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How to start a business in Massachusetts

The fees, filing links and deadlines for forming and registering a business in Massachusetts, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $500
LLC, first year (state fees): $520
$500 annual report due at your one-year mark
Corporation filing fee: $275
Annual report: $500
DBA filed with: Municipal
General state license: No
Newspaper notice: No

How much does it cost to form an LLC or corporation in Massachusetts?

To form an LLC, file Certificate of Organization with the Secretary of the Commonwealth of Massachusetts, Corporations Division for $500 (checked Oct 24, 2026). You can file online. A corporation files Articles of Organization for $275 (checked Oct 24, 2026) The current fee page lists $275 for up to 275,000 shares; the Division's 2022 fee schedule PDF lists $250 plus a $15 expedited fee for online and fax filings. Confirm the online price.. That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in Massachusetts?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.

State fee	Cost	When	Checked
Certificate of Organization filing fee	$500	at filing	Oct 24, 2026
Expedited service fee charged on online filings	$20	at filing, when filed online (or by fax)	Oct 24, 2026

First-year total: $520 in state fees.
$500 annual report due at your one-year mark Formation $500 plus the $20 expedited service fee charged on online filings. The first $500 annual report, due by the first anniversary of formation (filing it online adds another $20), is shown below the total, not counted in it. Excludes business certificates (DBAs), sales tax registration, employer registrations, city and town licenses and registered agent services.

After the first year: The $500 annual report is due every year by the anniversary of formation ($20 more if filed online). A business certificate (DBA), if you need one, must be renewed every four years with your city or town clerk.

Fees that apply only in some cases

State fee	Cost	When	Checked
Business certificate (DBA) from the city or town clerk If you do business under a name other than the LLC's legal name; fee set by the town (Boston: $65, plus $35 for non-residents); lasts four years	Note Fee varies by city or town.	before using the name	Oct 24, 2026
Sales and use tax registration (MassTaxConnect) If you sell taxable goods, meals or other taxable items in Massachusetts	Note Confirm this on the official page before you rely on it.	before making sales	Check when you file
Unemployment insurance (DUA) and Paid Family and Medical Leave registration If you pay wages for work done in Massachusetts; employers with fewer than 25 covered workers send only the employees' share of PFML contributions	Note Confirm this on the official page before you rely on it.	when you hire	Check when you file

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in Massachusetts?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the municipal (checked Oct 24, 2026) Set by each city or town clerk; for example Boston charges $65 (plus $35 if you live outside Massachusetts). State law makes every certificate last four years..

How to file a DBA

Does Massachusetts require an annual report?

Yes. The fee is $500 (checked Oct 24, 2026). Every year, on or before the anniversary of the date the Certificate of Organization was filed (so an LLC formed in October 2026 files its first report by October 2027). The fee is $500 on paper; filing online adds a $20 expedited service fee. No late fee is listed.

Initial report: No. (checked Oct 24, 2026) No separate initial report. The first $500 annual report is due by the first anniversary of formation.

Does Massachusetts have a franchise or privilege tax?

No franchise tax. A single-member LLC owned by an individual is disregarded for Massachusetts income tax, so the owner reports its income on their own return and the LLC owes no corporate excise. Corporations, including S corporations and LLCs that choose to be taxed as corporations, pay the corporate excise, which is never less than $456 a year.

How do I register for state taxes in Massachusetts?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does Massachusetts require a general business license?

No. Massachusetts doesn’t issue one general business license; what you need depends on your activity and where you operate.

Massachusetts has no general state business license; the state's startup guide tells owners to check with the licensing boards in their city or town. Sellers of goods register for sales and use tax through MassTaxConnect, and the Department of Revenue mails a registration certificate (Form ST-1) for each location, which must be posted where customers can see it. The local lookup link is the state's directory of all 351 city and town websites, not a requirements tool. Licenses for specific trades and professions come from state boards, with a license check through the Division of Occupational Licensure. Employers register with the Department of Unemployment Assistance and for Paid Family and Medical Leave through MassTaxConnect; employers with fewer than 25 covered workers send only the employees' share of PFML contributions.

What local licenses will I need in Massachusetts?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

Boston (city)
City Clerk business certificate (DBA), needed when operating under a name other than your legal name. The fee is $65, plus $35 if you live outside Massachusetts, and it must be renewed every four years for the same fee; late renewal can cost up to $100 a month (capped at $300) and a change of address costs $50. Apply in person at City Hall, Room 601, or by mail with a notarized form; there is no online filing, and card payments in person carry a 2.5% fee. The page does not mention a general city business license.

When do I need workers’ comp in Massachusetts?

1 or more employees.

All employers must carry coverage no matter how many employees or hours, and owners who work as employees of their own company must be covered too. Sole proprietors, LLC members and LLP partners do not have to cover themselves, and corporate officers who own at least 25% can request an exemption. Domestic workers must be covered if they work 16 or more hours a week. The Department of Industrial Accidents enforces the requirement with stop work orders and fines starting at $100 a day.

What else should I know about starting a business in Massachusetts?

The LLC Certificate of Organization costs $500. Online and fax filings also carry an expedited service fee set on a sliding scale by order size, $20 on a $500 filing; all online and fax filings are paid by credit card or e-check. The LLC annual report costs $500 every year, due by the anniversary of formation. Business corporations pay $275 for up to 275,000 authorized shares plus $100 for each additional 100,000 shares, and file an annual report within 2½ months after their fiscal year ends ($100 online, $125 on paper, $150 if late). Anyone doing business under a name other than their legal name files a business certificate (DBA) with the clerk of each city or town where the business has an office, not with the state or a county; the fee is set by the town and the certificate must be renewed every four years. A bill to cut the LLC filing fee from $500 to $100 is pending (see the change note); fees have not changed yet.

What to double-check for Massachusetts?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note The business corporation filing fee is listed as $275 on the Corporations Division fee page, but its 2022 fee schedule shows $250 plus a $15 expedited fee for online filings. https://www.sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdf
Note Business certificate (DBA) fees are set by each city or town clerk; Boston charges $65. Check with your town clerk. https://www.mass.gov/lists/massachusetts-city-and-town-websites
Note Confirm this on the official page before you rely on it.
Note Confirm this on the official page before you rely on it.
Note A bill to cut the LLC filing fee from $500 to $100 and phase in graduated fees (the Governor's Mass Wins Act, H.5576) has been in conference committee since July 30, 2026, with no further action as of October 25, 2026. Fees have not changed. https://malegislature.gov/Bills/194/H5576/BillHistory

What to do next

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Sources

Official pages checked on October 24, 2026.