Gullia Filing
Michigan state guide - 6 lessons

How to start an LLC in Michigan

Michigan is one of the cheapest states to form and maintain an LLC in. The Articles of Organization, Form CSCL/CD-700, cost $50 through the Department of Licensing and Regulatory Affairs, and the ongoing Annual Statement is only $25, due every February 15, earlier than most states set their equivalent deadline. This guide covers naming, the resident agent, the filing itself, tax registration and the Annual Statement in the order you will need them.

Michigan LLC facts at a glance

Michigan LLC facts at a glance
Official filing agencyMichigan Department of Licensing and Regulatory Affairs, Corporations Division
Formation documentArticles of Organization (Form CSCL/CD-700)
State filing fee$50
Filing methodsOnline through the LARA Corporations Online Filing System, Mail to Lansing, In person or by fax with expedited service
Typical processing (recent)5-7 business days
Typical expedited processing24 hours for an extra $50
Registered agentRequired
Annual Statement$25, due February 15
Late penalty$10 + dissolution after 2 years
State-level business taxNo franchise tax. 6% Corporate Income Tax if C-Corp elected.
Publication requirementNone
Resident agentRequired. Must be a Michigan resident, a Michigan corporation or LLC, or a foreign corporation or LLC with a certificate of authority to transact business in Michigan, and the resident agent's address is the registered office.
Name reservation$25 to reserve a name for 6 months, filed on Form 540
First Annual Statement exemptionAn LLC formed after September 30 of a year is not required to file an Annual Statement for the following year
Expedited serviceAvailable for an additional fee on Form 272, with same-day, 24-hour, same-hour and two-hour tiers depending on cost
State individual income tax rate4.25% flat rate on Michigan taxable income for the 2025 tax year

Processing times reflect recent official guidance and change often. Check the Michigan Department of Licensing and Regulatory Affairs, Corporations Division current processing calendar before you rely on a date.

File it yourself

Michigan 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 LARA Corporations Online Filing System

The Michigan lessons

  1. 1Name your Michigan LLCRequired wording, the distinguishable name standard, and the $25 name reservation.
  2. 2Appoint your Michigan resident agentWho qualifies, the registered office requirement, and the annual statement link.
  3. 3File the Articles of OrganizationForm CSCL/CD-700, the $50 fee, what the form asks for, and expedited options.
  4. 4Get an EIN and open a bank accountThe free IRS EIN, Treasury registration, and keeping business funds separate.
  5. 5Michigan LLC taxes, licences and permitsHow pass-through income is taxed, the flat rate, sales tax and Detroit's city tax.
  6. 6File the Michigan Annual StatementThe $25 fee, the February 15 deadline, the first-year exemption, and dissolution risk.
Start lesson 1

Related Gullia Filing pages

Or let us file your Michigan LLC for you

Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization (Form CSCL/CD-700), act as your registered agent, and track your ongoing deadlines.

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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents