Massachusetts LLC Annual Report 2026: $500 Fee, Anniversary Deadline

Due Date and Frequency

The Annual Report is an annual obligation — filed once per year. There is no biennial option in Massachusetts. Every LLC, regardless of size, revenue, or activity level, must file every year to maintain good standing.

The Corporations Division typically sends reminder notices to the registered agent's address and/or email on file. However, receipt of a reminder is not a prerequisite for the filing obligation. It is your LLC's responsibility to file on time regardless of whether a reminder is received. Mark your formation anniversary on your business calendar every year, and set an earlier reminder so the $500 fee never catches you by surprise.

Annual Report Fee: $500 — Among the Highest Nationally

Massachusetts charges a flat $500 annual report fee for LLCs:

Massachusetts's $500 annual report fee is among the highest LLC annual report fees in the country. Many states charge a fraction of that — Wisconsin charges $25, and a number of states charge nothing at all. The high fee is a defining feature of operating an LLC in Massachusetts and should be factored into your annual budget from day one.

Because state fees can change, always confirm the current figure at corp.sec.state.ma.usbefore you file. Do not rely on a number you saw last year or on a third-party site — verify it on the official Secretary of the Commonwealth website each time.

What Information Is Required

The Massachusetts Annual Report requires you to confirm or update the following information:

• Registered Agent: The name and physical Massachusetts street address of your registered agent. If your agent has changed or their address has changed, update it here.
• Principal Office Address: The main business address of your LLC. It must be a physical address, not a PO Box.
• Manager or Authorized Signatory Details: The names and addresses of the LLC's managers or the persons authorized to act on its behalf, as recorded with the Corporations Division.
• Effective Date of Changes (if any): If you are reporting changes to registered agent, address, or management since last year, note when those changes took effect.

You are not required to submit financial statements, revenue figures, tax information, employee counts, or details about your business operations. The Annual Report is purely an administrative confirmation and update filing.

Step-by-Step: How to File the Annual Report

Filing your Massachusetts LLC Annual Report is straightforward. Here is the step-by-step process:

1. Go to corp.sec.state.ma.us
   Navigate to the Massachusetts Secretary of the Commonwealth, Corporations Division website. Select the business entity search or the online filing portal.
2. Locate your LLC
   Enter your LLC's name or identification number in the search field. Select your LLC from the results and confirm this is your entity before proceeding.
3. Select "File Annual Report"
   On your LLC's detail page, choose the option to file the Annual Report. The system will pre-populate your current information from Corporations Division records.
4. Review and update your information
   Confirm or update: registered agent name and address, principal office address, and manager or authorized signatory details. Make any necessary corrections before proceeding.
5. Submit and pay the fee
   Review your information one final time, then pay the $500 fee. Confirm the current fee shown on screen matches the published figure at corp.sec.state.ma.us before you submit.
6. Save your confirmation
   After payment, save or print the confirmation as proof of filing. The Corporations Division will update your LLC's status to reflect the current year's filing.

What Happens If You Miss the Deadline

Missing your anniversary Annual Report deadline triggers a cascade of consequences:

With a $25 late fee plus $5 per month accruing on top of an already-high $500 base fee, late filing in Massachusetts adds up quickly. This is avoidable — set a calendar reminder a few weeks before your formation anniversary each year as a prompt to file on time.

How to Reinstate a Dissolved LLC in Massachusetts

If your Massachusetts LLC has been administratively dissolved, reinstatement is possible. Here is the general process:

1. File all overdue Annual Reports
   You must bring all missed Annual Reports current. Pay the $500 fee for each year missed, plus the $25 late fee and $5 per month that have accrued.
2. File a certificate of reinstatement
   Submit a certificate of reinstatement to the Secretary of the Commonwealth and pay the applicable fee. Confirm the current reinstatement requirements and fee at corp.sec.state.ma.us, as costs can vary.
3. Confirm your registered agent is current
   Ensure your registered agent information is accurate and up to date at the time of reinstatement filing.
4. Await Corporations Division approval
   The Corporations Division will review your reinstatement filing and, if all requirements are met, restore your LLC to good standing. You will receive written confirmation of reinstatement.

Note that during the period of dissolution, your LLC could not legally enter contracts or sue in Massachusetts courts. Any contracts entered during the dissolved period may be voidable. If significant business was conducted during dissolution, consult a Massachusetts business attorney about potential exposure.

For more on staying in compliance, see: Massachusetts Registered Agent Requirements 2026 and Massachusetts LLC Taxes and Fees 2026. If you operate in Massachusetts as an out-of-state LLC, see: Massachusetts Foreign LLC Registration 2026. You can compare deadlines and fees across states with our annual report deadlines for every state, or see the full state guide at Massachusetts business compliance.