How to Form an LLC in Maine: Steps & Cost (2026)
You form a Maine LLC by filing Articles of Organization (Form LLC-6) with the Maine Secretary of State and paying the $175 filing fee. File it online through the Corporations Online portal, or by mail or in person. You must appoint a Maine registered agent, and your LLC must file an annual report with a $85 fee each year by June 1. Maine also imposes business income tax on LLCs.
Quick Answer
- Form
- Form LLC-6, Articles of Organization for a Limited Liability Company
- Filing fee
- $175 (2026), to the Maine Secretary of State
- Agency
- Maine Secretary of State - file online via Corporations Online
- Registered agent
- Required - a Maine resident or qualified entity
- Ongoing
- Annual report due June 1 ($85 fee)
- State income tax
- Yes - corporate income tax or pass-through individual tax
Maine Agency and Form: Secretary of State, Form LLC-6
A Maine LLC is created by filing Articles of Organization with the Maine Secretary of State. The correct document for a limited liability company is Form LLC-6, provided by the Secretary of State. Filing this form - and the Secretary of State's acceptance of it - is the legal act that brings the LLC into existence under the Maine Limited Liability Company Act (Title 31, Chapter 13).
Form LLC-6 asks for the LLC's name, the purpose of the LLC (which can be stated broadly), the name and address of the registered agent and registered office, whether the LLC will be member-managed or manager-managed, the name and address of each initial member or manager, and the organizer. The name must contain an LLC designator (such as "LLC," "L.L.C.," or "Limited Liability Company") and be distinguishable in the records of the Secretary of State from existing entity names. You can search existing names and file through Corporations Online, the Secretary of State's online business filing system, which is the fastest route; mail and in-person filing are also accepted. This guide covers the Maine-specific process; for the national overview see how to form an LLC.
How to Form a Maine LLC, Step by Step
Forming a Maine LLC is a five-step process centered on Form LLC-6. Each step below corresponds to a requirement of the Maine Limited Liability Company Act or a federal tax rule.
- Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Maine Secretary of State. Verify availability through the Corporations Online search. If you are not ready to file, you may reserve a name for 120 days. Confirm the name also does not infringe a federal trademark.
- Appoint a Maine registered agent. Every Maine LLC must designate a registered agent with a physical Maine street address (the registered office). The agent - an individual Maine resident or a qualified entity authorized to do business in Maine - must consent to the appointment before being named.
- File the Articles of Organization (Form LLC-6). Submit Form LLC-6 to the Maine Secretary of State and pay the $175 filing fee. File online through Corporations Online for the quickest turnaround, or send the form by mail or deliver it in person. Once the Secretary of State accepts it, your LLC legally exists.
- Adopt an operating agreement. Maine does not file or require you to submit an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution. See operating agreements for what to include.
- Get an EIN and register for Maine taxes. Apply for a free federal EIN from the IRS, then register for Maine business income tax with Maine Revenue Services and, if you sell taxable goods or services, obtain a sales tax certificate.
After these steps, open a business bank account (banks generally ask for the stamped Articles of Organization and the EIN) and keep your registered agent and annual report current every year.
Maine LLC Filing Fees (2026)
The core cost of a Maine LLC is the $175 Articles of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against the Maine Secretary of State fee schedule or Maine Revenue Services. Amounts are effective for 2026 and are set by the state, not by any filing service.
| Item | Form | Fee (2026) | Agency |
|---|---|---|---|
| Articles of Organization (create the LLC) | Form LLC-6 | $175 | Secretary of State |
| Annual report (due June 1 each year) | Online filing | $85 | Secretary of State |
| Change of registered agent / office | Form LLC-2 | $20 | Secretary of State |
| Name reservation (120 days) | Form LLC-1 | $20 | Secretary of State |
| Sales tax certificate | Online registration | $0 (free) | Maine Revenue Services |
| Federal EIN | IRS Form SS-4 | $0 (free) | IRS |
Expedited processing is available from the Secretary of State for an additional fee if you need faster handling. Because expedite and copy fees change, confirm the current amount on the Secretary of State fee schedule before you file.
Maine Registered Agent Requirement
A Maine registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. The Maine Limited Liability Company Act requires every LLC to designate and continuously maintain a registered agent and a registered office in Maine. You name the initial agent directly on Form LLC-6.
The agent must be either an individual who is a Maine resident, or a domestic or qualified foreign entity authorized to do business in Maine, and must have a physical Maine street address - a post office box alone does not satisfy the registered office requirement. The person or entity named must have consented to serve as agent; you should keep a signed consent on file even though it is not submitted with the articles. You may act as your own registered agent, name a manager, or hire a commercial registered agent service. To change agents later, file Form LLC-2, Statement of Change of Registered Agent or Registered Office, with a $20 fee. Failing to maintain a registered agent can lead to involuntary dissolution of the LLC by the Secretary of State. See Maine registered agent requirements and the national registered agent overview for detail.
Maine Annual Report and Franchise Tax
Maine requires every LLC to file an annual report with the Secretary of State, not Maine Revenue Services. The report is due by June 1 each year, with a filing fee of $85. The report updates basic information about the LLC, including its principal office address and the names and addresses of its members or managers. It is filed online through the Corporations Online system.
Failure to file the annual report by June 1 results in a $50 late fee, and continued non-compliance can lead to the LLC being administratively dissolved. Maine does not have a separate franchise tax. Instead, LLCs are subject to Maine's business income tax. An LLC taxed as a corporation pays Maine corporate income tax. An LLC taxed as a partnership or a disregarded entity passes income through to its members, who must pay Maine individual income tax on their share of the income, whether they are Maine residents or nonresidents with Maine- sourced income. See Maine LLC annual report and Maine business tax for details.
EIN, Sales Tax, and Licenses
A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity (taxed on the owner's return) and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form. Most Maine LLCs need an EIN, and one is required if the LLC has more than one member or any employees.
If your LLC sells taxable goods or services in Maine, you must obtain a Maine sales tax certificate from Maine Revenue Services before making sales. The certificate is free and you apply online through Maine Tax Portal. Maine has no general statewide business license, but many cities, counties, and regulated professions require their own permits or licenses, so check local requirements for your specific activity. See Maine sales tax and business licenses for details.
Penalties for Missing Maine Requirements
Missing Maine requirements carries real consequences. If an LLC fails to file its annual report by June 1, the Secretary of State imposes a $50 late fee. If the report remains unfiled, the LLC may be administratively dissolved, losing its legal status and liability protection. Reinstatement requires filing all delinquent reports, paying all fees and penalties, and filing an Application for Reinstatement.
Separately, failure to maintain a registered agent can also lead to administrative dissolution. Tax non-compliance with Maine Revenue Services can result in penalties, interest, and liens. Keeping your registered agent, annual report, and tax accounts current is the simplest way to avoid all of these outcomes.
Closing a Maine LLC
To close a Maine LLC properly, you wind up the business, settle all debts and taxes, obtain a tax clearance from Maine Revenue Services if required, and file Articles of Dissolution (Form LLC-3) with the Secretary of State. Simply abandoning the LLC leaves annual report obligations running. See how to dissolve an LLC in Maine for the full wind-up and termination steps.
Frequently Asked Questions
How much does it cost to start an LLC in Maine?
The state filing fee for the Articles of Organization (Form LLC-6) is $175, paid to the Maine Secretary of State. There is also an annual report fee of $85 due each year by June 1. A sales tax certificate from Maine Revenue Services is free. See Maine LLC cost.
What form do I file to create a Maine LLC?
Form LLC-6, the Articles of Organization for a Limited Liability Company. File it online through the Corporations Online portal, or by mail or in person, with the $175 fee to the Maine Secretary of State.
Does a Maine LLC need a registered agent?
Yes. Every Maine LLC must continuously maintain a registered agent and physical Maine registered office. The agent must be an individual Maine resident or a qualified entity authorized to do business in Maine.
Does a Maine LLC pay state income tax?
Yes. Maine imposes a corporate income tax on LLCs taxed as corporations, and pass-through income from LLCs taxed as partnerships or disregarded entities is subject to Maine individual income tax for resident and nonresident members.
When is the Maine LLC annual report due?
June 1 each year, with a $85 filing fee. It is filed with the Maine Secretary of State, not Maine Revenue Services. Failure to file can result in administrative dissolution.
How do I change my Maine registered agent?
File a Statement of Change of Registered Agent or Registered Office (Form LLC-2) with the Maine Secretary of State. The filing fee is $20. The new agent must consent to the appointment.
Related
- How to form an LLC (cluster hub)
- Maine registered agent requirements
- How much does a Maine LLC cost?
- How to get an EIN
- Maine LLC annual report explained
- How to dissolve an LLC in Maine
- How to form an LLC in New Hampshire (sibling)
- How to form an LLC in Vermont (sibling)
- LLC vs S-Corp
- What is a DBA?
- Business licenses overview
- Glossary of business terms
Sources
- Maine Secretary of State - Limited Liability Company (LLC) Information (Form LLC-6, registered agent requirement).
- Maine Secretary of State - Business Forms (Form LLC-6 Articles of Organization; Form LLC-2 Change of Registered Agent).
- Maine Secretary of State - Fee Schedule ($175 Articles of Organization; $85 annual report; $20 change of registered agent).
- Maine Secretary of State - LLC Frequently Asked Questions (name, management, annual report).
- Maine Revenue Services - Business Income Tax (corporate income tax, pass-through taxation).
- Maine Revenue Services - Sales and Use Tax (sales tax certificate).
- Maine Revenue Services - 2026 Tax Forms (current year forms).
- Maine Secretary of State - Corporations Online (online filing system).
- Maine Statutes - Title 31: Partnerships and Associations (governing law).
- Maine Statutes - Chapter 13: Limited Liability Companies (PDF) (Limited Liability Company Act).
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (free EIN).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Maine Secretary of State and Maine Revenue Services before acting.