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Form a Business in Maine

Filing fees, deadlines, registered agent rules, and tax structure for Maine, verified against the Maine Secretary of State Shenna Bellows, Bureau of Corporations, Elections and Commissions on Jun 11, 2026.

Form a Maine LLC, $175 File a Maine Annual Report

Maine at a glance

LLC Formation
$175
Articles of Organization
Corp Formation
$145
Articles of Incorporation
Nonprofit Formation
$40
Articles of Incorporation: Nonprofit
Annual Report: LLC
$85
annual filing
Annual Report: Corp
$85
annual filing
Registered Agent
Street address
Maine address required

What makes Maine different

  • LLC formation $175 (mid-high range US).
  • AR fee: $85 domestic LLC / $150 foreign LLC Due June 1 calendar-fixed.
  • $50 LATE PENALTY if filed after June 1. (Maine charges late fee, then admin dissolution.)
  • PERSONAL INCOME TAX progressive 3-bracket: 5.8% / 6.75% / 7.15% (2026 schedule). Some 2026 legislative discussion of increase to 9.15% top. Confirm with MRS.
  • CORP INCOME TAX graduated 4-tier: 3.5% / 7.93% / 8.33% / 8.93% by income bracket.
  • Sales Tax 5.5% state (no local). One of lowest state-only sales tax rates in US.
  • Series LLC NOT permitted in Maine.
  • No publication requirement.

Maine tax structure

Sales tax 5.5%.

For detailed tax planning, see the Maine Secretary of State Shenna Bellows, Bureau of Corporations, Elections and Commissions and the Maine Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in Maine?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Maine ruleset (re-verified quarterly against Maine Secretary of State Shenna Bellows, Bureau of Corporations, Elections and Commissions).

Start a Maine LLC → Start a Maine Corp → File an Annual Report →

Filing portal: https://apps3.web.maine.gov/nei-sos-icrs/ICRS