How much does it cost to form an LLC in Maine in 2026?

The state filing fee is $175, paid by check to the Secretary of State with Form MLLC-6. Plan for another $50 to $125 per year for a commercial registered agent with a Maine street address, and $85 each year for the annual report. A first-year Maine LLC with a commercial agent typically spends around $300 to $350 in combined state and agent fees.

Can I form a Maine LLC online?

Not at the formation stage. Maine's domestic LLC formation is mail-only; Form MLLC-6 is a fillable PDF that you print, sign, and mail to the Division of Corporations in Augusta with a check for $175. The Bureau of Corporations does offer online filing for the annual report through Annual Reports Online, but the Certificate of Formation itself has no online equivalent.

How long does it take to form a Maine LLC?

Standard processing is around 55 business days once the paperwork is in the Bureau of Corporations' hands, per the SoS LLC Forms page. With mail transit and any corrections, plan on six to eight weeks start to finish. Maine offers 24 hours expedited service at $50 or same-day service at $100, both of which require mailing or hand-delivering the form to Augusta with the extra fee.

Does Maine have an annual report for LLCs?

Yes. Maine LLCs file Form MLLC-13 with the Bureau of Corporations by June 1 each year at a cost of $85 for domestic LLCs ($250-registered foreign LLCs pay $150). Filing is available through the Annual Reports Online portal or on paper. Late filings trigger a $50 late fee and, if left unresolved, administrative revocation of the LLC.

Does Maine require an operating agreement?

Yes. 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 can be written, oral, or implied under §1521, and does not get filed with the state, but the Maine Limited Liability Company Act requires that one exist. Maine is on the short list of operating-agreement-required states alongside California, Delaware, Missouri, and New York.

Do Maine LLCs pay state income tax?

A pass-through LLC owes nothing at the entity level. Members report their share of income on Maine personal returns at graduated rates from 5.8% to 7.15%. An LLC electing C-corp treatment pays Maine corporate income tax on the graduated schedule, from 3.5% on the first $350,000 up to 8.9% on taxable income above $3,500,000.

Does Maine have a franchise tax on LLCs?

Not on ordinary LLCs. The Maine franchise tax under 36 M.R.S.A. §5206 applies only to banks and other financial institutions filing Form 1120B-ME. General operating LLCs have no franchise or capital-stock tax sitting behind the $85 annual report.

Should I form my LLC in Maine instead of my home state?

Only if you live or operate in Maine. The slow paper-based formation process, the $175 filing fee, and the statutory operating agreement requirement are all tolerable when the state is where your business actually sits. For a remote online business with no Maine ties, Wyoming or New Mexico will cost less, clear faster, and leave you with one filing to track instead of two.

Maine LLC: fees, filing steps, and 2026 costs

$175 Filing fee Mail only

$360 Year 1 estimate Filing + first year tax + RA

~ days (expedited 24h) Approval Mail ~55d

$85 annual report Ongoing Due 06/01 annually

Where Maine fits, and where it doesn't

Good fit for Maine

You live in Maine and run a coastal business where the customers, property, and permits all sit in state: a Portland restaurant, a Midcoast boatyard, a guide service in the Allagash, a Bar Harbor vacation rental. You are a Maine resident forming a single-member LLC for professional work or consulting. You already own Maine real estate and want a Maine LLC on the deed. You can tolerate a 35 to 40 business day wait for formation, either because the filing is routine or because you file the expedited request at $50 to knock it down to 24 hours.

Skip Maine when

You need an LLC formed in two weeks. Maine's standard processing is around 55 business days, which is slower than almost every state with online filing, and the expedited tier requires mailing Form MLLC-6 physically to Augusta with the extra fee. You run a remote online business with no Maine ties and are picking Maine for no reason beyond alphabetical habit; Wyoming or New Mexico will cost less and clear faster. You are allergic to paper. Maine's formation filing is mail-only, there is no fillable online alternative for domestic LLC formation, and every fix requires another round trip with the Bureau of Corporations.

What a Maine LLC actually costs

Formation filing fee Paid once at formation $175
Commercial registered agent Annual, estimate $100
Annual report fee Annual, due 06/01 $85
Year 1 total estimate Formation plus first-year ongoing $360

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $360

Year 2 $185

Year 3 $185

How Maine compares on the basics

Online filing Mail filing only

Expedited processing $50 for 24h

Yes

Annual report required Separate report on top of tax

Yes

State-imposed annual tax None beyond income tax

Written operating agreement required Statute requires one on file

Required

Newspaper publication requirement Not required in this state

State sales tax 5.5% state rate

5.5%

How to apply for an LLC in Maine

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the Maine Secretary of State record. Check availability at the Maine entity search.
Designate a registered agent
Every Maine LLC is required to have a registered agent with a physical street address in Maine. You can serve as your own agent if you live in Maine, or hire a commercial service for $99 to $249/yr. See the Maine registered agent guide.
File Certificate of Formation (Form MLLC-6)
Filing fee is $175. Mail filings are accepted. Paid expedite is available for $50.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
Maine statutorily requires a written operating agreement. See the operating agreement pillar for the 12 clauses every agreement should include.

Filing walkthrough

Maine runs LLC formation through the Division of Corporations in Augusta. You fill in Form MLLC-6 (Certificate of Formation), attach a $175 check payable to the Secretary of State, and mail it to 101 State House Station. There is no online formation portal for domestic LLCs; filing is paper only. Standard processing is currently posted at around 55 business days, which for a mail-submitted filing means you should plan on six to eight weeks start to finish once transit and any corrections are factored in.

If the timeline doesn't work, Maine offers an expedited tier under Chapter 200 Rules: 24 hours for $50, or same-day service for $100. You still mail the form; the expedite fee sits on top of the regular $175. Every Maine LLC needs a registered agent with a Maine street address; commercial agents run $50 to $125 per year. One detail specific to Maine: 31 M.R.S.A. §1531(1)(B) provides that 'a limited liability company agreement must be entered into or otherwise existing' as part of forming the LLC. The agreement can be oral, written, or implied under §1521, and does not get filed with the state, but the statute requires that one exist.

Check name availability Maine formation guidance

How Maine taxes an LLC

Maine does not impose a general franchise tax on LLCs. The Form 1120B-ME franchise tax under 36 M.R.S.A. §5206 applies only to banks and other financial institutions, which means an ordinary operating LLC has no entity-level tax at formation.

A pass-through LLC passes income to its members, who pay Maine personal income tax at graduated rates from 5.8% to 7.15%. An LLC that elects C-corp treatment walks into Maine's graduated corporate income tax: 3.5% up to $350,000, 7.93% from $350,001 to $1,050,000, 8.33% up to $3,500,000, and 8.9% above that. For a mid-sized operating company the Maine corporate rate is higher than Massachusetts' 8% flat and materially higher than New Hampshire's 7.5% BPT, so the classification decision matters.

Sales tax is the other moving part. The general rate is 5.5%, but Maine carves out higher rates by category: prepared food at 8%, lodging at 9%, short-term auto rental at 10%, and a separate Service Provider Tax at 6% on enumerated services. If you run a seasonal lodging or food business, the effective tax profile is higher than the headline sales tax number suggests.

Ongoing compliance and costs after year one

Budget $85 per year for the annual report filed with the Bureau of Corporations by June 1, plus $50 to $125 for a registered agent with a Maine street address. The annual report (Form MLLC-13) can be filed online through the Annual Reports Online portal or on paper; the filing itself is short. Late filings trigger a $50 late fee and, if left unfiled, administrative revocation of the LLC.

Foreign LLCs registering to do business in Maine pay $250 on Form MLLC-12 plus a $150 annual report rather than the $85 domestic rate. If you live out of state and have a one-off Maine project, check whether the activity genuinely crosses the 'transacting business' threshold before paying to foreign-qualify. For anyone with recurring Maine operations, registering is the safer call.

Common mistakes forming a Maine LLC

Two patterns repeat. First, filers who skip the operating agreement because Maine does not require it to be filed with the state, then discover during a liability dispute or bank review that §1531 requires one to exist at formation. The agreement does not get filed in Augusta, but absent or informal arrangements look bad in court. Second, filers who treat the 35 to 40 business day processing window as a ceiling rather than a floor. The published timeline is a rough average, not a guarantee, and paper filings with corrections (wrong fee, missing signature, rejected name) can add another round trip. If the timeline is load-bearing for a closing or licensing date, pay the $50 expedited fee and be done.

State agencies that handle Maine LLCs

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.

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

How much does it cost to form an LLC in Maine in 2026?

The state filing fee is $175, paid by check to the Secretary of State with Form MLLC-6. Plan for another $50 to $125 per year for a commercial registered agent with a Maine street address, and $85 each year for the annual report. A first-year Maine LLC with a commercial agent typically spends around $300 to $350 in combined state and agent fees.
Can I form a Maine LLC online?

Not at the formation stage. Maine's domestic LLC formation is mail-only; Form MLLC-6 is a fillable PDF that you print, sign, and mail to the Division of Corporations in Augusta with a check for $175. The Bureau of Corporations does offer online filing for the annual report through Annual Reports Online, but the Certificate of Formation itself has no online equivalent.
How long does it take to form a Maine LLC?

Standard processing is around 55 business days once the paperwork is in the Bureau of Corporations' hands, per the SoS LLC Forms page. With mail transit and any corrections, plan on six to eight weeks start to finish. Maine offers 24 hours expedited service at $50 or same-day service at $100, both of which require mailing or hand-delivering the form to Augusta with the extra fee.
Does Maine have an annual report for LLCs?

Yes. Maine LLCs file Form MLLC-13 with the Bureau of Corporations by June 1 each year at a cost of $85 for domestic LLCs ($250-registered foreign LLCs pay $150). Filing is available through the Annual Reports Online portal or on paper. Late filings trigger a $50 late fee and, if left unresolved, administrative revocation of the LLC.
Does Maine require an operating agreement?

Yes. 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 can be written, oral, or implied under §1521, and does not get filed with the state, but the Maine Limited Liability Company Act requires that one exist. Maine is on the short list of operating-agreement-required states alongside California, Delaware, Missouri, and New York.
Do Maine LLCs pay state income tax?

A pass-through LLC owes nothing at the entity level. Members report their share of income on Maine personal returns at graduated rates from 5.8% to 7.15%. An LLC electing C-corp treatment pays Maine corporate income tax on the graduated schedule, from 3.5% on the first $350,000 up to 8.9% on taxable income above $3,500,000.
Does Maine have a franchise tax on LLCs?

Not on ordinary LLCs. The Maine franchise tax under 36 M.R.S.A. §5206 applies only to banks and other financial institutions filing Form 1120B-ME. General operating LLCs have no franchise or capital-stock tax sitting behind the $85 annual report.
Should I form my LLC in Maine instead of my home state?

Only if you live or operate in Maine. The slow paper-based formation process, the $175 filing fee, and the statutory operating agreement requirement are all tolerable when the state is where your business actually sits. For a remote online business with no Maine ties, Wyoming or New Mexico will cost less, clear faster, and leave you with one filing to track instead of two.
How do I apply for an LLC in Maine?

Apply for an LLC in Maine by filing Certificate of Formation (Form MLLC-6) with Maine Secretary of State, Bureau of Corporations, Elections and Commissions, Division of Corporations. The filing fee is $175. Mail filings take about 55 business days. Before filing, pick a registered agent (see the Maine registered agent guide) and confirm your business name is available using the state's entity search.

Compare Maine to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against Maine.

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Maine vs Louisiana

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Maine vs Pennsylvania

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Maine vs Utah

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Sources

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.

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