Massachusetts LLC annual report 2026: why it costs $520 and how to file

Updated April 2026

Massachusetts has the most expensive LLC annual report in the entire United States. At $520 for online filing ($500 by mail), it costs more than many states charge for LLC formation itself. And unlike most states, Massachusetts doesn't guarantee it will remind you when the filing is due.

Here's everything you need to know about the Massachusetts annual report — the fee, the deadline, the penalties, and the details that catch most business owners off guard.

The fee: $520 online, $500 by mail

Every Massachusetts LLC must file an annual report with the Secretary of the Commonwealth. The fee is $520 if filed online (which includes a $20 processing surcharge) or $500 if filed by mail. This fee applies to every LLC regardless of size, revenue, or activity level. A brand-new LLC that hasn't earned a dollar pays the same $520 as a multi-million dollar operation.

To put this in perspective: you could maintain LLC compliance in Wyoming ($60/year), Nebraska ($25 every two years), Colorado ($10/year), and Idaho ($0/year) combined and still spend less than Massachusetts charges for a single annual report.

For a complete comparison of what every state charges, see our full 50-state LLC compliance cost ranking.

The deadline: your LLC's anniversary date

Massachusetts uses an anniversary-based deadline — your annual report is due on the anniversary of your LLC's formation date every year. If you formed your LLC on March 15, your report is due by March 15 every year. If you formed on October 22, it's due by October 22.

This personalized deadline creates a unique problem. In states with a fixed deadline (Florida's May 1, Texas's May 15), there's a natural "filing season" that businesses and accountants collectively prepare for. In Massachusetts, your deadline could fall on any day of the year — which means there's no external prompt to remind you it's coming.

Massachusetts doesn't guarantee reminders

This is the detail that causes the most problems. Massachusetts does not commit to sending annual report reminder notices. Some LLC owners receive a courtesy reminder by mail with a Customer ID and PIN for online filing. Others receive nothing. The state's official position is that it's your responsibility to track the deadline and file on time — not theirs.

If you're relying on a reminder notice that never arrives, you'll miss your deadline without knowing it. The fix is straightforward: put your anniversary date in a calendar with a 60-day advance reminder, and treat the reminder as your filing trigger.

Late penalties that escalate

Missing the deadline triggers a penalty sequence that gets progressively worse. An immediate $25 late fee applies the day after your deadline. After approximately six months of non-filing, the state may issue a notice of default. If you don't cure the default within 30 days, daily penalties begin — starting at $5 to $10 per day for the first 15 days, then escalating to as much as $200 per day.

After two consecutive years of missed annual reports, the Secretary of the Commonwealth will dissolve your LLC. The dissolution typically takes effect on December 31 of the second year. Once dissolved, reinstatement requires filing all past-due reports at $520 each, paying all accumulated penalties, and submitting a reinstatement application with a $100 fee.

A business that misses two annual reports in Massachusetts faces a minimum reinstatement cost of $1,040 (two reports) plus $100 (reinstatement fee) plus accumulated daily penalties — easily exceeding $2,000 total.

What you're actually filing

The Massachusetts annual report requires your LLC's name and principal office address, the name and address of your registered agent, the names and addresses of all managers (if manager-managed) or members (if member-managed), a brief description of the LLC's business, and confirmation that the information on file with the Commonwealth is current.

The filing itself takes about 10 minutes online if you have all the information ready. You'll need your Customer ID and PIN to access the online filing system — if you don't have these, contact the Corporations Division at corpcid@sec.state.ma.us to request them.

Beyond the annual report: other Massachusetts obligations

The $520 annual report is your most visible Massachusetts compliance cost, but it's not the only one. Massachusetts LLCs also face state income tax obligations (5% flat rate on personal income for pass-through entities), the Paid Family and Medical Leave (PFML) program (approximately 0.88% of eligible wages), sales tax of 6.25% on applicable goods and services, and employer obligations including workers' compensation insurance from the first employee.

The PFML program is particularly notable because it applies to self-employed individuals who opt in, not just traditional employers. Many solo LLC owners are surprised to learn they can voluntarily participate in PFML — and that if they do, the contributions become mandatory going forward.

The complete Massachusetts compliance picture

Massachusetts is consistently one of the most expensive states for LLC compliance. Between the $520 annual report, state tax obligations, PFML contributions, and any local licensing requirements, a Massachusetts LLC owner needs to budget $1,000 or more per year in compliance costs alone — before any revenue is earned.

Our complete Massachusetts compliance guide covers every one of these obligations — the annual report process, all tax registrations, employer requirements, licensing obligations, and every deadline with step-by-step instructions.

Get the complete Massachusetts compliance guide — 27 pages of every requirement, every deadline, every fee, for $37.