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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 the single and joint amounts. 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).

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.

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