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How to start a business in Maine

The fees, filing links and deadlines for forming and registering a business in Maine, 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: $175
LLC, first year (state fees): $175
$85 annual report due by June 1 next year
Corporation filing fee: $145
Annual report: $85
DBA filed with: Municipal
General state license: No
Newspaper notice: No

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

To form an LLC, file Certificate of Formation (Form MLLC-6) with the Maine Department of the Secretary of State, Bureau of Corporations, Elections and Commissions, Division of Corporations, UCC and Commissions for $175 (checked Oct 24, 2026). Filing is on paper. A corporation files Articles of Incorporation (Form MBCA-6) for $145 (checked Oct 24, 2026). 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 Maine?

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. Maine accepts formation filings by mail only, so the paper filing fee is used.

State fee	Cost	When	Checked
Certificate of Formation (Form MLLC-6)	$175	at filing	Oct 24, 2026

First-year total: $175 in state fees.
$85 annual report due by June 1 next year Formation $175. The first $85 annual report, due by June 1 of the year after formation, is shown below the total, not counted in it. Maine has no general state business license and no franchise tax for most businesses. Excludes city and town licenses, registered agent services, sales tax registration, an assumed name, and optional expedite fees.

After the first year: The $85 annual report is due each year by June 1; filing late adds a $50 penalty.

Fees that apply only in some cases

State fee	Cost	When	Checked
Sales and use tax registration (Maine Tax Portal) If you sell taxable goods or services in Maine	Note No fee is stated on Maine Revenue Services pages; the statute (36 MRSA §1754-B) says application forms are free.	before making sales	Check when you file
Assumed name statement (Form ASUM-5) If the LLC does business under a name other than its legal name	$125	before using the name	Oct 24, 2026

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 Maine?

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) Sole proprietors and partnerships file with the city or town clerk, and each town sets its own fee. LLCs and corporations file an assumed name statement (Form ASUM-5) with the Secretary of State for $125, confirmed on the SOS forms pages and in statute..

How to file a DBA

Does Maine require an annual report?

Yes. The fee is $85 (checked Oct 24, 2026) The $85 fee and June 1 deadline are confirmed; the Annual Reports Online page does not say whether a card or convenience fee is added online.. Between January 1 and June 1 each year, starting the calendar year after formation. A late report adds a $50 penalty.

Does Maine have a franchise or privilege tax?

None for most businesses; Maine's franchise tax (Form 1120B-ME) applies only to banks and other financial institutions with Maine income.

How do I register for state taxes in Maine?

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

Does Maine require a general business license?

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

Maine has no general state business license; general licenses to operate are handled by each town or city. Specific trades and professions need state licenses, and the state's free Business Answers service (Department of Economic and Community Development) helps identify them. Sales and use tax and withholding registration are done together in the Maine Tax Portal under Register a Business; sellers with a physical presence in Maine, or remote sellers with more than $100,000 in Maine deliveries, must register. Employers register for unemployment tax with the Department of Labor through ReEmployME, and separately register for Maine Paid Family and Medical Leave, whose contributions began in January 2025. No statewide local lookup found; the Maine.gov local government directory lists town offices.

What local licenses will I need in Maine?

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.

Portland (city)
The city's Business Licensing page lists which businesses need a city license.

When do I need workers’ comp in Maine?

1 or more employees.

Coverage is mandatory for nearly all employers; a sole proprietor with no employees and LLC owners are not required to cover themselves. A corporate owner holding at least 20% of voting stock may waive coverage in writing through the Workers' Compensation Board (Form WCB-2C). Domestic workers in a private home are exempt, and farms using seasonal or casual laborers are exempt if they carry set amounts of employer's liability and medical payments coverage. A hiring business can confirm independent contractor status through a predetermination application to the Workers' Compensation Board or by collecting the contractor's certificate of coverage.

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

Formation documents are filed on paper by mail (no online formation filing is offered); the Secretary of State says corporate filings currently take 2 to 7 business days. Optional expedite fees are $50 for next business day and $100 for same day. Sole proprietors and general partnerships record a trade name with the city or town clerk where they do business, not the state, and the fee is set locally; LLCs and corporations file an assumed name with the Secretary of State ($125). The corporation annual report is also $85, due June 1, and a late report adds a $50 penalty for both LLCs and corporations. Licensed professionals such as accountants, attorneys, chiropractors and dentists can form a professional LLC under 13 MRSA chapter 22-A by checking the professional LLC box on Form MLLC-6.

What to double-check for Maine?

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 $85 annual report fee is confirmed, but the Annual Reports Online page does not say whether a card or convenience fee is added when you file online. https://apps1.web.maine.gov/cgi-bin/online/aro/index.pl
Note No official page states outright that Maine has no newspaper publication requirement for new businesses; none appears on the Secretary of State's formation pages or forms.
Note Sole proprietors and partnerships file their trade name with the city or town clerk, and each town sets its own fee; check with your town office.
Note Maine Revenue Services pages do not state a fee for sales and use tax registration; the law says application forms are free.
Note Confirm this on the official page before you rely on it.
Note Confirm this on the official page before you rely on it.

What to do next

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Sources

Official pages checked on October 24, 2026.