LLC Costs in Massachusetts (MA)
$1,125 all-in for your first year - $500 to file, $500 annual report, plus a registered agent. Massachusetts is $742 (194%) more expensive than the national average for first-year LLC costs.
Massachusetts has the highest LLC filing fee and annual report fee in the country. The $500 annual report is due by the anniversary date of formation. Best suited for businesses that benefit from the Boston/Cambridge innovation ecosystem.
Updated 2025 · Source: Massachusetts Secretary of State
Higher Articles filing fee
Higher Articles filing fee. $500 one-time SOS filing sits in the top third of Articles/formation fees nationwide.Forming an LLC in Massachusetts costs about $1,125 in the first year, top-third of the 51-row book, about 194% above the national average, ranking #50 of 51. Fees are those published by the Massachusetts Secretary of State; registered agent is a $125/yr market-rate line, not a vendor quote.
According to the Massachusetts Secretary of State fee schedule; registered agent normalized at $125/yr. See methodology. How we calculate →
Articles filing schedule card
Fee strip MA · Massachusetts SOS FY 2026 · rank #50
Massachusetts · $1,125 · file $500 · no pub
- SOS $500
- EXPEDITE $500
- PRIVILEGE $1,125
- FILE #50/51
- Y1 near California
- PUB 194% above avg
Dear-third stack: stamps derive from this state's Secretary of State fee schedule, not a recommendation of where to form. Read with tax planning against a dear SOS stack → · All 51 SOS fee rows →
How the dear-third $1,125 stack breaks down
- State filing fee $500
- Annual Report (yr 1) $500
- Registered agent $125
| Cost Item | Amount |
|---|---|
| State Filing Fee | $500 |
| Annual Report | $500 |
| Registered Agent | $125/yr |
| Expedited Filing (optional) | $100 |
| Total, First Year | $1,125 |
Ongoing tax burden after formation
Massachusetts's 8% corporate tax rate ranks among the highest corporate tax burdens nationally, an ongoing cost that can outweigh the one-time $1,125 formation fee within a few profitable years.
Sources: Tax Foundation state corporate tax rates, Census ACS effective property tax rates.
Massachusetts SOS fee strip (high filing)
Lower-cost escapes
Jurisdictions with a lower first-year SOS-fee total than dear-third MA:
Read our methodology - how this data is sourced, computed, and verified. Report a data error on this page.
Sources used on this page
- Massachusetts Secretary of State - LLC filing fee, annual-report requirement, and processing time. corp.sec.state.ma.us
- Federation of Tax Administrators - cross-check of state fee and tax figures. taxadmin.org