Start Your Massachusetts LLC

Quick facts about forming an LLC in Massachusetts

Item	Details
State filing fee	$500
Online filing fee	$20 (the state calls it an expedited fee; charged on online and fax filings, not on mail filings)
Processing Time	Online filings are usually processed within a few business days; mailed filings take longer
Annual Report Fee	$500, plus a $20 fee when you file online ($520 total), due each year by the anniversary of the date your Certificate of Organization was filed
Registered Agent Required	Yes, a resident agent with a street address in Massachusetts
State Franchise Tax	None for LLCs taxed as pass-throughs; LLCs taxed as corporations pay corporate excise (8%, $456 minimum)
Business License	Not required statewide, but local permits may apply
Managing Authority	Massachusetts Secretary of the Commonwealth, Corporations Division

Starting your business is an exciting journey, but one that is filled with questions as well. While Massachusetts doesn’t make it difficult to set up shop with an LLC or limited liability company, an excellent way to protect yourself and your new company, there are a number of steps involved, and it is more expensive than doing business in many other states, though small business grants in Massachusetts can help offset early costs.

You need to either keep careful track of your records and the steps needed to form your LLC, or get help doing so. Let’s take a look at how to create your LLC, the specific steps involved, what happens afterward, and how to remain in good standing.

How to start a Massachusetts LLC in 4 easy steps

There are a few basic steps for forming an LLC in Massachusetts. Let’s take a look at each step in more depth in case you want to file the LLC yourself:

1. Choose a business name
2. Choose a registered agent
3. File a Certificate of Organization
4. Pay the filing fee

Step 1: Choose a business name

First, you’ll want to choose a name that reflects your business goals, products, and services. (Think “Toys’R’Us.”) In some cases, a branded name is fine, but make sure your brand is prominently associated with your offerings so folks can build that association. (Think “Starbucks” or “Pepsi.”)

Before you commit to your name, use the Corporations Division business entity search on the Secretary of the Commonwealth’s website. Run a Massachusetts business entity search to make sure no one else has your name, which would disqualify you from using it. You should also perform a trademark search.

If you want to operate under a different business name than your umbrella name, you may do so using a DBA or “doing business as.” For instance, you might wish your main company to be your name, while your yoga studio, fitness brand, and smoothie shack all have their own names. To use a DBA, you file a business certificate with the clerk of the city or town where your LLC has an office. You can learn if you need one and how to file a DBA in Massachusetts.

Also, make sure to follow the required naming conventions, which say that you must indicate right there in your name that you are an LLC. To do so, you can add one of several appendages to the end of your business name:

• Limited liability company
• Limited company
• LC or L.C.
• LLC or L.L.C.

Lastly, if you’ve settled on a title but aren’t ready to launch your business, you might wish to reserve your name. To do that, head to the Name Reservations page, fill out the correct paperwork, and pay your $30 filing fee. A reservation lasts 60 days, and you can extend it once for another 60 days (another $30) by written request.

Step 2: Choose a registered agent​

A registered agent is a person or company who receives important documents on behalf of your LLC. A Massachusetts registered agent is actually known as the “resident agent,” a difference between it and other states, but the meaning is the same. The requirements for a resident agent include:

• A Massachusetts resident, or a corporation authorized to do business in Massachusetts, with a Massachusetts street address
• A listed address, either the same as the LLC’s address or different
• The agent’s consent to the appointment

If you want, you can act as the registered agent for your LLC. However, you will need to list your address, and if your LLC operates out of the home, that means your personal address. For that reason, many LLCs, especially home LLCS, choose to hire a registered agent through another company (such as Tailor Brands, for instance).

Step 3: File a Certificate of Organization

Next up, you must file what most states call articles of organization, but which Massachusetts refers to as a Certificate of Organization. It’s basically the same thing: a document stating you’re an official business and have the right to operate in the state. Your LLC legally exists once the Corporations Division files your certificate, or on a later effective date you choose.

To do so, follow these steps:

1. Head to the Secretary of the Commonwealth’s LLC Information page.
2. Click the options for filing online or filling out a downloadable form.
3. New LLCs file online through the Corporations Division’s “forming a new entity” option; you don’t need a CID or PIN to form an LLC.
4. If you’re filing by paper, fill out the forms completely.

Mailing address

If mailing your form, send it to:

Secretary of the Commonwealth, Corporations Division
One Ashburton Place, Room 1717
Boston, MA 02108-1512

Necessary information

To fill out your Certificate of Organization, you will need the following information:

• Your EIN, if possible (though you can also get this after forming your LLC)
• Your name and chosen LLC indicator in the name
• The street address where your records will be maintained
• The nature of your goods and services
• Your resident agent’s name and Massachusetts address
• Your resident agent’s signed consent
• The names and business addresses of any managers
• At least one person authorized to sign filings
• A signature from the person forming the LLC

Step 4: Pay filing fees

The Massachusetts LLC filing fee is relatively steep compared to some other states, where it is less or even free: $500, plus a $20 fee when you file online ($520 total). The state calls the $20 an expedited fee; it applies to online and fax filings, not to mail filings. You can either pay this online or mail a check along with your paper form.

1. Pay the processing fee as detailed in the pertinent form.
2. Make sure you include the filing fee along with your document.

Success! How long until your LLC is registered?

Online filings are usually processed within a few business days. Mailed filings take longer, so allow for mailing time as well.

First steps after you have opened your LLC

Once you’ve filed your LLC Certificate of Organization, you’re well on your way to being able to do business with the state. You are not, however, done. Before you can legally operate, you will need to take several more steps, and you should consider a few optional ones as well.

Beneficial ownership information (BOI) report

Since March 2025, FinCEN has exempted companies formed in the U.S. and U.S. persons from BOI reporting. Only certain foreign companies registered to do business in the U.S. still need to file a BOI report.

Get an EIN

An EIN, or Employer Identification Number, is a number issued to you by the IRS. According to the IRS website, you must have one if you:

• Have employees
• Will need to pay employment, excise, or alcohol, tobacco, and firearms taxes
• Withhold taxes on income, other than wages, paid to a non-resident alien

If none of these specifications pertain to you, then you don’t need to get one. You will instead use your taxpayer identification number, usually your Social Security Number (SSN), to pay taxes to the federal government. However, there are still a number of good reasons to get an EIN. For instance, it:

• Decreases the chances that you will experience identity theft, because you don’t have to put your SSN on forms
• Helps you file your business taxes more easily
• Allows you to open a business bank account
• Expedites business loans, because you look more legitimate to banks
• Helps you get business credit

If you need to pay taxes to the state as part of your business (such as withholding income), then you’ll need an EIN no matter what.

Create an operating agreement

Massachusetts doesn’t require a written operating agreement. Under M.G.L. ch. 156C §2, an operating agreement can be any written or oral agreement of the members, but a written Massachusetts LLC operating agreement is strongly recommended. You do have to maintain records of certain information, including:

• A list of members and managers
• Capital contributions
• Distribution rights
• The dissolution process

You can speak to an expert or read more about the requirements in M.G.L. ch. 156C §9. A written record of contributions, distribution rights, and dissolution events is needed unless a written operating agreement covers them. That said, it’s better to go all the way and set up a basic operating agreement to outline how the finances work, what member rights and responsibilities exist, and how you will deal with death, transfer of ownership, member departures, and dissolutions. That way, everyone’s on the same page from the start.

Moreover, a written agreement gives you clearer protection than relying on the state’s default rules. Otherwise, in the event of a dispute, a judge will simply default to state regulations. While these do offer you some level of protection, it is unlikely to be as specific or comprehensive as it would be if you laid it out yourself.

Much like other documentation, you can get expert help if you’re not sure how to proceed on your own.

Get the required business license and permits

You don’t need a Massachusetts business license to operate in the state. Therefore, you needn’t worry about forms and fees at the state level.

However, that’s not the same as being free of license and permit requirements, as many local jurisdictions have strict rules about both. There exist any number of licenses and permits you may need, such as:

• City- or town-level business licenses
• Occupational licenses (e.g., medical, dental, law, clinical social worker, etc.)
• Licenses for regulated industries (e.g., childcare)
• Permits to operate specific equipment
• Permits to sell specific products

… and so on. Due to the wealth of possibilities, it is impossible to predict exactly which licenses and permits you’ll need, which is why it’s critical you research the permits and license costs in Massachusetts for your industry. If you are just selling goods out of the home (say, art), you may not need anything at all, but it’s important to do your due diligence.

Annual Report and Compliance

Every Massachusetts LLC must file a Massachusetts LLC annual report with the Corporations Division each year by the anniversary of the date its Certificate of Organization was filed. This is true for both domestic and foreign LLCs, and the report can be filed online or by mail.

The annual report fee is $500, plus a $20 fee when you file online ($520 total). If an LLC misses its annual reports for 2 years in a row, the state can dissolve it after 90 days’ notice.

Taxes

LLC profits pass through to members, who pay Massachusetts personal income tax (5%, plus a 4% surtax on income over $1,107,750 for 2026). Single-member LLC owners file by April 15 with their personal return. Multi-member LLCs file Form 3 by March 15 (for calendar-year LLCs).

To file online, you’ll need a MassTaxConnect account, which will offer detailed guidelines on how to fill out your return, file it electronically, and pay any taxes you owe or get your refund. Register with MassTaxConnect if your business collects or pays state taxes, such as sales tax (6.25%) or withholding.

You can learn more about how to file your return here, or you can seek professional help if taxes just aren’t your area.

Other LLC costs and fees

There are a few other fees you might have to pay in Massachusetts in order to get your LLC going and keep it running. These include:

Item	Cost
Name reservation	$30 for 60 days (one 60-day extension available for another $30)
Business certificate (DBA or “doing business as”)	Fees vary by city or town (Boston: $65, plus $35 for non-residents); valid 4 years

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