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How to start a business in Michigan

The fees, filing links and deadlines for forming and registering a business in Michigan, 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: $50
LLC, first year (state fees): $50
$25 annual statement due February 15 next year (the year after if formed after September 30)
Corporation filing fee: $60
Annual report: $25
DBA filed with: County clerk (sole proprietors and partnerships); lara for llcs, corporations and limited partnerships
General state license: No
Newspaper notice: No

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

To form an LLC, file Articles of Organization (Form CSCL/CD 700) with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations, Securities & Commercial Licensing Bureau, Corporations Division for $50 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation (Form CSCL/CD 500) for $60 (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 Michigan?

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 in 2026 before October 1, operating from day one with no employees; licenses every business must hold are counted (Michigan has none), sales tax licenses are listed separately.

State fee	Cost	When	Checked
Articles of Organization filing fee	$50	at filing	Oct 24, 2026

First-year total: $50 in state fees.
$25 annual statement due February 15 next year (the year after if formed after September 30) Formation $50. The first $25 annual statement, due February 15 of the following year (an LLC formed after September 30 skips that date and first files 13 to 16 months after forming), is shown below the total, not counted in it. Excludes the sales tax license (free), assumed names, employer registrations, city and county licenses, registered agent services and optional expedite fees.

After the first year: The annual statement is due every February 15. Under current law it costs $25 for payments through September 30, 2027 and $15 after that, unless the Legislature changes it. An assumed name renews every five years for $25, and a sales tax license covers one calendar year at a time.

Fees that apply only in some cases

State fee	Cost	When	Checked
Sales Tax License (Department of Treasury) If you sell goods to final consumers in Michigan; covers one calendar year	$0	before making sales	Oct 24, 2026
Certificate of Assumed Name (Form 541) If the LLC does business under a name other than its legal name; lasts until December 31 of the fifth calendar year after filing	$25	before using the name	Oct 24, 2026
Withholding and unemployment insurance registration If you hire employees in Michigan; register with Treasury through Michigan Treasury Online and with the UIA in MiUI (MiWAM retires November 9, 2026)	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 Michigan?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the county clerk (sole proprietors and partnerships); LARA for LLCs, corporations and limited partnerships for $25 (checked Oct 24, 2026) The $25 fee is for an LLC's Certificate of Assumed Name (Form 541) with LARA ($10 for a corporation); it lasts until December 31 of the fifth calendar year after filing and renews for the same fee. Sole proprietors and partnerships file with their county clerk for five years instead; state law sets a $6 filing fee and $4 renewal, but counties charge more in practice (Saginaw County: $16 new, $14 renewal)..

How to file a DBA

Does Michigan require an annual report?

Yes. The fee is $25 (checked Oct 24, 2026). LLCs file an annual statement by February 15 each year, starting the year after formation. An LLC formed after September 30 skips the first February 15: an LLC formed January 1 to September 30, 2026 files its first statement by February 15, 2027; one formed October 1 to December 31, 2026 files by February 15, 2028. Filing opens online October 15, and statements can only be filed online through the MiBusiness Registry Portal. Under current law the fee is $25 through September 30, 2027 and drops to $15 after that.

Initial report: No. (checked Oct 24, 2026) No initial report. The first filing after formation is the annual statement (LLCs) or annual report (corporations) the following year.

Does Michigan have a franchise or privilege tax?

None. C corporations and LLCs that choose to be taxed as corporations owe Michigan's 6% Corporate Income Tax instead, but nothing is filed or paid with under $350,000 in Michigan gross receipts or a tax of $100 or less. A single-member LLC owned by one person that is taxed as a sole proprietorship does not owe it.

How do I register for state taxes in Michigan?

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

Does Michigan require a general business license?

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

Michigan has no general business license; the Corporations Division says it does not license businesses, and licenses depend on the activity. Businesses that sell goods to final consumers need a Sales Tax License from the Department of Treasury. It is free, each license covers one calendar year (January to December), and online registration through Michigan Treasury Online is processed within about 48 hours, with the license in about 7 business days. Employers also register with Treasury for withholding and with the Unemployment Insurance Agency (UIA). The UIA is replacing MiWAM with its new MiUI system: MiWAM shuts down at 4:30 p.m. on November 2, 2026, UIA services are down until MiUI goes fully live at 8 a.m. on November 9, 2026, and from then on MiUI is the only system for employer tax and benefit tasks. Treasury also warns that some of its call centers will be closed during system upgrades in November. Some Michigan cities, such as Detroit, levy their own income tax, and owners should check county and city offices for local permits. No statewide local lookup found.

What local licenses will I need in Michigan?

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.

Detroit (city)
No general city business license: the city's Licensing page says only some business types need one, as listed on the Buildings, Safety Engineering and Environmental Department (BSEED) business license page. Applications go through the city's Accela customer portal, and renewals are handled by an emailed link; the page calls most licenses bi-annual without saying whether that means twice a year or every two years. No fees are on the page.

When do I need workers’ comp in Michigan?

3 or more employees at one time, or 1 or more employees working 35+ hours a week for 13+ weeks in the past 52 weeks.

A sole proprietor is never counted as an employee, so an owner with no workers needs no policy. Partnerships, corporations and LLCs must keep either a policy or a Notice of Exclusion (Form WC-337) on file. The exclusion works only if every worker is an owner who qualifies (for an LLC, members who are also managers and own at least 10%; for a corporation, officers who own at least 10% of the stock) and no subcontractors are used. Agricultural employers must cover workers at 3 or more employees working 35+ hours a week for 13+ consecutive weeks. Households must cover a domestic worker employed 35+ hours a week for 13+ weeks.

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

Articles of Organization cost $50 and can be filed online through the MiBusiness Registry Portal (michigan.gov/corpfileonline), by mail, or in person by appointment; debit and credit cards are accepted online and LARA's fee schedule lists no added portal fee. Expedited service is optional: $50 extra for 24-hour handling of a formation filing, up to $1,000 for one-hour service. A profit corporation pays $60 to form ($10 filing fee plus a $50 organization fee for up to 60,000 authorized shares), more for more shares. Corporations file a $25 annual report by May 15 each year, plus a late penalty of $10 a month up to $50. Professional service LLCs pay $75 for the annual statement, plus $50 if late. Under 2023 Public Act 133, the $25 LLC annual statement and corporation annual report fees drop to $15 for payments after September 30, 2027. Since June 23, 2025, annual reports and statements can only be filed online. An entity that stays behind on its annual filings can be dissolved or lose good standing after a grace period. LLCs and corporations mostly owned by veterans may qualify for a fee waiver.

What to double-check for Michigan?

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

Note Both are linked from https://www.michigan.gov/lara/bureau-list/cscl/corps.
Note The State License Search returned no results when we checked. https://www.michigan.gov/som/government/state-license-search
Note The Unemployment Insurance Agency moves employers fully from MiWAM to MiUI on November 9, 2026 (MiWAM shuts down November 2), so its employer page and links may change after that date. https://www.michigan.gov/leo/bureaus-agencies/uia/employers
Note Confirm this on the official page before you rely on it.
Note State law lets LARA charge $50 extra for documents filed by electronic transmission (MCL 450.5101(2)), but LARA's fee schedule lists online filings at the standard fee with no added charge, so we assume none applies.
Note County assumed name fees for sole proprietors and partnerships vary: state law sets $6 to file and $4 to renew for five years, but counties charge more (Saginaw County: $16 new, $14 renewal). Check with your county clerk.
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.