Massachusetts LLC Cost
The minimum cost to start a Massachusetts LLC is $500 in state filing fees. Annual upkeep costs $500 per annual cycle, plus any franchise/privilege tax. Here is the full 2026 breakdown.
One-time formation costs
| Item | Cost |
|---|---|
| Articles of Organization | $500 |
| Name reservation (optional) | typically $10–$50 |
| Certified copy of Articles (optional) | typically $5–$30 |
| Expedited processing (optional) | typically $50–$1,000 depending on tier |
Annual recurring costs
| Item | Cost |
|---|---|
| Annual report | $500 per annual cycle |
| Franchise / privilege tax | None for LLCs (corporations: 8% excise on income) |
| Registered agent service (optional) | $0–$300/year |
Optional professional services
- Formation service (Bizee, Northwest, LegalZoom): $0–$299 + state fee
- Operating agreement template: $0 (DIY) to $200 (attorney-drafted)
- EIN: $0 direct from IRS — never pay a third party for this
Year-1 minimum spend
If you DIY everything: $1000 for state fees in the first year. Add federal taxes, sales tax registration, and any local licenses based on your activity.
Massachusetts-specific note
Massachusetts has the highest LLC formation and annual report fees in the country at $500 each. Domestic LLCs file the annual report on the anniversary of formation.
Frequently asked questions
What is the cheapest way to start an LLC in Massachusetts?
File the Articles of Organization yourself online with the Massachusetts SoS for $500 and act as your own registered agent.
What does it cost to keep a Massachusetts LLC active each year?
Minimum $500 for the annual report, plus any franchise tax owed: None for LLCs (corporations: 8% excise on income).
Should I form in Massachusetts or a different state?
In general, you should form in the state where you actually operate. Forming elsewhere usually requires Foreign Qualification in your home state, which means paying both.
Sources & further reading
Disclaimer: Legal information, not legal advice. For advice about your specific situation, consult a licensed attorney or CPA in your state. See our full disclaimer.