State Compliance Pack

Massachusetts

Region:

Massachusetts LLCs owe a notably higher annual report fee than most states ($500), due every year on the anniversary of formation.

Compliance Snapshot

Annual / Periodic Report Annual (Due: Annually, on the anniversary date of organization)
Report Fee $500 (VERIFY ANNUALLY)
Franchise / Privilege Tax Not Required

No separate franchise tax for LLCs taxed as pass-through entities. Corporations pay an excise tax instead.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax Pass-through by default. Massachusetts offers an elective 5% Pass-Through Entity (PTE) excise.
Official Business Portal Visit Portal ↗

Additional Notes

Massachusetts has one of the highest LLC annual report fees in the country at $500. Budget for this every year.

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.