What an LLC costs in Massachusetts (2026)

Forming an LLC in Massachusetts costs $500. After that the state charges Annual Report, $500 a year.

Cost	Amount	When
Certificate of Organization	$500	Once, to form	malegislature.gov
Annual Report	Annual Report, $500 a year	Anniversary date of the original filing	sec.state.ma.us

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $27,116 a year in Massachusetts, fees included. An S corp election can lower it: LLC vs S corp in Massachusetts.

Both fees are set by statute at $500 (M.G.L. c. 156C s. 12).

Questions

How much does it cost to start an LLC in Massachusetts?

$500 to file the Certificate of Organization.

How much does an LLC cost per year in Massachusetts?

Annual Report, $500 a year.

When is the Massachusetts LLC report due?

Anniversary date of the original filing.

Does an LLC pay Massachusetts income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. Massachusetts taxes personal income in 2 brackets, from 5% to 9% (2026, single filer).

Other states