Form a Business in Maine

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Everything you need to form and maintain an LLC, Corporation, S-Corp, or DBA in Maine. Filing fees, ongoing requirements, and tax treatment current for 2026 — sourced from the Maine Secretary of State and the IRS.

Maine business formation overview

If you're forming a business in Maine, the four most common entity types are the LLC (most popular for solo founders and small partnerships), the C-Corporation (used by venture-funded startups), the S-Corporation (a tax election available to LLCs and corporations meeting IRS rules), and the DBA ("doing business as", a trade-name registration for sole proprietors and existing entities). Each has its own filing fee, ongoing report cycle, and tax treatment in Maine.

The cheapest path to a registered business in Maine is the LLC at $175 for the Articles of Organization. A C-Corporation costs $145 for the Articles of Incorporation, and a DBA registration is $125. After formation you'll have ongoing obligations: an annual report ($85, annual), a registered agent with a physical Maine address, and any applicable franchise or income tax: None.

Maine at a glance (2026)

LLC filing fee$175
Corporation filing fee$145
DBA fee$125
Annual report$85 annual
Franchise taxNone

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Frequently asked questions about forming a business in Maine

How much does it cost to form an LLC in Maine?

The state filing fee is $175 to file Articles of Organization with the Maine Secretary of State. Optional add-ons (registered-agent service, expedited filing, certified copies) are extra. See our cost breakdown for the full picture.

Does Maine require an annual report?

Yes — Maine requires an annual report at $85 (annual). Missing the deadline triggers late fees and eventually administrative dissolution.

What is the franchise tax in Maine?

None Always confirm rates with the Maine Department of Revenue or your tax advisor before filing.

Do I need a registered agent in Maine?

Yes. Every LLC and Corporation registered in Maine must designate a registered agent with a physical street address in the state who can accept legal process during business hours. You can serve as your own agent, appoint a co-owner, or hire a commercial registered-agent service.

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.