Form a Business in Michigan

Filing fees, deadlines, registered agent rules, and tax structure for Michigan, verified against the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Securities & Commercial Licensing Bureau (CSCL) on Jun 11, 2026.

Michigan at a glance

LLC Formation
$50
Articles of Organization
Corp Formation
$60
Articles of Incorporation
Nonprofit Formation
$20
Articles of Incorporation: Nonprofit
Annual Report: LLC
$25
annual filing
Annual Report: Corp
$25
annual filing
Registered Agent
Street address
Michigan address required

What makes Michigan different

  • MI filings go to LARA (Department of Licensing and Regulatory Affairs), Corporations Division. NOT a Secretary of State. MI is one of only ~5 US states with this structure (alongside MD's SDAT, VA's SCC, AZ's ACC).
  • Two completely different AR deadlines by entity type: - LLCs: Annual Statement due February 15 ($25 fee; $75 for PLLC; +$50 late fee) - Profit Corps: Annual Report due May 15 ($25 fee; tiered late fees up to $75 max) -…
  • Corp Annual Report has SLIDING LATE FEE SCALE: - On time (by May 15): $25 - May 16-31: $35 - June 1-30: $45 - July 1-31: $55 - August 1-31: $65 - Sept 1 or later: $75 maximum - Wizard must surface monthly escalation to incentivize prompt filing
  • Corp formation has TIERED ORGANIZATION FEE by authorized shares: - $10 non-refundable filing fee + - $50 (1-60K shares) - $100 (60,001-1M shares) - $300 (1M-5M shares) - $500 (5M-10M shares) - +10M shares: $500 for first 10M + $1,000 per additional 10M -…
  • LLC formation is flat $50 (no tiered fee). Simpler than Corp.
  • Nonprofit Corp formation is flat $20 ($10 filing + $10 franchise fee). Cheapest nonprofit formation tier in US.
  • PLLC Annual Statement is $75 (NOT $25 like standard LLC). Higher fee for professional services entities. Wizard must distinguish.
  • LLP Registration $100 + $100 Annual Renewal among highest LLP fees in US. Each year must renew.

Michigan tax structure

Sales tax 6.0%.

For detailed tax planning, see the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Securities & Commercial Licensing Bureau (CSCL) and the Michigan Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in Michigan?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Michigan ruleset (re-verified quarterly against Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Securities & Commercial Licensing Bureau (CSCL)).

Filing portal: https://cofs.lara.state.mi.us/