How much is the Michigan corporation annual report?

$25, filed every year. It is filed as the Annual Report, Form CSCL/CD-2500 (pre-printed copy mailed to the resident agent about 3 months before the due date).

Corporation compliance · MI

Michigan Corporation Annual Report

By Edmond Hui · Facts verified July 29, 2026 against primary state sources

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

A Michigan corporation files the Annual Report, Form CSCL/CD-2500 every year and pays $25. May 15 each year, beginning the year after incorporation (MCL 450.1911); graduated late fees run $35 for May 16–31 up to $75 maximum for September 1 or later

Filing cadenceEvery year

Report fee$25

Corporate income taxYes

What Michigan requires

Annual Report, Form CSCL/CD-2500

Frequency	every year
Due	May 15 each year, beginning the year after incorporation (MCL 450.1911); graduated late fees run $35 for May 16–31 up to $75 maximum for September 1 or later
Fee	$25
Form	Annual Report, Form CSCL/CD-2500 (pre-printed copy mailed to the resident agent about 3 months before the due date)

Michigan is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.

What the filings cost over five years

State filing charges only — incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.

Period	State filing charges
Incorporation	$60
Each year after (report, annualized)	$25
Five-year equivalent (annualized)	$185

That ranks Michigan 17th cheapest of 49 states on five-year corporate filing charges.

Michigan corporation vs Michigan LLC

State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.

	Corporation	LLC
Formation filing fee	$60	$50
Report cadence	Every year	Every year
Report fee	$25	$25

An LLC is $10 cheaper to file here. That is a one-off charge, so it should not decide the entity type on its own.

Full Michigan LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained

State taxes a Michigan corporation pays

Corporate income tax

Applies	Yes
Rate	6% flat Corporate Income Tax on C corporations and entities taxed as corporations federally. No return or payment is required if apportioned/allocated gross receipts are under $350,000 or annual liability is $100 or less. The small business alternative credit offers an alternate rate of 1.8% of adjusted business income.

Franchise or gross-receipts tax

Michigan imposes NO corporate franchise, privilege, or capital-stock tax — the CIT replaced the Michigan Business Tax for standard taxpayers. LARA does charge a one-time organization fee at formation based on authorized shares, on top of the $10 non-refundable filing fee: $50 for 1–60,000 shares, $100 for 60,001–1,000,000, $300 for 1,000,001–5,000,000, $500 for 5,000,001–10,000,000, and $500 for the first 10,000,000 plus $1,000 for each additional 10,000,000. The same share schedule applies again when authorized shares are increased by amendment.

What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Michiganlevies — or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.

C-corp return: Form 4891, Michigan Corporate Income Tax Annual Return (due April 30, or the last day of the 4th month after the close of the tax year)

Frequently Asked Questions

: $25, filed every year. It is filed as the Annual Report, Form CSCL/CD-2500 (pre-printed copy mailed to the resident agent about 3 months before the due date).
: May 15 each year, beginning the year after incorporation (MCL 450.1911); graduated late fees run $35 for May 16–31 up to $75 maximum for September 1 or later.

Where these numbers come from

This page covers the recurring report a for-profit corporation files with Michigan. Every figure was checked against Michigan's own published sources on July 29, 2026— the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.

Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.

Primary sources: