Massachusetts charges $500 to file an LLC Certificate of Organization by mail or in person and $520 online or by fax. The $500 base fee is fixed by statute at M.G.L. c. 156C, § 12(d); the extra $20 is an expedite fee the Corporations Division applies automatically to fax and electronic filings, per its official fee schedule. That is more than any neighboring state charges.
The same statute sets the LLC annual report fee at $500, and every LLC must keep a resident agent in the Commonwealth under M.G.L. c. 156C, § 5(2). Add industry and municipal licensing, and ongoing costs can match or exceed the cost of forming.
Mandatory Massachusetts LLC formation costs
Every Massachusetts LLC needs the state filing fee and a resident agent; an operating agreement is not filed with the state.
Expense | Amount | Notes |
State filing fee | $500 (mail or in person) / $520 (online or fax) | Online and fax filings include a $20 expedite fee |
Resident agent | $0 (self) / $100 to $300 per year | Must be a Massachusetts resident, a domestic corporation, or a foreign corporation authorized in the state, with a street address |
Operating agreement | $0 if self-drafted; $500 to $3,500 with an attorney | Not filed with the state or the Corporations Division |
Massachusetts charges $500 for filing by mail and $520 online or by fax. Changing agents later costs $25 on paper or by fax and nothing electronically, per the Corporations Division fee page.
Optional formation costs
Beyond the $500 filing fee, the remaining formation expenses are choices rather than legal requirements.
Professional services
According to Clio's 2025 Legal Trends Report, attorneys nationally billed an average of $349 per hour in 2025, while Massachusetts attorneys averaged $318 per hour in 2024. Flat fees commonly run $500 to $1,200 for a single-member LLC with a template operating agreement and $1,500 to $3,500 for a multi-member LLC with a negotiated one.
Tax preparation for a single-member LLC's Schedule C typically runs a few hundred dollars, depending on the preparer and the complexity of the return. Online LLC formation companies charge a flat fee plus the state fee.
Additional filings
Name reservation costs $30 and holds your name for 60 days under M.G.L. c. 156C, § 4
DBA fees are set by each city or town clerk: Boston charges $65 for residents and $100 total for non-residents, valid for four years under M.G.L. c. 110, § 6
A Certificate of Legal Existence costs $12 (mail or in person) or $15 ordered electronically, and a Certificate of Good Standing costs $25 (mail or in person) or $31 ordered electronically, per the Corporations Division fee schedule
Your EIN remains free from the IRS
Professional licenses vary by industry and municipality: a Massachusetts real estate salesperson license costs $103 to renew ($142 for brokers), plus an $85 exam fee for first-time applicants
Ongoing annual costs for forming an LLC in Massachusetts
The $500 annual report is the largest recurring state cost, due on or before the anniversary of the date you filed the Certificate of Organization, per Corporations Division guidance. Under M.G.L. c. 156C, § 70, the state secretary may commence dissolution proceedings against an LLC that fails to file its annual report for two consecutive years. The LLC then has 90 days from written notice to file the missing reports before dissolution takes effect. Reinstatement after administrative dissolution requires filing every overdue $500 annual report plus a $100 reinstatement fee.
Massachusetts LLC annual report: $500, due on the anniversary of your Certificate of Organization filing
Massachusetts registered agent fees: $100 to $300 annually if you use a professional service
Local business licenses: Renewal cycles vary by municipality (Boston business certificates last four years)
Professional services: Accounting $300 to $1,600 or more depending on entity structure, legal consultation as needed
Massachusetts imposes no franchise tax on pass-through LLCs, and the Massachusetts DOR generally follows the LLC's federal tax classification, so income is taxed on the members' returns. Even so, the $500 annual report is one of the nation's highest recurring compliance costs.
Simplify Massachusetts LLC formation costs with Discern
Massachusetts LLC formation costs come down to a handful of separate payments: the $500 Certificate of Organization fee, an optional $30 name reservation, and the $500 annual report that follows every year after. Discern's Massachusetts registered agent and entity formation services handle the state filing and keep the resident agent requirement covered, so the paperwork doesn't rest on one person's calendar.
For businesses forming or maintaining LLCs in more than one state, Discern handles registered agent coverage, annual report filings, and entity formations across all 51 jurisdictions from a single platform, so a Massachusetts formation doesn't turn into a separate vendor or spreadsheet for every other state on the list.
FAQs about LLC formation costs in Massachusetts
These answers cover surprise fees, rejected filings, and how Massachusetts compares with its neighbors.
Are there any hidden fees when forming a Massachusetts LLC?
The $500 annual report surprises entrepreneurs who budget only for the initial filing, and a lapsed LLC adds a $100 reinstatement fee on top of every missed report. Industry and municipal licensing adds more.
Can I get refunds if my Massachusetts LLC filing is rejected?
The Corporations Division's online filing guidance indicates that rejected online filings are not refunded, but you can log back in, correct the submission, and resubmit without paying again.
How do Massachusetts LLC costs compare to neighboring states?
The Connecticut SOS lists $120 to form and $80 a year, the Rhode Island SOS $150 and $50 plus a separate $400 annual minimum tax, and the New Hampshire SOS currently lists about $100 by mail or $102 online for both filings. New York charges $200 to form and $9 for a biennial statement, and Vermont charges roughly $125 to $155 to form with a $35 to $45 annual report. Massachusetts' $500 formation fee and $500 annual report are higher than all five bordering states on both counts.
Updated on
2026-09-14
