Massachusetts Compliance Guide

Filing requirements, deadlines, and fees for Massachusetts business entities.

Registrar: Massachusetts Secretary of the Commonwealth, Corporations Division ·Entity types: LLC, Corporation, LP, GP

Filing Obligations

Annual Report (Corporation)

Annual

Massachusetts corporations must file an annual report with the Secretary of the Commonwealth.

Deadline

Anniversary of incorporation (within 2.5 months of fiscal year end for tax purposes)

Fee

$125

Late Penalty

Late fees apply; potential administrative dissolution

Filing Method

Online

Applies to:CorporationOfficial source

Annual Report (LLC)

Annual

Massachusetts LLCs must file an annual report. Note the fee is significantly higher than many other states.

Deadline

Anniversary of organisation

Fee

$500

Late Penalty

Late fees apply; potential administrative dissolution

Filing Method

Online

Applies to:LLCOfficial source

Key Dates

Anniversary dateAnnual report due

Frequently Asked Questions

How much is the Massachusetts LLC annual report?

$500 per year — one of the highest LLC annual report fees in the country.

When is the Massachusetts annual report due?

On the anniversary date of formation or qualification.

Does Massachusetts have a corporate excise tax?

Yes. Massachusetts imposes a corporate excise tax on corporations doing business in the state. The rate is 8% of net income apportioned to Massachusetts.

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.