Florida charges $125 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, Maine runs about $112 less in total state fees than Florida. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.

On speed, Florida 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
Florida $125
Maine $175
Florida saves $50
Year 1 total estimate
Florida $364
Maine $360
Maine saves $4
Ongoing per year
Florida $239
Maine $185
Maine saves $54
3-year total
Florida $842
Maine $730
Maine saves $112

Key differences at a glance

  • Florida costs $50 less to form ($125 vs $175).
  • Maine is $54 per year cheaper to maintain ($185 vs $239).
  • Florida 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 Florida

  • Online filing
  • No state income 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.

Florida Maine
Year 1
$364
$360
Year 2
$603
$545
Year 3
$842
$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 Florida, business operates there
No foreign LLC registration needed. You pay Florida fees only.
$364 $239 $842
You live in Maine, business operates there
No foreign LLC registration needed. You pay Maine fees only.
$360 $185 $730
Non-resident forming in Florida with operations elsewhere
You pay Florida's fees plus a typical home-state foreign LLC registration of about $200 per year.
$564 $439 $1,442
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

Florida vs Maine: full comparison

Dimension Florida Maine
Online filing
Can you file the formation document online?
Yes No
Online approval time
Standard, non-expedited
7 business days Varies
Expedited option
Paid fast-track filing
Not offered $50
Annual report
Required in addition to tax
Required, $139 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
$125 $250
State sales tax
General statewide rate
6.0% 5.5%

Taxes in Florida 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.

Florida tax

No entity-level franchise tax on LLCs. No state income tax. Corporate rate 5.5%.

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.

Florida

Annual report $139, due 05/01 each year. Registered agent required in Florida.

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.

Florida

  1. Check business-name availability on the Florida entity search.
  2. Appoint a registered agent with a physical Florida street address.
  3. File CR2E047 - Articles of Organization for Florida Limited Liability Company for $125.
  4. Wait for approval. Online typically 7 business days. No paid expedite offered.
  5. Adopt an operating agreement (recommended, not required by Florida 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 $139 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 Florida 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 Florida 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

Florida Department of State, Division of Corporations

Website
dos.fl.gov/sunbiz
Phone
(850) 245-6052
Email
NewFilingsCorpHelp@DOS.MyFlorida.com
Mail
Division of Corporations, P.O. Box 6327, Tallahassee, FL 32314
Office
The Centre of Tallahassee, 2415 N. Monroe Street, Suite 810, Tallahassee, FL 32303
Hours
8:00 AM to 5:00 PM Eastern, Monday to Friday

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.

Florida Department of Revenue

Website
floridarevenue.com
Phone
(850) 488-6800
Mail
5050 W Tennessee Street, Tallahassee, FL 32399-0100
Hours
8:00 AM to 5:00 PM Eastern, 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 Florida or Maine?

    Florida is cheaper at formation ($125) than Maine ($175). Ongoing costs are also different: $239 vs $185 per year. Total over three years: $842 vs $730.

  • Can I form an LLC in Florida 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 Florida 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 Florida vs Maine?

    Florida online: 7 business days; Maine online turnaround varies. Florida does not offer paid expedite. Maine offers paid expedite from $50.

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

    Florida: 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. Florida 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 Florida or Maine?

    Maine requires LLCs to adopt a written operating agreement by statute. Florida 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 Florida 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 Florida and Maine comparisons

Sources

  • Filing fee: dos.fl.gov/sunbiz/forms/fees/llc-fees/ · verified April 21, 2026
    Florida Division of Corporations LLC fee schedule: Articles of Organization $100.00 + mandatory Registered Agent Designation $25.00 = $125.00 total. Same fee whether filed online or by mail.
  • Expedited filing: dos.fl.gov/sunbiz/start-business/efile/fl-llc/ · verified April 21, 2026
    Florida Division of Corporations does not offer expedited filing service for new LLC formations. Documents are processed in the order received. Online filings with credit card typically post within 2-3 business days; mail filings take several weeks.
  • Online filing portal: efile.sunbiz.org/llc_file.html · verified April 21, 2026
    Sunbiz e-file portal for new Florida LLC Articles of Organization.
  • Certificate of Formation form: dos.fl.gov/sunbiz/forms/limited-liability-company/ · verified April 21, 2026
    Form CR2E047 - Articles of Organization for Florida LLC. Available as PDF at http://form.sunbiz.org/pdf/cr2e047.pdf
  • Business name search: search.sunbiz.org/Inquiry/CorporationSearch/ByName · verified April 21, 2026
    Sunbiz business entity search by name.
  • Operating agreement requirement: www.flsenate.gov/Laws/Statutes/2025/605.0105 · verified April 21, 2026
    Fla. Stat. §605.0105 defines the LLC operating agreement as an agreement that 'may be oral, implied, in a record, or in any combination thereof.' Not required to be written or filed with the state.
  • Publication requirement: www.flsenate.gov/Laws/Statutes/2025/Chapter605/All · verified April 21, 2026
    Florida Chapter 605 (Florida Revised LLC Act) imposes no newspaper publication requirement to form an LLC.
  • Foreign LLC registration fee: dos.fl.gov/sunbiz/forms/fees/llc-fees/ · verified April 21, 2026
    Foreign LLC Application for Authorization to Transact Business: $100 filing + $25 registered agent = $125 total. Same as domestic formation fee.
  • Annual report fee: dos.fl.gov/sunbiz/manage-business/efile/annual-report/ · verified April 21, 2026
    Florida Department of State: $138.75 annual report fee for LLCs. Due January 1 through May 1. Late filing after May 1 adds a $400 non-negotiable penalty (total $538.75). Administrative dissolution begins after the third Friday in September for unfiled reports.
  • Franchise tax: floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx · verified April 21, 2026
    Florida has no franchise tax. Corporate income tax of 5.5% applies only when an LLC elects C-corp treatment or is owned by a corporation. No state-level entity-level tax on pass-through LLCs.
  • State income tax: floridarevenue.com/taxes/taxesfees/Pages/individual.aspx · verified April 21, 2026
    Florida Constitution Article VII, Section 5 prohibits a personal income tax. Pass-through LLC income flows to members who owe no Florida individual income tax.
  • Corporate income tax rate: floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx · verified April 21, 2026
    Florida corporate income tax rate is 5.5% for taxable years on or after January 1, 2022.
  • Sales tax rate: floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx · verified April 21, 2026
    Florida general state sales tax rate is 6%. Counties may impose a discretionary sales surtax ranging 0.5% to 1.5%.
  • 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.