LLC annual reports › Massachusetts
Massachusetts LLC Annual Report: Fee, Due Date and Penalties
What a Massachusetts LLC files to stay in good standing, what it costs and when it's due.
Compiled October 2026; some details come from secondary sources, so confirm with the state.
- Report fee
- $500
- How often
- Every year
- When it's due
- Annual report ($500 statutory fee, MGL c.156C s.12(d)) due on or before the anniversary date of filing the original certificate of organization. Third-party sites say online filing costs $520;
- First report
- By the first anniversary of formation.
- Late penalty
- No LLC late fee appears in MGL c.156C s.12. The $25 late fee commonly cited is the corporation rule under c.156B s.112.
Fee details: Due on or before the anniversary date of the original Certificate of Organization filing. $500 by mail; online/fax filing adds a $20 expedite fee ($520). Failure to file for two consecutive years can lead to administrative dissolution.
If you miss a deadline
The Secretary may start involuntary administrative dissolution if the LLC fails to file annual reports for 2 consecutive years (MGL c.156C s.70).
Getting reinstated: $100 state fee, plus any back reports, taxes and penalties.
Filing yourself, a Massachusetts LLC costs $1,000 in the first year and $500 a year after.
Full Massachusetts cost breakdown →Sources
- https://www.sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdf
- https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm
- https://www.mass.gov/info-details/starting-a-limited-liability-company-llc-in-massachusetts
- https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section12
- https://www.sec.state.ma.us/divisions/corporations/download/c156cdllcreinstatment.pdf
Questions
›How much is the Massachusetts LLC annual report fee?
Massachusetts's required report has a $500 state fee and is filed every year.
›When is the Massachusetts LLC annual report due?
Annual report ($500 statutory fee, MGL c.156C s.12(d)) due on or before the anniversary date of filing the original certificate of organization. Third-party sites say online filing costs $520; First report: By the first anniversary of formation.
›What happens if I file the Massachusetts annual report late?
No LLC late fee appears in MGL c.156C s.12. The $25 late fee commonly cited is the corporation rule under c.156B s.112. The Secretary may start involuntary administrative dissolution if the LLC fails to file annual reports for 2 consecutive years (MGL c.156C s.70).
›How much does it cost to reinstate a Massachusetts LLC?
Massachusetts charges a $100 reinstatement fee, plus any back reports, taxes and penalties.
Estimates are for planning only and are not legal or tax advice. States change fees and deadlines; check the official source before you file.