Form an LLC in Maine
Maine has no online formation filing and processing is slow right now – CountSure prepares and mails your Certificate of Formation, then tracks the fixed June 1 report deadline. $175 to file by mail – and no franchise tax for a normal business.
Requirements, costs & steps for an Maine LLC
Maine keeps ongoing costs low, an $85 annual report and no franchise tax for a normal business, but the formation itself has one catch that surprises people: Maine does not let you file the Certificate of Formation online. You mail it or hand-deliver it to Augusta. This guide covers the real costs, the filing order, and that mail-only step in plain terms. Want it handled for you? Our Maine LLC formation service prepares and files the paperwork, then tracks your June 1 deadline.
What you need to know?
Filing fee:
$175 for the Certificate of Formation, filed by mail or in person (Maine does not offer online formation filing).
Mail-only formation:
You cannot file the Certificate of Formation online. Annual reports, by contrast, are filed online.
Annual report, June 1:
$85 each year by June 1, a fixed statewide date rather than your anniversary. A $50 late penalty applies after June 1.
No franchise tax:
Maine imposes no franchise tax on ordinary businesses; the franchise tax applies only to banks and financial institutions.
Privacy on the public filing:
Maine does not require member or manager names on the public Certificate of Formation, though the annual report names at least one authorized person.
Maine LLC at a glance
The essentials for forming and maintaining a Maine LLC
How to form an Maine LLC, Step by Step
Eight steps from name check through your June 1 annual report.
Choose and check your LLC name
Your name must include “Limited Liability Company,” “Limited Company,” “LLC,” “L.L.C.,” “LC,” or “L.C.,” and be distinguishable from existing Maine entities. Search the Secretary of State’s corporate database. You can reserve a name for 120 days for $20 if desired.
Appoint a registered agent
Maine requires a registered agent, either a commercial registered agent or a noncommercial registered agent, with a physical Maine street address (no PO box), available during business hours. You can serve as your own if you live in Maine, or CountSure can act as your agent.
Complete the Certificate of Formation
Fill out Form MLLC-6 with your LLC name, effective date, any L3C or professional designation, and your registered agent. The form does not ask for members, managers or your management structure; those go in your LLC agreement.
Mail or hand-deliver it to Augusta
This is the Maine step people miss: there is no online formation filing. Mail the Certificate with the $175 fee, or hand-deliver it, to the Bureau of Corporations, Elections and Commissions in Augusta. Standard processing is currently 40 to 55 business days; expedited service is $50 for next-day or $100 for same-day.
Create an operating agreement
Not filed with the state, but strongly recommended. It sets ownership, profit splits, and management, and reinforces your liability protection.
Get an EIN from the IRS
Free, and needed for banking, hiring, and to register for Maine taxes.
Register for Maine taxes
Register with Maine Revenue Services through the Maine Tax Portal for sales tax (if you sell taxable goods) and withholding (if you have employees). Registration is free.
Calendar your June 1 annual report
File the $85 report online between January 1 and June 1 each year, starting the year after formation. Missing June 1 adds a $50 penalty, and if the report is still not filed within 60 days after the state’s notice, the LLC is administratively dissolved.
Naming & Member Requirements
A compliant name and a clear management structure keep your filing moving. Here’s what Maine requires.
- Required ending: “Limited Liability Company,” “Limited Company,” “LLC,” “L.L.C.,” “LC,” or “L.C.”
- Restricted words: Terms implying banking, insurance, or regulated activity generally need approval.
- Optional reservation: Reserve an available name for 120 days for $20 before filing.
- Assumed / DBA name: To operate under a different name, file a statement of assumed name with the Secretary of State ($125).
- Members & management: One member minimum - Maine allows single-member LLCs, with no residency or citizenship requirement. Member-managed or manager-managed, set in your LLC agreement (the Certificate of Formation does not ask). Each annual report names at least one member, manager or other authorized person.
Ongoing Maine LLC Compliance & Taxes
Annual report, due June 1
Every Maine LLC files an annual report with the Secretary of State by June 1 each year, for $85 (domestic) or $150 (foreign). Unlike most states, the deadline is a fixed statewide date, not your formation anniversary. The filing window opens January 1, so you have five months, and you file online even though formation cannot be filed online. The first report is due the year after formation, so an LLC formed anytime in 2026 files its first report by June 1, 2027. Miss June 1 and a $50 late penalty applies ($135 total). If it is still unfiled, the Secretary of State sends a notice and administratively dissolves the LLC if the report is not filed within 60 days after that notice. Maine sends reminders to the email address you give on the formation cover letter, so keep it current and watch for misleading solicitations that look like invoices.
No franchise tax
A normal Maine LLC owes no franchise tax. Maine’s franchise tax applies only to banks and financial institutions, and insurance companies pay a premiums tax instead, so ordinary operating businesses are not affected.
Income tax
A default LLC does not pay Maine income tax at the entity level. Profits pass through to members, who report their share on their Maine personal returns at the state’s graduated individual rate of 5.8% to 7.15%, depending on income, plus a 2% surcharge from 2026 on taxable income above $1 million (single) or $1.5 million (joint). If your LLC elects C-corporation treatment, Maine’s graduated corporate income tax applies instead, from 3.5% up to 8.93%. Maine also offers an optional Pass-Through Entity Tax election for tax years beginning on or after January 1, 2026, which can help with the federal SALT cap.
Sales tax and licenses
Maine’s sales tax is a flat 5.5% statewide with no local sales tax, which keeps compliance simple. Register through the Maine Tax Portal if you sell taxable goods. Maine has no statewide general business license, but many municipalities and industries require their own licenses or permits. Get a free EIN from the IRS.
Maine LLC Cost Breakdown
What you’ll actually pay to form and run a Maine LLC
Insight From Our Team
“Maine is inexpensive to keep alive, eighty-five dollars a year and no franchise tax unless you are a bank, but the formation step trips people up because you cannot file it online. The Certificate of Formation goes in by mail or in person to Augusta, and right now the state is taking forty to fifty-five business days, so I tell clients to plan for that or pay the fifty dollars for next-day service if they are on a deadline. The other thing I flag is that June 1 is a hard, statewide date, not your anniversary. Everyone in Maine files by the same day, so it is easy to remember but also easy to let slide past. We calendar it the moment the LLC is approved.”
Parth Shah
CountSure
Related Guides & Services
- All state formation guides
Frequently Asked Questions
The state filing fee is $175 for the Certificate of Formation, filed by mail or in person. After that, the main recurring cost is the $85 annual report due June 1.
No. Maine does not offer online formation filing. You must mail or hand-deliver the Certificate of Formation to the Secretary of State in Augusta. Annual reports, however, are filed online.
By June 1 each year, a fixed statewide date rather than your formation anniversary. The first report is due the year after formation. A $50 late penalty applies after June 1.
Not for ordinary businesses. Maine’s franchise tax applies only to banks and financial institutions. A normal LLC’s profits simply pass through to members and are taxed at Maine’s individual rate.
Standard processing currently runs 40 to 55 business days after the Secretary of State receives your mailed Certificate. Expedited service is $50 for next-day or $100 for same-day.
No. There is no residency requirement for members or managers. You do need a registered agent with a physical Maine street address.
Get Started
Start your Maine LLC with CountSure
From the mailed Certificate of Formation to your registered agent, EIN, and the June 1 annual report, CountSure handles your Maine LLC end to end, so the mail-only step and the fixed deadline never catch you out.
- Free 30-minute consultation with a CPA
- Fixed-fee, fully transparent pricing
- 100% remote - no travel or visa required
