Reference · Massachusetts
Massachusetts LLC requirements
Every requirement we've verified for a domestic LLC in Massachusetts, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Massachusetts Secretary of the Commonwealth, Corporations Division |
|---|---|
| Formation filing fee | $500 |
| Filing fee notes | Certificate of Organization filing fee for a domestic LLC is $500, confirmed on the Corporations Division's official fee schedule. |
| Standard processing | Not stated; filings processed in order received. |
| Expedited options | Expedited fax/electronic filing available for an additional fee (roughly $20 extra on a $500 filing, or about 4.5% of the filing subtotal for higher-value filings). |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $500 |
| Report deadline | Due annually on or before the anniversary date of the filing of the original Certificate of Organization. |
| Late penalty | No specific dollar late fee stated; continued non-filing exposes the LLC to administrative dissolution. |
| Administrative dissolution | Can be administratively dissolved for failure to file annual reports; reinstatement costs $100 and requires all delinquent annual reports to be filed. |
| State tax | No LLC-specific franchise/excise tax; a default pass-through LLC is not subject to the Massachusetts corporate excise tax unless it elects corporate treatment. Not verified against a DOR page. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $1,000 |
Confidence
What we're less sure about
Verified against the official state page
- MOST EXPENSIVE STATE IN THE DATASET SO FAR: $500 + $500 = $1,000 first year. Strong content hook.
- First annual report is due on the 1-year anniversary, landing right at the year-one boundary.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- sec.state.ma.us — https://www.sec.state.ma.us/divisions/corporations/general-information/corporations-filing-fees.htm
- sec.state.ma.us — https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm