How to start an LLC in Massachusetts
Massachusetts is one of the more expensive states to form and maintain an LLC in. The Certificate of Organization filed with the Secretary of the Commonwealth costs $500, and the LLC then owes another $500 every year for its annual report, due on the anniversary of formation rather than a fixed calendar date. Neither fee is negotiable, so this guide focuses on getting the filing right the first time and building the recurring cost into your budget from day one.
Massachusetts LLC facts at a glance
| Official filing agency | Secretary of the Commonwealth of Massachusetts, Corporations Division |
|---|---|
| Formation document | Certificate of Organization |
| State filing fee | $500 |
| Filing methods | Online through the Corporations Division, Mail or in person to the Boston office |
| Typical processing (recent) | 24-36 hours (online) |
| Typical expedited processing | Not offered |
| Registered agent | Required |
| Annual Report | $500, due Anniversary date of formation |
| Late penalty | Administrative dissolution after non-filing |
| State-level business tax | No LLC franchise tax on pass-throughs. Corporate Excise Tax of 8% + $2.60/$1,000 of tangible property if C-Corp elected. |
| Publication requirement | None |
| Resident agent | Massachusetts law calls the role a resident agent. The agent must have a Massachusetts street address; a post office box is not sufficient. |
| Certificate of Organization content | Must state the federal EIN if one has already been obtained, the street address of the office, the resident agent and address, and other details set out in the statute. |
| Filing fee | $500 to file the Certificate of Organization with the Corporations Division. |
| Annual report fee and due date | $500 per year, due on the anniversary date of the LLC's formation, not a fixed calendar deadline. |
Processing times reflect recent official guidance and change often. Check the Secretary of the Commonwealth of Massachusetts, Corporations Division current processing calendar before you rely on a date.
File it yourself
Massachusetts accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.
the Secretary of the Commonwealth's online filing systemThe Massachusetts lessons
- 1Name your Massachusetts LLCDesignator wording, the distinguishable name standard, and checking the Corporations Division database.
- 2Appoint your Massachusetts resident agentWho can serve, the street address requirement, and how the appointment appears on the certificate.
- 3File the Certificate of OrganizationThe $500 fee, what the form requires, and filing routes with the Corporations Division.
- 4Get an EIN and open a bank accountThe free federal EIN, what Massachusetts banks ask for, and keeping funds separate.
- 5Massachusetts LLC taxes, licences and permitsPass-through income tax, the surtax on high earners, and where licensing sits outside the state filing.
- 6File the Massachusetts annual reportThe $500 fee, the anniversary-date deadline, and the risk of administrative dissolution.
Related Gullia Filing pages
Or let us file your Massachusetts LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Certificate of Organization, act as your registered agent, and track your ongoing deadlines.
Official sources
- Secretary of the Commonwealth of Massachusetts: Limited Liability Company Information
- Secretary of the Commonwealth of Massachusetts: LLC Certificate of Organization form
- Secretary of the Commonwealth of Massachusetts: Corporations Division Filing Fees
- 950 CMR 112.00: Limited Liability Companies (Corporations Division regulations)
- Mass.gov: Starting a limited liability company (LLC) in Massachusetts
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents