Alaska charges $250 to form an LLC; Maine charges $175. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.

Over a rolling three-year window, Alaska runs about $30 less in total state fees than Maine. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.

On speed, Alaska typically clears standard online filings faster than Maine. Both states offer expedited tiers at an additional cost for filers on tight timelines.

For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.

Formation filing fee
Alaska $250
Maine $175
Maine saves $75
Year 1 total estimate
Alaska $400
Maine $360
Maine saves $40
Ongoing per year
Alaska $150
Maine $185
Alaska saves $35
3-year total
Alaska $700
Maine $730
Alaska saves $30

Key differences at a glance

  • Maine costs $75 less to form ($175 vs $250).
  • Alaska is $35 per year cheaper to maintain ($150 vs $185).
  • Alaska has no state individual income tax; pass-through LLC income flows to members without a state layer. The other state does tax at the member level.
  • Maine requires LLCs to adopt a written operating agreement by statute. The other state treats it as recommended rather than required.

Where each state fits

For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.

What each state offers that the other does not

Only Alaska

  • Online filing
  • No state income tax
  • No state sales tax
  • Operating agreement not statutorily required

Only Maine

  • Paid expedited tier

Both states

  • No entity-level franchise or LLC tax
  • No publication requirement

Three-year cost, side by side

Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.

Alaska Maine
Year 1
$400
$360
Year 2
$550
$545
Year 3
$700
$730

Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).

What it costs under your specific situation

The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.

Scenario Year 1 Each year after 3-year total
You live in Alaska, business operates there
No foreign LLC registration needed. You pay Alaska fees only.
$400 $150 $700
You live in Maine, business operates there
No foreign LLC registration needed. You pay Maine fees only.
$360 $185 $730
Non-resident forming in Alaska with operations elsewhere
You pay Alaska's fees plus a typical home-state foreign LLC registration of about $200 per year.
$600 $350 $1,300
Non-resident forming in Maine with operations elsewhere
You pay Maine's fees plus a typical home-state foreign LLC registration of about $200 per year.
$560 $385 $1,330

Alaska vs Maine: full comparison

Dimension Alaska Maine
Online filing
Can you file the formation document online?
Yes No
Online approval time
Standard, non-expedited
1 business day Varies
Expedited option
Paid fast-track filing
Not offered $50
Annual report
Required in addition to tax
Required, $100 Required, $85
State-imposed annual tax
Franchise, privilege, or LLC tax minimum
None None
State income tax
On pass-through LLC income at member level
No Yes
Publication requirement
Newspaper publication after formation
No No
Operating agreement
Required by state statute
Recommended, not required Required by statute
Foreign LLC fee
Cost to register as a foreign LLC in this state
$350 $250
State sales tax
General statewide rate
None 5.5%

Taxes in Alaska and Maine

How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.

Alaska tax

No entity-level franchise tax on LLCs. No state income tax. Corporate rate 9.4%.

Maine tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 8.9%.

Ongoing compliance

The recurring filings each state requires after formation.

Alaska

Annual report $100, due 01/02 each year. Registered agent required in Alaska.

Maine

Annual report $85, due 06/01 each year. Registered agent required in Maine.

Formation process, side by side

What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.

Alaska

  1. Check business-name availability on the Alaska entity search.
  2. Appoint a registered agent with a physical Alaska street address.
  3. File Articles of Organization (form 08-484) for $250.
  4. Wait for approval. Online typically 1 business days. No paid expedite offered.
  5. Adopt an operating agreement (recommended, not required by Alaska statute).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $100 when it comes due.

Maine

  1. Check business-name availability on the Maine entity search.
  2. Appoint a registered agent with a physical Maine street address.
  3. File Certificate of Formation (Form MLLC-6) for $175.
  4. Wait for approval. Paper-only processing. Paid expedite from $50.
  5. Adopt a written operating agreement (statutorily required in Maine).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $85 when it comes due.

Before you pick either state

A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.

Registered agent is non-negotiable. Both Alaska and Maine (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.

Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in Alaska or Maine does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.

EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.

Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.

Agency contacts

Alaska Division of Corporations, Business and Professional Licensing (Corporations Section)

Website
www.commerce.alaska.gov/web/cbpl/Corporations.aspx
Phone
(907) 465-2550
Email
corporations@alaska.gov
Mail
State of Alaska, Corporations Section, P.O. Box 110806, Juneau, AK 99811-0806
Office
State Office Building, 333 Willoughby Avenue, 9th Floor, Juneau, AK 99801-1770
Hours
8:00 AM to 4:30 PM Alaska Time, Monday to Friday (Juneau office)

Maine Secretary of State, Bureau of Corporations, Elections and Commissions, Division of Corporations

Website
www.maine.gov/sos/corporations-commissions
Phone
(207) 624-7752
Email
CEC.Corporations@maine.gov
Mail
Division of Corporations, 101 State House Station, Augusta, ME 04333-0101
Office
Burton M. Cross Building, 111 Sewall Street, 4th Floor, Augusta, ME 04330
Hours
Office hours 8:00 AM to 5:00 PM Eastern, Monday to Friday. Customer service telephone hours 10:00 AM to 5:00 PM.

Alaska Department of Revenue, Tax Division

Website
tax.alaska.gov
Phone
(907) 269-6620
Mail
Alaska Department of Revenue, Tax Division, P.O. Box 110420, Juneau, AK 99811-0420
Office
550 W. Seventh Ave., Suite 500, Anchorage, AK 99501-3555
Hours
8:00 AM to 4:30 PM Alaska Time, Monday to Friday

Maine Revenue Services

Website
www.maine.gov/revenue
Phone
(207) 624-9595
Mail
Maine Revenue Services, P.O. Box 1060, Augusta, ME 04332-1060
Office
51 Commerce Drive, Augusta, ME 04330
Hours
8:00 AM to 5:00 PM Eastern, Monday to Friday

Frequently Asked Questions

  • Is it cheaper to form an LLC in Alaska or Maine?

    Maine is cheaper at formation ($175) than Alaska ($250). Ongoing costs are also different: $185 vs $150 per year. Total over three years: $730 vs $700.

  • Can I form an LLC in Alaska if I live in Maine?

    Yes, but your Maine business will almost certainly need to register as a foreign LLC in Maine too, which means paying Maine's foreign registration fee and any ongoing Maine obligations on top of the Alaska ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.

  • How long does it take to form an LLC in Alaska vs Maine?

    Alaska online: 1 business day; Maine online turnaround varies. Alaska does not offer paid expedite. Maine offers paid expedite from $50.

  • Which state has lower taxes for an LLC, Alaska or Maine?

    Alaska: no state income tax, no entity-level franchise or LLC tax. Maine: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax.

  • Do both states require a registered agent?

    Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Alaska and Maine both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.

  • Do I need a written operating agreement in Alaska or Maine?

    Maine requires LLCs to adopt a written operating agreement by statute. Alaska treats it as strongly recommended rather than required. In practice, any LLC with more than one member, or any LLC planning to preserve its liability shield, should have a written agreement regardless of which state it's formed in.

  • Which state should I pick if I run an online business from home?

    Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Alaska or Maine to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Full state guides

More Alaska and Maine comparisons

Sources

  • Filing fee: www.commerce.alaska.gov/web/Portals/5/pub/08-484.pdf · verified April 21, 2026
    Alaska Articles of Organization (form 08-484) instructions, citing AS 10.50.075: Filing Fee $250.00 for a domestic LLC. Same fee online and by mail. Online filings are immediate; hardcopy filings take 10 to 15 business days.
  • Expedited filing: www.commerce.alaska.gov/web/cbpl/Corporations/CorpFormsFees.aspx · verified April 21, 2026
    Alaska Corporations Section does not offer a separate expedited service tier. Online filings post immediately; there is no faster paid option.
  • Foreign LLC registration fee: www.commerce.alaska.gov/web/Portals/5/pub/08-497.pdf · verified April 21, 2026
    Certificate of Registration for a Foreign Limited Liability Company (form 08-497) under AS 10.50.615: filing fee $350.00.
  • Annual report fee: www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReportsFAQs.aspx… · verified April 21, 2026
    Domestic LLC biennial report fee: $100.00 (or $137.50 after February 1 with $37.50 late penalty). Foreign LLC biennial report fee: $200.00 (or $247.50 late). Due January 2 every two years, based on formation year parity (odd-year or even-year cycle). Initial Report is a separate filing due within 6 months of formation with no fee.
  • Operating agreement requirement: www.commerce.alaska.gov/web/Portals/5/pub/08-484.pdf · verified April 21, 2026
    Form 08-484 instructions: members of an LLC may adopt an operating agreement but the State does not require it to be filed. Alaska Statutes Title 10 Chapter 50 does not require a written operating agreement.
  • Online filing portal: www.commerce.alaska.gov/CBP/Corporation/startpage.aspx?file=CRFIL&enti… · verified April 21, 2026
    Alaska Corporations Online Filing portal for domestic LLC Articles of Organization. Online filings post immediately to the state entity database.
  • Business name search: www.commerce.alaska.gov/cbp/main/search/entities · verified April 21, 2026
    Alaska CBPL Corporations entity search. Use to confirm name availability before filing Articles of Organization.
  • Franchise tax: tax.alaska.gov/ · verified April 21, 2026
    Alaska Department of Revenue Tax Division publishes no franchise tax on LLCs. The biennial report fee and the separate business license fee are administrative filing fees, not franchise taxes.
  • Corporate income tax rate: tax.alaska.gov/programs/programs/index.aspx?60380 · verified April 21, 2026
    Alaska imposes a graduated corporate income tax with ten brackets, topping out at 9.4%. This applies to C-corporations and to LLCs that elect C-corp treatment, not to default pass-through LLCs.
  • Sales tax rate: tax.alaska.gov/ · verified April 21, 2026
    Alaska has no statewide sales tax. Individual boroughs and municipalities may levy local sales taxes (typically 1% to 7.5%), but there is no state-level rate.
  • Certificate of Formation form: www.commerce.alaska.gov/web/Portals/5/pub/08-484.pdf · verified April 21, 2026
    Official Articles of Organization (form 08-484, Rev. 01/07/2013) for a domestic Alaska LLC. Use for hardcopy filings; online filings use the Corporations Online Filing portal instead.
  • Naming rules: www.commerce.alaska.gov/web/cbpl/BusinessLicensing/SelectaBusinessName… · verified April 21, 2026
    Alaska Division of Corporations guidance on selecting a business name, including the LLC naming rule that the name must contain limited liability company, L.L.C., or LLC.
  • Filing fee: www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limi… · verified April 21, 2026
    Maine Secretary of State LLC Forms page: Certificate of Formation (Form MLLC-6) filing fee is $175. Current processing time published as 35 to 40 business days for routine filings. Maine does not offer online formation filing; Form MLLC-6 is mail-in only.
  • Expedited filing: www.maine.gov/sos/sites/maine.gov.sos/files/content/assets/250c200-4.d… · verified April 21, 2026
    Chapter 200 Rules for the Use of Expedited Service in Corporations: 24-hour service fee $50.00, immediate (same-day) service fee $100.00. Each request must be accompanied by the appropriate expedite fee in addition to the regular filing fee. Availability is subject to staffing. The 24-hour $50 tier is reported as the default expedited option.
  • Certificate of Formation form: www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limi… · verified April 21, 2026
    Form MLLC-6 Certificate of Formation is the fillable PDF Maine uses to form a domestic LLC under Title 31 Chapter 21 (Maine Limited Liability Company Act). Hosted under the SoS inline-files directory.
  • Business name search: apps3.web.maine.gov/nei-sos-icrs/ICRS?MainPage=x · verified April 21, 2026
    Maine Interactive Corporate Services (ICRS) entity name search. Redirected from legacy icrs.informe.org URL. Use to confirm name availability before filing.
  • Naming rules: legislature.maine.gov/legis/statutes/31/title31sec1508.html · verified April 21, 2026
    31 M.R.S.A. §1508 governs LLC naming requirements, including the required designator ('limited liability company,' 'LLC,' 'L.L.C.,' or similar) and distinguishability from other entities on the Secretary of State's records.
  • Operating agreement requirement: legislature.maine.gov/legis/statutes/31/title31sec1531.html · verified April 21, 2026
    31 M.R.S.A. §1531(1)(B) provides that to form an LLC 'a limited liability company agreement must be entered into or otherwise existing.' The agreement may be entered before, after, or at the time of filing the certificate, and may be written, oral, or implied under §1521, but the Maine Limited Liability Company Act requires that one exist. Maine is therefore classified as an operating-agreement-required state alongside California, Delaware, Missouri, and New York.
  • Publication requirement: legislature.maine.gov/legis/statutes/31/title31ch21sec0.html · verified April 21, 2026
    Title 31 Chapter 21 (Maine Limited Liability Company Act) contains no newspaper publication requirement for LLC formation. Not required.
  • Foreign LLC registration fee: www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limi… · verified April 21, 2026
    Form MLLC-12 Statement of Foreign Qualification to Conduct Activities: filing fee $250 for foreign LLCs registering to do business in Maine.
  • Annual report fee: www.maine.gov/sos/corporations-commissions/filing-an-annual-report · verified April 21, 2026
    Maine Secretary of State Filing an Annual Report page: annual report is required each year to maintain good standing; legal filing deadline is June 1. Annual report fee is $85 for domestic LLCs (Form MLLC-13) and $150 for foreign LLCs, per the LLC forms fee schedule. Online filing through Annual Reports Online is available; paper filings also accepted.
  • Corporate income tax rate: www.maine.gov/revenue/taxes/income-estate-tax/corporate-income-tax-112… · verified April 21, 2026
    Maine Revenue Services Corporate Income Tax (1120ME): graduated corporate income tax from 3.5% on income up to $350,000 to 8.93% on income in excess of $3,500,000. Reported as 8.93% top marginal rate. Does not apply to LLCs taxed as pass-through entities; applies to LLCs electing C-corp treatment.
  • Sales tax rate: www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-d… · verified April 21, 2026
    Maine Revenue Services Sales and Use Tax Rates: general sales tax rate is 5.5%. Higher rates apply to specific categories (prepared food 8%, rentals of lodging 9%, short-term auto rental 10%, adult-use marijuana 10%). Service Provider Tax on enumerated services is 6%.
  • Franchise tax: www.maine.gov/revenue/taxes/income-estate-tax/franchise-tax-1120b-me · verified April 21, 2026
    Maine Revenue Services Franchise Tax (1120B-ME): the Maine franchise tax is imposed only on banks and other financial institutions. No general franchise or capital-stock tax on ordinary LLCs. Recorded as applies: false.