Form a Business in Massachusetts
Filing fees, deadlines, registered agent rules, and tax structure for Massachusetts, verified against the Commonwealth of Massachusetts, Secretary of the Commonwealth William Francis Galvin, Corporations Division on Jun 11, 2026.
Massachusetts at a glance
What makes Massachusetts different
- The MA LLC vs Corp cost asymmetry is the single biggest customer surprise. LLC formation $500 + LLC Annual Report $500 = $1,000/year recurring. Profit Corp formation $275 + Corp Annual Report $125 = $400/year recurring. A Massachusetts LLC costs 2.5x…
- All checks payable to "Commonwealth of Massachusetts" (not "Secretary of State" or "Corporations Division"). Common rejection cause.
- Corp annual report has tiered late penalty: $125 timely, $150 if late, $100 if filed electronically (and timely). Customers get a $25 discount for filing electronically + on time. LLCs and LPs DO NOT get an electronic discount on Annual Report ($500 either way).…
- Corp formation fee is tiered by authorized shares. $275 minimum (up to 275,000 shares), +$100 per additional 100,000 shares. Wizard must prompt for authorized share count and compute.
- Foreign Corp registration is $400 (not $275). Higher than domestic Corp formation. LLC foreign registration is same as domestic ($500).
- Massachusetts has a corporate excise tax (8% on net income + $2.60 per $1,000 of taxable tangible property OR taxable net worth), minimum $456/year. Filed separately with MA Department of Revenue, NOT with SOS. Wizard must remind customers.
- Personal income tax 5% flat. Plus 4% surtax on income over $1M ("Millionaires Tax", passed 2022, in effect since 2023). Total top rate 9% on income over $1M.
- Annual Report due date is the anniversary of original filing (for Corp, LLC, LP). NOT a fixed calendar date like CT's Mar 31 or FL's May 1.
Massachusetts tax structure
no state personal income tax, sales tax 6.25%.
For detailed tax planning, see the Commonwealth of Massachusetts, Secretary of the Commonwealth William Francis Galvin, Corporations Division and the Massachusetts Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in Massachusetts?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Massachusetts ruleset (re-verified quarterly against Commonwealth of Massachusetts, Secretary of the Commonwealth William Francis Galvin, Corporations Division).
Filing portal: https://corp.sec.state.ma.us/corpweb/loginsystem/externallogin.aspx
At a glance
- What is it
- Form a business in massachusetts is a regulated business process governed by federal or state agencies. File.Business handles the paperwork, filings, and tracking for you.
- Why it matters
- Doing this correctly the first time avoids penalties, late fees, and personal liability exposure for owners.
- Who needs it
- Any US business that has triggered the relevant requirement - usually based on entity type, state, or business activity.
- When it is due
- Deadlines vary by agency and state. We track your specific dates and remind you ahead of any filing window.
- How it works
- Tell us what you need, review the prepared filing, and we submit through the agency's official channel.
- What it costs
- Pricing is shown on this page with state and federal fees disclosed separately from our service fee.
- Risks of skipping
- Penalties, administrative dissolution, loss of liability shield, blocked transactions, or audit triggers depending on the filing.
- Alternatives
- File directly with the agency yourself, hire a law firm, or use a competing service. File.Business is the fastest premium option.