How to form an LLC in Massachusetts

In Massachusetts, the recurring column is built from one scheduled charge: the Annual report, $500 per year. It counts $500 in the one-year view and $2,500 across five years, one payment for each year the cycle runs. If the amount or the cycle changes, every total on this page moves with it, which is why the checked record and its verification date are printed next to the figures.

How to read the recurring fee

Massachusetts calls this charge the annual report. That name is the filing you calendar, pay, and confirm, and it is not interchangeable with an annual report, statement of information, or entity tax in another state. The annual report is due on or before the anniversary date of the filing of the LLC's original certificate of organization. The office named in the checked record is Secretary of the Commonwealth, Corporations Division; confirm the exact form name there before the first deadline, because paying the right amount on the wrong filing does not keep an LLC in good standing. Budget $500 on the yearly cycle shown above, and keep the state confirmation with the formation records.

Formation checklist

The steps below follow the Massachusetts record on this page: formation through Secretary of the Commonwealth, Corporations Division, the charge named Annual report, and the due rule checked on 2026-10-04.

1. Choose the legal name. Search the entity records held by Secretary of the Commonwealth, Corporations Division and check the Massachusetts name rules before printing cards, signing a lease, or opening accounts.
2. Choose the registered agent. The agent needs a qualified Massachusetts address and must be available to receive official papers. Decide whether that will be you, another eligible person, or a paid service.
3. File the formation document. Submit the form through Secretary of the Commonwealth, Corporations Division and pay certificate of organization, $500.
4. Write the operating agreement. Record owners, contributions, authority, money rules, and exit terms. Keep it with company records even if the state does not collect it.
5. Get tax and bank accounts in order. Apply for an EIN when required, open business banking, and separate personal money from company money from day one.
6. Calendar the recurring charge. The annual report is due on or before the anniversary date of the filing of the LLC's original certificate of organization. Add a reminder well before the deadline and save the state confirmation after each filing.

What the state total does not include

The five-year figure on this page is a state formation and recurring-fee total. It does not include income tax, franchise tax beyond a charge explicitly named in the source record, sales tax, payroll tax, local business licenses, industry permits, insurance, bookkeeping, or professional fees.

If the business will operate in another state, price foreign registration there as well. A formation in Massachusetts does not remove duties where employees, property, or sales activity create a second registration obligation.

Before you pay for help

A filing service can be worth paying for when your time is tight or the ownership is not simple. Compare the service quote with the state-only baseline in the LLC True Cost Calculator. If a quote bundles a registered agent, ask for the renewal price. Low first-year promotions can become the largest line in year two.

State notes from the checked record

• The Corporations Division fee schedule's expedited service table places a $500 subtotal in the $20 expedited bracket, so an electronic filing totals $520.

Next steps

Run the five-year calculator, read the registered agent guide, and keep the recurring report checklist with your formation records.