How Much Does an LLC Cost in Massachusetts (Fees to Pay)

Published by Jon Morgan | Co-Founder & Chief Editor

Last updated: August 22, 2026

FACT CHECKED by Aran Quinn, CPA, Esq., LL.M

Methodology
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Forming an LLC in Massachusetts costs $500 to file the Certificate of Organization by mail. File online instead and the total climbs to $520. The Secretary of the Commonwealth's Corporations Division processes both routes. It charges the same $500/$520 split again later, on the Annual Report.

Once your LLC exists, a separate set of costs kicks in. You'll owe an Annual Report every year, plus a few optional fees depending on what your business needs. The rundown below walks through each charge. It starts at formation and moves into what comes after.

Quick Summary

One-Time Costs to Form a Massachusetts LLC

These are the fees you pay once, to bring the LLC into existence. One optional filing often gets handled at the same time. The categories are standard across every state. Massachusetts is simply on the pricier end of the range.

1. Certificate of Organization ($500 Mail / $520 Online - Mandatory)

The Certificate of Organization is the document that legally creates your Massachusetts LLC. You file it with the Corporations Division. The fee is $500 by mail or in person [1]. File online or by fax instead, and an automatic $20 electronic-filing surcharge brings the total to $520.

That same $20 surcharge shows up again on other filings further down this page, wherever the base fee reaches $500. It's not an optional expedite fee. Filing electronically doesn't earn you a discount here. The paperwork itself doesn't change based on how you send it.

See how to start an LLC in Massachusetts for the full step-by-step process. A $500 form isn't the place to risk a mistake. Founders who'd rather not handle it alone can get professional help through the top LLC formation services in Massachusetts.

2. Name Reservation ($30 - Optional)

Founders who already picked a name but aren't ready to file yet can hold it for 60 days for $30. Most skip this step and just file the Certificate of Organization directly, which locks the name in on its own.

3. DBA / Business Certificate (Varies by Municipality - Optional)

If your LLC operates under a name other than its legal one, Massachusetts calls that a business certificate. You file it with the clerk of every city or town where you have a place of business [2]. That's a local filing. The Corporations Division doesn't handle it.

Fees vary by municipality since the state doesn't set one. Expect somewhere in the $25 to $65 range depending on where you're located. Check with your specific town or city clerk before you file.

Recurring Costs to Keep a Massachusetts LLC in Good Standing

Formation is a single payment. Staying in good standing afterward means a different set of dates and fees that don't stop once the LLC exists.

1. Annual Report ($500 Mail / $520 Online, Every Year - Mandatory)

Every Massachusetts LLC must file an Annual Report each year. It's due on or before the anniversary date of your original Certificate of Organization filing.

The base fee is $500 by mail. The state hasn't published a report-specific online total. The same $20 electronic-filing surcharge that applies to formation is generally reported at $520 online [3].

Missing one report doesn't trigger instant dissolution. The risk builds if you miss two consecutive years. At that point, the state can start a dissolution proceeding [4]. First it has to send written notice.

Then you get 90 days to file the missing reports before it follows through. Reinstating after an administrative dissolution costs $100. You'll also owe every overdue $500 report you skipped [5].

2. Registered Agent Service ($0 Self / $80 to $300 Annually - Optional)

Every Massachusetts LLC needs a resident agent with a street address in the state. That agent accepts legal papers and state notices on the LLC's behalf. You can serve as your own agent for $0, or name a qualified member of the LLC instead.

Hiring a registered agent service in Massachusetts usually runs $80 to $300 a year. In exchange, your own address stays off the public record and you get one less deadline to track yourself.

3. State Sales and Use Tax (6.25% - Mandatory if Selling Taxable Goods)

Selling taxable goods or services in Massachusetts means collecting the state's 6.25% sales and use tax [6]. That rate is flat statewide. Cities and towns can't add a local sales tax on top. You charge the same rate whether you're based in Boston, Worcester, or anywhere else.

Some goods are exempt. That includes most groceries, prescription medicine, and clothing items priced at $175 or less. Check the Department of Revenue's exemption list before you set up your point-of-sale system. A few product categories get taxed differently than you'd expect.

4. Business Licenses and Permits (Varies - Mandatory if Applicable)

Massachusetts doesn't require one general business license that covers every LLC. Specific industries need their own permits instead. Costs depend entirely on what your business does and where it operates.

The licensing body depends on what the business does. A contractor, a restaurant, and a home daycare each report to a different one. Check with your city or county government, plus any relevant state board, before assuming you're covered.

Optional Costs Worth Knowing About

Nothing below is required to keep a Massachusetts LLC in good standing. Each one solves a real problem when it comes up.

1. Certificate of Good Standing ($25 - Optional)

A Certificate of Good Standing confirms your LLC is properly registered and current on its filings. It costs $25 and comes straight from the Corporations Division.

Banks, investors, and other states' filing offices often ask for one before doing business with you. That comes up most when you're opening a business account or registering to operate somewhere else.

2. Certified Copies of Documents ($7 Plus $2 per Page - Optional)

A certified copy of your formation paperwork costs $7 for the first page and $2 for each additional page. A certified copy of your Certificate of Organization specifically has its own flat rate of $12. Plain, uncertified copies cost just $0.30 per page. Investors, foreign-state filing offices, and some banks will ask for the certified version.

3. Operating Agreement ($0 Template / $100 to $1,000+ Attorney - Optional)

Massachusetts doesn't require an LLC to file an operating agreement with the state. Skipping one leaves ownership shares, profit splits, and exit terms unsettled if a dispute ever comes up. Once it exists, members turn to it for how the business actually runs.

Drafting one yourself with a free template costs nothing. Hiring an attorney to draft a custom version runs $100 to $1,000 or more. The price depends on how much detail it needs. That expense pays for itself once the LLC has more than one owner.

4. EIN ($0 - Optional, but Recommended)

An EIN costs nothing from the IRS. Applying online takes about ten minutes. You'll need one before a bank opens an account, before you hire staff, or before a lender approves a loan.

Tax filings require it too, and paying a formation service to handle this step just buys you something the IRS already gives away for free.

FAQs

References:

1. https://www.sec.state.ma.us/divisions/corporations/general-information/corporations-filing-fees.htm
2. https://www.mass.gov/info-details/business-certificates-dba-in-massachusetts
3. https://www.llcuniversity.com/massachusetts-llc/costs/
4. https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section70
5. https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section71
6. https://www.mass.gov/guides/sales-and-use-tax