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

The Corporations Division of the Secretary of the Commonwealth charges $520 to file your Certificate of Organization electronically, a $500 base fee plus the $20 expedite fee Massachusetts makes mandatory on fax and electronic filings, or $500 flat if you file by mail or hand delivery. That's the highest LLC filing fee in the country. The annual report costs the same again, $520 online or $500 by mail, due on the anniversary of your original certificate, bringing your first-year total to $1,040. For example, if you form your LLC in March 2026, your first annual report is due in March 2027. Additional costs may include registered agent services and any industry-specific business licenses. Massachusetts publishes no processing turnaround for LLC filings, so the higher fees don't buy you a stated timeframe. Exception: professional LLCs in fields such as law, medicine, or accounting must also obtain separate licensing from the relevant Massachusetts professional licensing board. File online at corp.sec.state.ma.us for the fastest processing.

How long does it take to form an LLC in Massachusetts?

Massachusetts publishes no standard processing time for Certificate of Organization, so nobody can honestly quote you one. The Corporations Division doesn't publish a processing turnaround for LLC filings; it states only that corporate documents are filed between 8:45 a.m. and 4:00 p.m., Monday through Friday. What the Massachusetts Secretary of the Commonwealth, Corporations Division does publish is a price for speed: $20 for Mandatory expedite fee on fax or electronic filing of a $500 document. Those are firm commitments, and they're the only way to get a guaranteed date. File online where the state offers it. Every state that discusses the difference says online is faster than mail, and treat any specific day count you see quoted for Massachusetts as unsourced.

Do I need to publish my Massachusetts LLC formation in a newspaper?

No, Massachusetts doesn't require LLC publication in newspapers. Once your Certificate of Organization is approved by the Corporations Division of the Secretary of the Commonwealth, your LLC is fully formed and ready to conduct business, no newspaper notice, no publication affidavit, and no waiting period. This saves you the significant publication costs mandated in other states: New York requires six consecutive weeks of notices in two newspapers at a cost the newspapers set rather than the state, and Nebraska requires publication in a local newspaper for three consecutive weeks. Massachusetts simplified its LLC formation process to eliminate publication requirements, keeping formation straightforward. Exception: certain highly regulated industries such as banking, insurance, or investment advisory services may have separate Massachusetts state or federal disclosure obligations. File your Certificate of Organization online at corp.sec.state.ma.us for a clean, publication-free formation.

What taxes does a Massachusetts LLC pay?

Members pay a flat 5% on pass-through profits, plus a 4% surtax on income above roughly $1.1 million. As a pass-through entity, your Massachusetts LLC doesn't pay entity-level income tax, profits and losses flow through to each member's personal Massachusetts tax return, where the 5% rate applies. Multi-member LLCs must also file a Massachusetts partnership return (Form 3) in addition to each member's individual return. Additionally, you'll pay the $520 annual report fee ($500 if you file by mail) each year to the Corporations Division of the Secretary of the Commonwealth. Exception: LLCs electing C corporation tax status face a different Massachusetts corporate excise tax. File and pay taxes through the Massachusetts Department of Revenue at mass.gov/dor.

Can I be my own registered agent in Massachusetts?

Yes, you can serve as your own registered agent if you've a physical Massachusetts street address and are available during regular business hours to receive legal documents and official state correspondence. Your registered agent's address is part of the public record filed with the Corporations Division of the Secretary of the Commonwealth, so using a professional service keeps your personal home address off public business registries. Professional services also ensure reliable document receipt when you're traveling, at off-site meetings, or otherwise unavailable during business hours. Missed lawsuit notices can have serious legal consequences. Exception: if you change your personal address or move out of Massachusetts, you must promptly update your registered agent information with the Corporations Division of the Secretary of the Commonwealth to maintain good standing and avoid missing important notices. Appoint your agent when filing your Certificate of Organization online at corp.sec.state.ma.us.

Should a Massachusetts LLC have an operating agreement?

This page has not confirmed whether Massachusetts law requires an LLC to have an operating agreement, so it does not answer yes or no. A written agreement signed by every member is worth having either way. An operating agreement establishes your LLC's ownership structure, management procedures, profit and loss allocations, voting rights, and member buyout procedures. Without one, Massachusetts default LLC statutes govern your business, which may not align with your intentions, particularly in multi-member LLCs where disagreements over distributions, decision-making authority, or member exits can arise. Exception: if your LLC has only one member, an operating agreement still reinforces the separation between personal and business assets, which is critical if your liability protection is challenged in court or by a creditor. Draft your operating agreement alongside or immediately after filing your Certificate of Organization with the Corporations Division of the Secretary of the Commonwealth at corp.sec.state.ma.us.

How to Start an LLC in Massachusetts: 2026 Complete Guide

Form your Massachusetts LLC with our step-by-step guide, written for first-time entrepreneurs.

By Edmond Hui · Last updated: October 2026

Filing an LLC in Massachusetts costs $520 upfront and has an annual report due anniversary date ($520). Massachusetts publishes no standard processing time. See breakdown below.

Massachusetts publishes no standard LLC turnaround: its fee schedule prices expedited service but attaches no figure to the ordinary $520 filing

The Massachusetts Secretary of the Commonwealth, Corporations Division sells speed instead of promising it: $20 for Mandatory expedite fee on fax or electronic filing of a $500 document. Treat any specific day count you see quoted for Massachusetts with suspicion. It didn't come from the state. Plan around the filing itself, and buy an expedite tier if your timing is genuinely fixed.

Source: MyStateLLC 50-state primary-source processing verification, July 2026

Read this guide for another state:

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Quick Facts

State filing fee	$520 online, $500 by mail
Processing time	Not published by the state
Annual report due	Anniversary date
Annual report fee	$520
State income tax	Members pay a flat 5% on pass-through profits, plus a 4% surtax on income above roughly $1.1 million

Source: Massachusetts Secretary of the Commonwealth, Corporations Division (verified July 2026)

Step diagram for forming an LLC in Massachusetts, showing the 7 required steps, $520 state filing fee, $520 annual report. — The 7 steps to form an LLC in Massachusetts, with the state's own filing fee and annual report cost. Source: Massachusetts Secretary of the Commonwealth, Corporations Division, verified July 2026.

How to Form an LLC: Step-by-Step

1
Choose Your Massachusetts LLC Name
Your LLC name must include 'LLC' or 'Limited Liability Company' and be distinguishable from existing businesses in Massachusetts. Search the Massachusetts Secretary of the Commonwealth, Corporations Division's business database to ensure availability before proceeding.
How to search Massachusetts's business entity records →
Pro tip: Massachusetts allows you to reserve a name for 30 days for $30 if you need time to prepare your filing documents.
2
Select a Registered Agent in Massachusetts
Massachusetts requires every LLC to have a registered agent with a physical Massachusetts address to receive legal documents. You can serve as your own registered agent or hire a professional service.
Massachusetts registered agent rules, costs and options →
Pro tip: A professional registered agent service puts its address, not yours, on the registered agent line of the public filing, and accepts legal papers during business hours.
3
File Certificate of Organization with Massachusetts
Submit your Certificate of Organization to the Massachusetts Corporations Division along with the $520 filing fee. The Division publishes no processing turnaround for LLC filings, so there's no standard timeframe to plan against.
What You File in Massachusetts
In Massachusetts, the formation document is the Certificate of Organization, filed with the Secretary of the Commonwealth of Massachusetts, Corporations Division. The state charges $520 to file online and $500 by mail. Massachusetts lets you fill in and file the Certificate of Organization online. The form itself requires the LLC's name, the registered agent's name, the registered office address, the organizer's name, a business purpose and the registered agent's consent. Every line of the Certificate of Organization, field by field →
Processing Times
- Online: Not published, Massachusetts Secretary of the Commonwealth, Corporations Division states no standard turnaround for online filings
- Mail: Not published, Massachusetts Secretary of the Commonwealth, Corporations Division states no standard turnaround for mailed filings, and every state that comments says mail is slower than online
- Expedited: $20 for Mandatory expedite fee on fax or electronic filing of a $500 document
Pro tip: Online filing through the Massachusetts Secretary of the Commonwealth, Corporations Division website is the fastest and most convenient option.
4
Create an Operating Agreement
This page has not confirmed whether Massachusetts law requires an LLC to have an operating agreement. A written agreement signed by every member is worth having either way: it records who owns what share, who makes decisions and how profits are divided. This document is especially important for multi-member LLCs.
Massachusetts LLC operating agreement: what to include →
Pro tip: Even single-member LLCs benefit from an operating agreement to maintain separation between personal and business affairs.
5
Obtain an EIN from the IRS
Apply for an Employer Identification Number (EIN) directly from the IRS website for free. You'll need this federal tax ID to open business bank accounts, hire employees, and handle tax obligations for your Massachusetts LLC.
How to get your LLC's EIN from the IRS, free →
6
Open a Business Bank Account
Separate your personal and business finances by opening a dedicated business bank account. Bring your EIN confirmation, Certificate of Organization, and operating agreement to the bank.
Business bank accounts for Massachusetts LLCs →
Pro tip: Many Massachusetts banks offer special programs and reduced fees for new small businesses and LLCs.
7
Obtain Required Licenses and Permits
Research federal, state, and local licenses required for your specific business type in Massachusetts. Common requirements include general business licenses, professional licenses, and industry-specific permits depending on your LLC's activities.
Does your Massachusetts LLC need a business license? →

Watch: How to Start an LLC in Massachusetts (2026): Step-by-Step Guide

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each Secretary of State publishes for forming an LLC, with the sources this page cites. It cannot tell you what your own filing needs: fees and forms change between our reviews, several occupations cannot use an ordinary LLC at all and must use a professional entity, and your city or county may require a registration of its own. Confirm the current fee and form with the filing office named on this page before you send anything.

Frequently Asked Questions

: The Corporations Division of the Secretary of the Commonwealth charges $520 to file your Certificate of Organization electronically, a $500 base fee plus the $20 expedite fee Massachusetts makes mandatory on fax and electronic filings, or $500 flat if you file by mail or hand delivery. That's the highest LLC filing fee in the country. The annual report costs the same again, $520 online or $500 by mail, due on the anniversary of your original certificate, bringing your first-year total to $1,040. For example, if you form your LLC in March 2026, your first annual report is due in March 2027. Additional costs may include registered agent services and any industry-specific business licenses. Massachusetts publishes no processing turnaround for LLC filings, so the higher fees don't buy you a stated timeframe. Exception: professional LLCs in fields such as law, medicine, or accounting must also obtain separate licensing from the relevant Massachusetts professional licensing board. File online at corp.sec.state.ma.us for the fastest processing.
: Massachusetts publishes no standard processing time for Certificate of Organization, so nobody can honestly quote you one. The Corporations Division doesn't publish a processing turnaround for LLC filings; it states only that corporate documents are filed between 8:45 a.m. and 4:00 p.m., Monday through Friday. What the Massachusetts Secretary of the Commonwealth, Corporations Division does publish is a price for speed: $20 for Mandatory expedite fee on fax or electronic filing of a $500 document. Those are firm commitments, and they're the only way to get a guaranteed date. File online where the state offers it. Every state that discusses the difference says online is faster than mail, and treat any specific day count you see quoted for Massachusetts as unsourced.
: No, Massachusetts doesn't require LLC publication in newspapers. Once your Certificate of Organization is approved by the Corporations Division of the Secretary of the Commonwealth, your LLC is fully formed and ready to conduct business, no newspaper notice, no publication affidavit, and no waiting period. This saves you the significant publication costs mandated in other states: New York requires six consecutive weeks of notices in two newspapers at a cost the newspapers set rather than the state, and Nebraska requires publication in a local newspaper for three consecutive weeks. Massachusetts simplified its LLC formation process to eliminate publication requirements, keeping formation straightforward. Exception: certain highly regulated industries such as banking, insurance, or investment advisory services may have separate Massachusetts state or federal disclosure obligations. File your Certificate of Organization online at corp.sec.state.ma.us for a clean, publication-free formation.
: Members pay a flat 5% on pass-through profits, plus a 4% surtax on income above roughly $1.1 million. As a pass-through entity, your Massachusetts LLC doesn't pay entity-level income tax, profits and losses flow through to each member's personal Massachusetts tax return, where the 5% rate applies. Multi-member LLCs must also file a Massachusetts partnership return (Form 3) in addition to each member's individual return. Additionally, you'll pay the $520 annual report fee ($500 if you file by mail) each year to the Corporations Division of the Secretary of the Commonwealth. Exception: LLCs electing C corporation tax status face a different Massachusetts corporate excise tax. File and pay taxes through the Massachusetts Department of Revenue at mass.gov/dor.
: Yes, you can serve as your own registered agent if you've a physical Massachusetts street address and are available during regular business hours to receive legal documents and official state correspondence. Your registered agent's address is part of the public record filed with the Corporations Division of the Secretary of the Commonwealth, so using a professional service keeps your personal home address off public business registries. Professional services also ensure reliable document receipt when you're traveling, at off-site meetings, or otherwise unavailable during business hours. Missed lawsuit notices can have serious legal consequences. Exception: if you change your personal address or move out of Massachusetts, you must promptly update your registered agent information with the Corporations Division of the Secretary of the Commonwealth to maintain good standing and avoid missing important notices. Appoint your agent when filing your Certificate of Organization online at corp.sec.state.ma.us.
: This page has not confirmed whether Massachusetts law requires an LLC to have an operating agreement, so it does not answer yes or no. A written agreement signed by every member is worth having either way. An operating agreement establishes your LLC's ownership structure, management procedures, profit and loss allocations, voting rights, and member buyout procedures. Without one, Massachusetts default LLC statutes govern your business, which may not align with your intentions, particularly in multi-member LLCs where disagreements over distributions, decision-making authority, or member exits can arise. Exception: if your LLC has only one member, an operating agreement still reinforces the separation between personal and business assets, which is critical if your liability protection is challenged in court or by a creditor. Draft your operating agreement alongside or immediately after filing your Certificate of Organization with the Corporations Division of the Secretary of the Commonwealth at corp.sec.state.ma.us.

Sources

4 documents

Each entry below is a document recorded in our verified Massachusetts sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htmMassachusetts Secretary of the Commonwealth, Corporations Division: business entity filings
sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdfMassachusetts LLC filing fees
sec.state.ma.us/divisions/corporations/download/950_cmr_112_limited_liability_companies.pdfMassachusetts statute: Annual Report
law.cornell.edu/regulations/massachusetts/950-CMR-112-14Massachusetts statutory text, unofficial mirror: Annual Report

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$39 with Northwest, plus your $520 state fee. Northwest's $39 includes a year of registered agent service.

Affiliate disclosure: We may earn a commission at no extra cost to you.

Prefer to file directly? File yourself at the Secretary of State → ($520 state fee, no service fee)

Not sure which service is right? Compare formation services →

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.

How we check facts

Quick Facts

How to Form an LLC: Step-by-Step

Choose Your Massachusetts LLC Name

Select a Registered Agent in Massachusetts

File Certificate of Organization with Massachusetts

What You File in Massachusetts

Processing Times

Create an Operating Agreement

Obtain an EIN from the IRS

Open a Business Bank Account

Obtain Required Licenses and Permits