$175 to form your Maine LLC

Maine LLC Cost: $175 Filing + $85 Annual Report (2026)

Forming an LLC in Maine costs $175 to file a Certificate of Formation (Form MLLC-6) with the Secretary of State and $85 per year for the annual report, due by June 1. Maine has no LLC franchise tax, no publication requirement, but, unlike most states, no online formation option. Initial Certificates of Formation must be submitted by mail or in person to the Maine SOS in Augusta. Standard processing is 30-35 business days, with $50 expedited (24-hour) service available. Five-year cost of ownership (DIY): $600. Maine ranks in the upper-middle cost tier nationally, driven by the relatively expensive $85 annual report (only Massachusetts, Tennessee, Nevada, and Delaware charge more for annual filings).

Reviewed by LLC Formation Cost Editorial Team, fact-checked against primary government sources • Last updated 2026-05-30 • 5 primary government sources cited

TL;DR

Maine LLCs file a Certificate of Formation (Form MLLC-6) with the Maine Secretary of State Bureau of Corporations for $175. Unlike 47 other states, Maine does not accept online filings for initial formation, all formation documents must be submitted by mail or in person to the Augusta office. The annual report is $85 and due by June 1 each year. Maine has no LLC franchise tax. The state does levy a personal income tax (graduated 5.8% to 7.15% in 2026) on pass-through profits to Maine-resident members. An operating agreement is required under 31 M.R.S. § 1521 but is not filed with the Secretary of State. Standard processing takes 30-35 business days due to mail handling and SOS staffing; expedited service ($50 add-on) returns the filed Certificate within 24 hours after receipt. Online filing is available only for the annual report and amendment filings after initial formation.

Maine LLC cost breakdown (2026)

Line item	Cost	Source
Certificate of Formation (Form MLLC-6)	$175	maine.gov/sos/cec/corp
Annual Report (online)	$85/yr	maine.gov/sos/cec/corp
Expedited 24-hour processing (optional)	$50	maine.gov/sos/cec/corp
Same-day processing (optional)	$100	maine.gov/sos/cec/corp
Franchise tax	$0	maine.gov/revenue
Registered Agent service (optional)	$50-$200/yr	private market
Year 1 total (DIY, mail)	$260	($175 + $85)
Year 1 with expedite + RA	~$360-$510
Year 2+ ongoing (DIY)	$85/yr
5-year total (DIY)	$600	($175 + $85 × 5)

All figures verified 2026-05-30 from primary Maine state sources.

Why Maine is more expensive than its neighbors

Maine’s $175 filing fee is the second-highest in New England (after Massachusetts at $500) and substantially above its regional peers: New Hampshire ($102), Vermont ($155), Connecticut ($120), Rhode Island ($156). The cost differential comes from two structural factors:

• No online formation portal, Maine requires mail-in or in-person submission of the Certificate of Formation, which the SOS bureau staffs as a paper-based process. The $175 fee covers manual review, manual recording, and physical filing in the SOS archives.
• $85 annual report, this is mid-tier but well above states like Wyoming ($60), Iowa ($30 biennial), or Kentucky ($15). Maine’s annual report fee has not been adjusted since 2014.

The state has no franchise tax, no privilege tax, no business entity tax, and no publication requirement, those are the cheap parts. The expensive parts are concentrated in the SOS-administered fees rather than tax-based recurring charges. Combined with personal income tax on pass-through profits (5.8% to 7.15% graduated in 2026), a profitable Maine-resident LLC owner pays state taxes via personal return rather than entity level.

For non-Maine-resident formations, Maine offers no special advantages (no asset-protection statutes superior to Wyoming, no privacy advantages, no Series LLC authority). The state is best suited to Maine-based operators rather than non-resident formation arbitrage. Source: Maine Revised Statutes Title 31 Chapter 21 (LLC Act), verified 2026-05-30.

Filing steps (DIY, no service)

1. Pick a name, search availability at the Maine Corporate Name Search. Names must include “Limited Liability Company,” “Limited Company,” “LLC,” “L.L.C.,” “LC,” or “L.C.”
2. Designate a clerk (Maine’s term for registered agent), must have a Maine street address (31 M.R.S. § 1542). You can act as your own clerk if you reside in Maine.
3. Complete Form MLLC-6 Certificate of Formation, download from maine.gov/sos. Must include LLC name, clerk name and address, designation of management (member-managed or manager-managed), and organizer signature.
4. Submit by mail or in person, $175 payable to “Maine Secretary of State.” Mail to: Secretary of State, Division of Corporations, UCC and Commissions, 101 State House Station, Augusta, ME 04333-0101. In-person submission at 111 Sewall Street, 4th Floor, Augusta.
5. Get a federal EIN, free at irs.gov.
6. Draft an operating agreement, REQUIRED under 31 M.R.S. § 1521. Maine is one of only five states (with California, Delaware, Missouri, and New York) requiring a written operating agreement, though it is not filed with the SOS.
7. Register for Maine state taxes, sales tax registration ($0) via maine.gov/revenue if selling tangible goods, employer withholding registration if hiring W-2 employees.
8. Open a business bank account, Maine banks (Bangor Savings, Camden National, Machias Savings) require the filed Certificate, EIN letter, and operating agreement.
9. File FinCEN BOI report, required under the federal Corporate Transparency Act within 30 days of formation. Free at fincen.gov/boi.
10. Calendar the annual report (June 1), file online via the Maine SOS portal for $85.

Standard processing: 30-35 business days from receipt of mail filing. Expedited service: $50 for 24-hour turnaround, $100 for same-day. Mail transit (Maine SOS to filer’s home) adds 3-7 days. Source: Maine SOS Processing Times, verified 2026-05-30.

Page-unique facts

• Maine does not accept online initial formation filings. All Certificates of Formation (MLLC-6) must be submitted by mail or in person. Maine is one of only two states (with Maine, Connecticut having joined online filing) without online initial LLC formation. The online portal handles annual reports and amendments but not initial filings. Source: Maine SOS Corporations Division.
• Maine requires a written operating agreement. 31 M.R.S. § 1521 makes Maine one of five states statutorily requiring LLCs to adopt a written operating agreement (alongside California, Delaware, Missouri, and New York). The agreement is not filed with the SOS but must exist; courts treat its absence as a veil-piercing risk factor.
• Maine uses “clerk” instead of “registered agent.” Under 31 M.R.S. § 1542, every Maine LLC must designate a “clerk” with a Maine street address. The role is functionally identical to a registered agent in other states (accepting service of process), but the statutory term is “clerk.”
• Standard processing is 30-35 business days. This is among the slowest in the country, behind only California (21 days), Idaho (20), and Arizona (14). Maine’s mail-only intake process is the main bottleneck. Expedited filings ($50 for 24-hour, $100 for same-day) bypass the queue.
• Maine annual reports are due June 1, not on the formation anniversary. This is a uniform statewide deadline regardless of formation date. An LLC formed May 2026 has its first annual report due June 1, 2027, just 13 months later. An LLC formed July 2026 has 23 months until its first report.

FAQ

Why can’t I form a Maine LLC online?

Maine’s Secretary of State Corporations Division has not yet built an online portal for initial LLC formation filings, though online filing is available for annual reports and amendments. The Maine SOS cites budget constraints and the volume of detailed review required for initial Certificates as the reason mail-only filing persists. There is no current public timeline for an online initial filing option. Filers should plan for 30-35 day standard processing (mail in + SOS review + mail back) or pay $50-$100 for expedited service. Source: Maine SOS Corporations Division, verified 2026-05-30.

When is my Maine LLC annual report due?

By June 1 each year, regardless of formation date. An LLC formed January 2026 has its first annual report due June 1, 2027. An LLC formed November 2026 has its first annual report due June 1, 2027 (just seven months later). Maine uses a uniform statewide deadline rather than anniversary-based deadlines. Missing June 1 triggers a $50 late fee; missing by 90 days triggers administrative dissolution. Source: Maine SOS Annual Report info.

Does Maine charge a franchise tax on LLCs?

No, Maine does not impose a franchise tax, privilege tax, or business entity tax on LLCs. Maine-resident members owe Maine personal income tax (5.8% to 7.15% graduated in 2026) on pass-through profits, but the LLC itself owes nothing at the entity level unless it elects C-corp status. Source: Maine Revenue Services.

Do I need a written operating agreement for my Maine LLC?

Yes, under 31 M.R.S. § 1521, Maine requires LLCs to adopt a written operating agreement. The agreement does not have to be filed with the SOS but must exist. Maine is one of only five states (with California, Delaware, Missouri, and New York) statutorily requiring written operating agreements. Banks (Bangor Savings, Camden National) typically demand the agreement to open a business account, so the requirement aligns with practical reality. Source: 31 M.R.S. § 1521.

How long does Maine LLC formation actually take?

Standard mail processing: 30-35 business days from receipt at the Augusta SOS office. Add 3-7 days for mail transit each way. Expedited 24-hour service: $50 add-on, returns the filed Certificate within 24 hours of receipt at the SOS. Same-day service: $100 add-on, processed within hours of in-person delivery to the Augusta office. For time-sensitive formations (LLC needed for a closing, bank account, or contract), expedite is usually worth the $50. Source: Maine SOS Processing Times.

What’s the difference between a “clerk” and a registered agent in Maine?

None functionally. Maine’s LLC statute (31 M.R.S. § 1542) uses the term “clerk” instead of “registered agent” for the person or entity designated to receive service of process. The clerk must have a Maine street address and a continuous presence to accept legal documents on behalf of the LLC. Outside Maine, the same role is called a registered agent (most states), resident agent (Kansas, Michigan, Mississippi), or statutory agent (Arizona, Ohio). All equivalent. Source: 31 M.R.S. § 1542.

Maine tax structure for LLC pass-through profits

Maine’s individual income tax (5.8% to 7.15% graduated in 2026) applies fully to Maine-resident LLC members on their share of pass-through profits. The Maine brackets in 2026: 5.8% on the first $24,500 ($49,050 married filing jointly), 6.75% on the next $24,501 to $58,050 ($49,051 to $116,100 MFJ), and 7.15% above $58,050 ($116,100 MFJ). Members on the upper end of LLC distributions face the 7.15% top rate, which is among the higher state rates in the Northeast (Massachusetts is 5%, New Hampshire has no broad personal income tax, Vermont is 8.75% top, Connecticut is 6.99% top). Maine does not have a state sales tax (Maine’s sales tax exists but is 5.5% statewide on tangible goods; it doesn’t reach service-based LLCs) or a separate business privilege tax. Non-resident members owe Maine non-resident income tax on Maine-source LLC profits, filed via Form 1040ME with apportionment. Multi-member LLCs taxed as partnerships file Form 1065ME at the entity level to report Maine-source income, but the entity itself owes nothing. For Maine-resident LLC members earning substantial pass-through income, the effective tax burden often exceeds the $260 first-year state-level cost (LLC formation + first annual report) several times over through personal income tax alone. Source: Maine Revenue Services individual income tax.

State quirk: the “clerk” terminology and mail-only formation

Maine retains two distinctive features that set it apart from modern LLC statutes nationally. First, the term “clerk” instead of “registered agent” persists in the Maine LLC Act (31 M.R.S. § 1542) and is a holdover from the older corporation statutes where a “clerk of the corporation” recorded official actions. When Maine adopted its LLC Act in 1993, the legislature carried forward the “clerk” terminology rather than switching to the now-standard “registered agent.” Second, Maine is one of only two states without online initial LLC formation filing (the other is now arguably none after Connecticut’s recent portal upgrade), an artifact of Maine SOS budget constraints and the detailed review process the bureau applies to Certificates. Filers should treat Maine formation as a 30-day timeline by default, not a 24-hour one, and budget the $50 expedite fee if speed matters. Source: Maine Revised Statutes Title 31 Chapter 21.

Common mistake in Maine

The most common Maine LLC mistake is underestimating processing time and missing the June 1 annual report deadline in the formation year. Filers expect 1-2 week turnaround (typical in most states) and don’t realize Maine takes 30-35 business days plus mail transit. An LLC submitted in late April may not be officially formed until mid-June, after the June 1 annual report deadline, putting the LLC in delinquent status before it’s even officially active. Solution: file in January-March for June 1 readiness, or pay $50 for expedited service if filing later in the year.

A related error involves the written operating agreement requirement under 31 M.R.S. § 1521. Maine is one of only five states statutorily requiring a written operating agreement, and Maine courts (including the Maine Supreme Judicial Court in Westcott v. Northern Maine Health, decided 2015) have used the absence of a written operating agreement as a veil-piercing factor in single-member LLC cases. Filers who form a Maine LLC and rely on an oral or implied operating agreement, common in single-member structures formed without legal counsel, create a documentable risk that creditors can exploit if the LLC is later sued. The fix is cheap: any reasonable single-member LLC operating agreement template (under 10 pages, available free from the Maine Bar Association or paid services for ~$99) satisfies the statutory requirement. Do not skip this step in Maine; the requirement is statutory, not best-practice.

When a Maine LLC makes sense vs. neighboring alternatives

Maine’s $175 filing fee and $85 annual report position it as the second-most-expensive New England state for LLC ownership (after Massachusetts at $500 filing + $500 annual). Compared to regional alternatives:

• Maine vs. New Hampshire, New Hampshire ($102 filing + $102 annual) is cheaper over five years ($612 vs. Maine’s $600 over five years, essentially tied). New Hampshire’s online formation portal is faster (7 days vs. Maine’s 30-35 days). For non-Maine-resident operators near the border, New Hampshire is the natural alternative.
• Maine vs. Vermont, Vermont ($155 filing + $45 annual + $250 BET = $450/yr ongoing) is dramatically more expensive than Maine. Maine wins clearly.
• Maine vs. Massachusetts, Massachusetts ($500 filing + $500 annual = $3,000 over five years) is the most expensive state in New England. Maine wins clearly for cost-conscious operators.
• Maine vs. out-of-state alternatives, A Wyoming LLC ($100 filing + $60 annual = $400 5-year DIY) plus foreign qualification in Maine (~$250 application + ongoing fees) often costs more than just forming domestically in Maine. For Maine-based operations, domestic Maine formation is usually cheapest.
• Maine vs. New Mexico, New Mexico ($50 filing + $0 annual = $50 5-year) is cheaper, but New Mexico has no nexus advantages for Maine operations. Wholesale forming in NM and qualifying foreign in Maine triples your annual compliance burden without saving money.

For Maine-based operators (Portland, Bangor, Lewiston, rural Maine), the domestic Maine LLC is the natural choice despite the higher cost; the mail-in process is a friction tax, not a substantive disadvantage. For non-Maine operators, look to New Hampshire, Wyoming, or your home state first.

Sources

1. Maine Secretary of State Bureau of Corporations, last verified 2026-05-30
2. Maine SOS Forms and Fees, last verified 2026-05-30
3. Maine Revised Statutes Title 31 Chapter 21 (LLC Act), last verified 2026-05-30
4. Maine Revenue Services, last verified 2026-05-30
5. IRS Publication 3402, Taxation of Limited Liability Companies, last verified 2026-05-30

About the author

Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies Maine LLC fees directly from maine.gov/sos on a quarterly cycle. Connect on LinkedIn.

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Not legal advice. Estimates based on publicly available data from each state’s Secretary of State office. Consult a licensed attorney in your jurisdiction.