CobaltProsper

How to start an LLC in Maine

By Brent Chudoba, editor Updated

Forming an LLC in Maine costs $175 to file the Certificate of Formation (Form MLLC-6) with the Maine Secretary of State. After that you file an annual report of $85. Maine charges no franchise tax on a standard LLC. Filing fee is $175 to file the Certificate of Formation (Form MLLC-6) under 31 M.R.S. § 1531, payable to the Maine Secretary of State; optional expedite fees are $50 (next business day) or $100 (same business day) per entity. The registered agent (commercial or noncommercial) must consent to serve per 5 M.R.S. § 105.2 and have a Maine physical street address (no P.O. box). Annual report is $85 for a domestic LLC ($150 for a foreign LLC) under 31 M.R.S. § 1680(6), filed with the Secretary of State (not Maine Revenue Services) between January 1 and June 1 every year starting the year after formation, per 31 M.R.S. § 1665.

How much does it cost to start an LLC in Maine?

Maine LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Certificate of Formation (Form MLLC-6))$175
Annual report$85/year
Franchise or business taxNone
Registered agentRequired

Source: Maine Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in Maine?

  1. Name your LLC. Pick a name that is available and meets Maine naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. Maine requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Certificate of Formation (Form MLLC-6). Submit it to the Maine Secretary of State and pay the $175 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your annual report. Maine charges $85 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does Maine have a franchise tax on an LLC?

No. Maine has no franchise tax applicable to ordinary LLCs. Maine's franchise tax (36 M.R.S. § 5206) applies only to financial institutions (banks, credit unions, etc.), including any pass-through entity such as an LLC that itself IS a financial institution, it is not a general LLC entity-level tax.

How is an LLC taxed in Maine?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. Maine has a state individual income tax with a top rate of 9.15% (graduated brackets), so those profits are taxed on your Maine return on top of federal tax. Three regular brackets for tax years beginning in 2026 (annually inflation-indexed): Single/MFS, 5.8% under $27,400; $1,589 + 6.75% of excess over $27,400 up to $64,850; $4,117 + 7.15% of excess over $64,850. Married filing jointly/surviving spouse, 5.8% under $54,850; $3,181 + 6.75% of excess over $54,850 up to $129,750; $8,237 + 7.15% of excess over $129,750 (head-of-household thresholds fall between single and joint but were not independently re-sourced this pass). ON TOP OF these regular brackets, P.L. 2025, c. 650, Pt. DDDD (L.D. 2212, enacted by Gov. Mills July 29, 2026 as part of the FY2026-27 supplemental budget) imposes a NEW 2% income tax surcharge, effective for tax years beginning on or after January 1, 2026, on Maine taxable income exceeding $1,000,000 (single/HoH), $750,000 (married filing separately), or $1,500,000 (married filing jointly/surviving spouse), also applies to trusts/estates at the single-individual rate. This pushes the true top marginal rate to 9.15% (7.15% + 2%) for income above those thresholds; thresholds are annually inflation-indexed starting with tax years beginning 2027. 36 M.R.S. §§ 5111(7), 5160, 5403(12). Corrected from the collector's 7.15%, which reflected only the pre-surcharge regular-bracket schedule and missed this 2026 law change entirely.

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

Sources