Best LLC Formation Services in Massachusetts

Massachusetts does not offer anonymous LLCs. Your name and address will appear on your Certificate of Organization filed with the Secretary of the Commonwealth, Corporations Division. If privacy matters to you, you will need a registered agent service that can act as your public contact.

Your registered agent must be an individual who lives in Massachusetts or a business entity authorized to operate in the state. P.O. boxes do not qualify. If you live outside Massachusetts, hiring a professional registered agent is essentially mandatory.

Unlike neighboring New York, Massachusetts has no publication requirement. That saves you the $1,000+ that New York LLCs often spend on newspaper notices. But Massachusetts more than makes up for it with recurring annual costs that dwarf what you would pay in New Hampshire or Connecticut.

Massachusetts follows federal default tax classification. Single-member LLCs are taxed as sole proprietorships, and multi-member LLCs are taxed as partnerships. The state also imposes its own income tax, currently at a 5% flat rate for most income, plus a 4% surtax on income over $1 million.

1. Get your EIN from the IRS (free, immediate online). You need this before opening a business bank account or hiring employees. Apply directly at IRS.gov.
2. Appoint a Massachusetts registered agent. Your agent must have a physical street address in the state. If you used a formation service that includes registered agent service, confirm it is active and listed correctly on your filing.
3. Register for Massachusetts state taxes. If you sell taxable goods or services, you must obtain a Sales and Use Tax Registration Certificate from the Massachusetts Department of Revenue. The state sales tax rate is 6.25%.
4. File your Annual Report by your LLC's anniversary date each year. The fee is $500. Missing this filing will cost you your good standing, and reinstatement requires paying all delinquent reports plus a $100 reinstatement fee.
5. File your Beneficial Ownership Information (BOI) report with FinCEN. LLCs formed in 2024 or later must file within 90 days of formation. This is a federal requirement, not a state one, but missing it carries steep penalties.
6. Draft an operating agreement. Massachusetts does not legally require one, but banks and investors will ask for it. It also protects your limited liability status in court.

• $500 Annual Report Fee - Due every year on your LLC's formation anniversary, this is one of the highest recurring LLC fees in the entire country.
• $100 Reinstatement Fee - If you miss your annual report and lose good standing, you will pay $100 on top of all delinquent annual report fees to get reinstated.
• $30 Name Reservation Fee - Optional, but if you want to hold your LLC name for up to 60 days before filing, it costs $30.
• $25 Certificate of Good Standing - Needed for opening bank accounts in some cases, foreign qualification, or contracts. Each copy costs $25.