Michigan LLC Cost in 2026: $50 Filing Fee, $25 Annual Statement and Optional Expedites
Michigan LLC Cost in 2026: $50 Filing Fee, $25 Annual Statement and Optional Expedites
Forming a Michigan limited liability company costs $50. That is the filing fee for Articles of Organization (Form CSCL/CD-700) with the Michigan Department of Licensing and Regulatory Affairs (LARA). After formation, LARA's only recurring charge is a $25 Annual Statement. Michigan has no franchise tax. Optional extras, such as faster review, a name reservation or a commercial resident agent, add to the total.
This guide covers every LARA fee that applies to a Michigan LLC in 2026, when each one is due, what the optional add-ons cost, and what Michigan does not charge. It also covers costs that come from outside LARA, such as licenses and local permits, which can matter more than the filing fee.
This is informational content, not legal or tax advice. Confirm every fee on the official LARA pages before you pay, and talk to a qualified attorney or CPA about your situation.
The core LLC filing fee
The Articles of Organization carry a $50 filing fee. You can file online through the MiBusiness Registry Portal (MiBRP). The Articles must name a resident agent and a registered office, which are covered below.
Check your name before you file. Search the MiBusiness Registry business search for conflicts. Under the instructions for Form CSCL/CD-700, a domestic LLC name must contain the words Limited Liability Company or the abbreviation L.L.C. or L.C., with or without periods. Acme Tools LLC qualifies. Acme Tools alone does not.
Professional LLCs follow a separate path. Articles for a professional LLC (Form CSCL/CD-701) also cost $50. The $75 figure you may see for professional LLCs is the annual fee, not the filing fee. Professional LLCs also pay a $50 late fee if the annual fee is paid after February 15.
Optional add-on fees
| Item | Fee | What it does |
|---|---|---|
| Name reservation (Form CSCL/CD-540) | $25 | Holds a name for six months following the month of filing |
| Certificate of assumed name, LLC (Form CSCL/CD-541) | $25 | Lets an LLC operate under a name other than its legal name. Renewable with Form CSCL/CD-542 |
| Expedited review (Form CSCL/CD-272) | $50 to $1,000 extra | Added to the filing fee. See the next section |
| Commercial resident agent | Set by the agent | Charged on top of the state fees |
Expedited filing fees
LARA does not publish a standard processing time for routine filings, so there is no guaranteed date for your approval. If you need speed, you can pay for expedited review on Form CSCL/CD-272. The expedite fee is paid in addition to the $50 filing fee.
| Review speed | Extra fee | Total with the $50 filing fee |
|---|---|---|
| 24-hour review of a formation document | $50 | $100 |
| Same-day review of a formation document | $100 | $150 |
| Two-hour review (must be received by 3 p.m.) | $500 | $550 |
| One-hour review (must be received by 4 p.m.) | $1,000 | $1,050 |
Expedite fees for documents about an existing entity are higher. The published rates are $100 for 24-hour review and $200 for same-day review. Confirm the two-hour and one-hour rates for existing-entity documents on Form CSCL/CD-272 before you rely on them.
Expedited review speeds up LARA's review of your filing. It does not speed up the steps that follow, such as opening a business bank account, which depends on your bank.
The annual statement: $25 a year
Every Michigan LLC files an Annual Statement (Form CSCL/CD-2700) each year. The fee is $25, and the statement is due February 15.
The timing depends on when you form. An LLC formed on or before September 30 owes its first statement on the February 15 of the following year. An LLC formed after September 30 does not owe a statement on the February 15 immediately after formation. For example, an LLC formed on October 22, 2026 does not owe a statement on February 15, 2027. Its first statement is due February 15, 2028.
Michigan law (MCL 450.5101(1)(g)) sets the statement fee at $15 when it is paid after September 30, 2027. Confirm how that change applies to your filing with LARA before you budget around it. For standard LLCs, the published late fee is not listed in this guide, so ask LARA how late statements are handled.
Resident agent cost
Michigan calls this role a resident agent. The agent must be a Michigan resident, a Michigan corporation, a foreign corporation with a certificate of authority to do business in Michigan, a Michigan LLC or a foreign LLC authorized to do business in Michigan. The registered office must be a physical street address. A P.O. box alone does not qualify. The registered office does not have to match your place of business. Changes are filed on Form CSCL/CD-520.
The cost depends on who serves. If you, or a member with a Michigan address, serves as resident agent, there is no agent fee. A commercial registered agent charges its own annual fee, which varies by provider. Ask for the price in writing before you sign up, and include it in your annual budget.
Veteran fee waiver
The initial Articles of Organization fee is waived when a majority of the initial members are veterans. You need a DD214 and an affidavit to claim the waiver. Confirm the current documentation requirements with LARA before you file, because a missing document can delay the filing.
What Michigan does not charge
Michigan has no franchise tax, so an LLC does not pay a separate annual tax to LARA. The state also does not issue a general business license. Registering an entity through MiBusiness Registry is a filing, not a license.
Taxes work differently. A standard LLC is a pass-through entity. Its members report the income on their Michigan individual income tax return at the flat 4.25% rate for the 2026 tax year. An LLC that elects federal C corporation treatment is subject to the 6% Michigan Corporate Income Tax. Michigan also offers an elective Flow-Through Entity Tax. Check these options with a CPA, because the right choice depends on your income and ownership.
If you sell taxable goods at retail, you must register with the Michigan Department of Treasury for a sales tax license. The registration is free and can arrive in as little as 7 business days. The state sales tax rate is 6%. Register through the Treasury online business registration.
Costs that come from outside LARA
Michigan has no single statewide business license. Licensing depends on your trade or activity. Depending on the business, you may deal with the LARA Bureau of Professional Licensing, the Bureau of Construction Codes, MDARD, the Michigan Liquor Control Commission, the Cannabis Regulatory Agency, LARA child care licensing or other agencies. Use the State License Search on the LARA Corporations Division page to find out what applies to you. Each license has its own fee, so check the agency that issues it.
Local requirements also apply. Counties and municipalities may require zoning approval, a certificate of occupancy or health approvals. Michigan has 83 counties, about 275 to 280 cities, about 255 to 258 villages and 1,240 townships. Only 24 cities levy a city income tax, so ask your local clerk whether it applies to your address.
How Michigan compares
Delaware and California both charge LLCs annual taxes on top of formation. Those are recurring costs, and they can add up over the life of the company. Michigan's recurring state charge is the $25 Annual Statement, with no franchise tax.
Corporations pay more. The Articles of Incorporation (Form CSCL/CD-500) carry a $60 filing fee. The Annual Report (Form CSCL/CD-2500) is $25, due May 15, and late fees rise on a published schedule from $35 to a $75 maximum on or after September 1.
Sample LARA budget for a new LLC
| Scenario | LARA fees at formation | Recurring LARA fee |
|---|---|---|
| Standard formation, no add-ons | $50 | $25 Annual Statement |
| Formation with 24-hour review | $100 | $25 Annual Statement |
| Formation with same-day review | $150 | $25 Annual Statement |
| Formation plus name reservation and assumed name certificate | $100 | $25 Annual Statement |
These totals exclude commercial resident agent fees, license fees, local permits and any sales tax registration cost, which is free.
Before you file: checklist
- Search your proposed name on the MiBusiness Registry business search.
- Choose a resident agent with a Michigan physical address, or confirm that a member with a Michigan address can serve.
- Decide whether you need expedited review, and pick the tier that matches your deadline.
- Find out which state licenses and local permits your activity needs.
- Calendar your first February 15 Annual Statement date based on your formation month.
- If you sell taxable goods at retail, register with Treasury for a free sales tax license.
For official Michigan guidance on entity filings, start with the LARA Corporations Division. For free help with planning, the Michigan Small Business Development Center offers counseling.
Disclaimer: This article is informational content, not legal or tax advice. Fees, deadlines and rules change. Verify every figure with the agency before you file, and consult a qualified attorney or CPA before making decisions about entity structure, taxes or licensing.