 $75 a year
Annual Report: due during the anniversary month of formation or authorization, filed online.
We could not confirm on an official New Mexico source whether LLCs file a yearly report, so this page shows no yearly figure. Ask the Secretary of State's Business Services Division (505-827-3600) before you rely on it.
- Biennial Statement Source, checked 2026-10-26 $9 every two years
Biennial Statement: due during the calendar month in which the original formation document was filed.
- Annual Report Source, checked 2026-10-26 $200 a year
Annual Report: due April 15, starting the year after formation.
- Annual Report Source, checked 2026-10-26 $50 a year
Annual Report: due November 15, starting the year after formation.
Ohio requires no annual report from LLCs. Source, checked 2026-10-26
Commercial Activity Tax (CAT). Ohio's Commercial Activity Tax is 0.26% of Ohio taxable gross receipts, and for tax years 2025 and later only businesses with more than $6 million a year in those receipts owe it. Source, checked 2026-10-26
- Annual Certificate Source, checked 2026-10-26 $25 a year
Annual Certificate: due on the anniversary of formation, with a 60 day grace period.
- Annual Report (renewal) Source, checked 2026-10-26 $100 a year
Annual Report (renewal): due by the anniversary of registration; notices go out about 45 days before.
Corporate Activity Tax (CAT). Oregon's Corporate Activity Tax reaches LLCs too, but only at scale: businesses register once their Oregon commercial activity reaches $750,000 a year, and the tax is $250 plus 0.57% of taxable activity above $1 million. Source, checked 2026-10-26
- Annual Report (Form 632) Source, checked 2026-10-26 $50 a year
- Minimum annual tax (Division of Taxation) Source, checked 2026-10-26 from $400 a year
Annual Report (Form 632): due February 1 to May 1, starting the year after registration.
Minimum annual tax. Every Rhode Island LLC owes a minimum annual tax of $400 to the Division of Taxation, whether or not it does business or makes a profit, and it is not prorated. Source, checked 2026-10-26
An LLC not taxed as a corporation is not subject to South Carolina's corporate annual report or license fee, which the Department of Revenue collects from corporations. Source, checked 2026-10-26
- Annual Report Source, checked 2026-10-26 $55 a year
Annual Report: due in the anniversary month of formation (from January 1, 2027 an LLC may instead choose January 31 on its formation document).
- Annual Report Source, checked 2026-10-26 from $300 a year
- Franchise tax (minimum) Source, checked 2026-10-26 from $100 a year
Annual Report: due by the first day of the fourth month after the fiscal year ends (April 1 for a December year end).
Franchise and Excise Tax. Tennessee LLCs pay a franchise tax based on net worth, with a $100 minimum owed even by inactive entities, plus an excise tax on net earnings, both to the Department of Revenue. Source, checked 2026-10-26
- Public Information Report, with the franchise tax report to the Comptroller Source, checked 2026-10-26 $0 a year
Public Information Report, with the franchise tax report to the Comptroller: due May 15.
Texas Franchise Tax. A privilege tax collected by the Comptroller on each taxable entity formed in or doing business in Texas; for report years 2026 and 2027 entities with total revenue at or below $2,650,000 owe no tax, and the rate is 0.375% for retail or wholesale and 0.75% for other businesses. Source, checked 2026-10-26
- Annual Report Source, checked 2026-10-26 $45 a year
Annual Report: due within three months after the end of the LLC's fiscal year.
Business entity income tax minimum. Most pass-through entities, such as LLCs taxed as partnerships, file a Business Income Tax Return with the Department of Taxes and generally owe a minimum tax of $250. Source, checked 2026-10-26
- Annual Registration Fee Source, checked 2026-10-26 $50 a year
Annual Registration Fee: due by the last day of the month in which the LLC was formed.
- Annual Report Source, checked 2026-10-26 $70 a year
Annual Report: due by the last day of the month you formed; it can be filed up to 180 days early.
Business and Occupation (B&O) tax. Washington has no income tax on LLCs, but it levies the B&O tax on the gross receipts of businesses with substantial nexus in the state, rather than on net income. Source, checked 2026-10-26
- Annual Report Source, checked 2026-10-26 $25 a year
Annual Report: due during the calendar quarter of the anniversary of registration, each year after the first.
- Annual Report and license tax Source, checked 2026-10-26 from $60 a year
Annual Report and license tax: due by the first day of the anniversary month; it can be filed up to 120 days early.
These are the state's fees. A commercial agent and local licenses, if you need them, are extra.
After filing, the LLC shows up in the Massachusetts business lookup with its status and agent. The bank account and local licenses come next; how to start an LLC covers them.
General information, not legal or tax advice. Facts checked 2026-10-26 against the official sources linked above; confirm with the state or the IRS before you file. How we check our facts · Report an error